ATNIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ATNIS
Largest movements
- Receivables within one year -€11,742
down €11,742 (-21.3%), from €55,113 to €43,371
of which Other amounts receivable: -€18,398
- Cash -€1,190
down €1,190 (-13.8%), from €8,640 to €7,450
mainly Other debts (-€17,574) and Trade debts (-€6,260)
- Stocks and contracts -€893
down €893 (-23.3%), from €3,829 to €2,937
- Other debts -€17,574
down €17,574 (-80.0%), from €21,957 to €4,382
- Profit (loss) carried forward +€7,964
no longer reported in 2025 (was -€7,964)
- Trade debts -€6,260
down €6,260 (-22.1%), from €28,371 to €22,112
- Reserves +€1,030
up €1,030 (+15.9%), from €6,473 to €7,503
of which Distributable reserves: +€1,030
- Gross operating margin +€31,044
up €31,044 (+32.5%), from €95,522 to €126,565
- Staff costs +€13,802
up €13,802 (+16.9%), from €81,776 to €95,578
- Financial charges +€2,037
up €2,037 (+48.2%), from €4,224 to €6,261
of which Non-recurring financial charges: +€1,310
- Taxes +€1,395
up €1,395 (+48.0%), from €2,906 to €4,300
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,190 | €65,913 | -€14,277 | -17.8% |
| Fixed assets | 21/28 | €12,513 | €12,155 | -€358 | -2.9% |
| Tangible fixed assets | 22/27 | €9,663 | €9,005 | -€658 | -6.8% |
| Plant, machinery and equipment | 23 | €4,324 | €2,672 | -€1,652 | -38.2% |
| Furniture and vehicles | 24 | €3,826 | €1,386 | -€2,439 | -63.8% |
| Other tangible fixed assets | 26 | €1,513 | €4,946 | +€3,433 | +227% |
| Financial fixed assets | 28 | €2,850 | €3,150 | +€300 | +10.5% |
| Current assets | 29/58 | €67,677 | €53,758 | -€13,919 | -20.6% |
| Stocks and contracts in progress | 3 | €3,829 | €2,937 | -€893 | -23.3% |
| Stocks | 30/36 | €3,829 | €2,937 | -€893 | -23.3% |
| Amounts receivable within one year | 40/41 | €55,113 | €43,371 | -€11,742 | -21.3% |
| Trade receivables | 40 | - | €6,656 | +€6,656 | |
| Other amounts receivable | 41 | €55,113 | €36,715 | -€18,398 | -33.4% |
| Cash at bank and in hand | 54/58 | €8,640 | €7,450 | -€1,190 | -13.8% |
| Deferred charges and accrued income | 490/1 | €94 | - | -€94 | |
| Total equity and liabilities | 10/49 | €80,190 | €65,913 | -€14,277 | -17.8% |
| Equity | 10/15 | €17,109 | €26,103 | +€8,994 | +52.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,473 | €7,503 | +€1,030 | +15.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,613 | €5,643 | +€1,030 | +22.3% |
| Profit (loss) carried forward | 14 | -€7,964 | - | +€7,964 | |
| Amounts payable | 17/49 | €63,081 | €39,810 | -€23,271 | -36.9% |
| Amounts payable within one year | 42/48 | €63,081 | €39,810 | -€23,271 | -36.9% |
| Trade debts | 44 | €28,371 | €22,112 | -€6,260 | -22.1% |
| Suppliers | 440/4 | €28,371 | €22,112 | -€6,260 | -22.1% |
| Taxes, remuneration and social security | 45 | €12,753 | €13,316 | +€563 | +4.4% |
| Taxes | 450/3 | €3,466 | €6,807 | +€3,341 | +96.4% |
| Remuneration and social security | 454/9 | €9,288 | €6,509 | -€2,778 | -29.9% |
| Other amounts payable | 47/48 | €21,957 | €4,382 | -€17,574 | -80.0% |
| Remuneration, social security and pensions | 62 | €81,776 | €95,578 | +€13,802 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,763 | €5,275 | +€512 | +10.8% |
| Other operating charges | 640/8 | €1,688 | €1,544 | -€144 | -8.5% |
| Gross operating margin | 9900 | €95,522 | €126,565 | +€31,044 | +32.5% |
| Operating profit (loss) | 9901 | €7,294 | €24,168 | +€16,874 | +231% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.4% |
| Financial charges | 65/66B | €4,224 | €6,261 | +€2,037 | +48.2% |
| Recurring financial charges | 65 | €4,224 | €4,950 | +€726 | +17.2% |
| Non-recurring financial charges | 66B | - | €1,310 | +€1,310 | |
| Profit (loss) for the period before taxes | 9903 | €3,070 | €17,908 | +€14,837 | +483% |
| Income taxes | 67/77 | €2,906 | €4,300 | +€1,395 | +48.0% |
| Profit (loss) for the period | 9904 | €165 | €13,607 | +€13,443 | +8,169% |
| Profit (loss) for the period to be appropriated | 9905 | €165 | €13,607 | +€13,443 | +8,169% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.