ATOPOS: what changed
Two fiscal 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.
ATOPOS
Largest movements
- Deferred charges and accrued income +€11,926
up €11,926 (+735.6%), from €1,621 to €13,548
- Cash +€10,228
up €10,228 (+225.3%), from €4,540 to €14,768
mainly Other debts (+€16,579) and Net result for the year (+€12,065)
- Receivables within one year -€7,571
down €7,571 (-50.9%), from €14,878 to €7,307
of which Trade receivables: -€11,519
- Tangible fixed assets -€4,512
down €4,512 (-39.5%), from €11,418 to €6,905
- Other debts +€16,579
up €16,579 (+234.5%), from €7,070 to €23,649
- Profit (loss) carried forward -€7,608
down €7,608 (-36.9%), from €20,636 to €13,028
- Tax, wage and social debts +€3,384
up €3,384 (+190.6%), from €1,775 to €5,159
of which Taxes: +€4,184
- Trade debts -€2,284
down €2,284 (-92.2%), from €2,476 to €192
- Gross operating margin +€17,955
up €17,955 (+1419.9%), from €1,265 to €19,220
- Taxes +€2,524
new in 2025: €2,524
- Other operating charges -€1,110
no longer reported in 2025 (was €1,110)
- Depreciation -€366
down €366 (-7.5%), from €4,878 to €4,512
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.
Cash bridge derived
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 | €32,457 | €42,528 | +€10,071 | +31.0% |
| Fixed assets | 21/28 | €11,418 | €6,905 | -€4,512 | -39.5% |
| Tangible fixed assets | 22/27 | €11,418 | €6,905 | -€4,512 | -39.5% |
| Furniture and vehicles | 24 | €11,418 | €6,905 | -€4,512 | -39.5% |
| Current assets | 29/58 | €21,039 | €35,623 | +€14,583 | +69.3% |
| Amounts receivable within one year | 40/41 | €14,878 | €7,307 | -€7,571 | -50.9% |
| Trade receivables | 40 | €11,519 | - | -€11,519 | |
| Other amounts receivable | 41 | €3,359 | €7,307 | +€3,948 | +117.5% |
| Cash at bank and in hand | 54/58 | €4,540 | €14,768 | +€10,228 | +225.3% |
| Deferred charges and accrued income | 490/1 | €1,621 | €13,548 | +€11,926 | +735.6% |
| Total equity and liabilities | 10/49 | €32,457 | €42,528 | +€10,071 | +31.0% |
| Equity | 10/15 | €21,136 | €13,528 | -€7,608 | -36.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,636 | €13,028 | -€7,608 | -36.9% |
| Amounts payable | 17/49 | €11,321 | €29,001 | +€17,679 | +156.2% |
| Amounts payable within one year | 42/48 | €11,321 | €29,001 | +€17,679 | +156.2% |
| Trade debts | 44 | €2,476 | €192 | -€2,284 | -92.2% |
| Suppliers | 440/4 | €2,476 | €192 | -€2,284 | -92.2% |
| Taxes, remuneration and social security | 45 | €1,775 | €5,159 | +€3,384 | +190.6% |
| Taxes | 450/3 | €975 | €5,159 | +€4,184 | +428.9% |
| Remuneration and social security | 454/9 | €800 | - | -€800 | |
| Other amounts payable | 47/48 | €7,070 | €23,649 | +€16,579 | +234.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,878 | €4,512 | -€366 | -7.5% |
| Other operating charges | 640/8 | €1,110 | - | -€1,110 | |
| Gross operating margin | 9900 | €1,265 | €19,220 | +€17,955 | +1419.9% |
| Operating profit (loss) | 9901 | -€4,724 | €14,707 | +€19,431 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €79 | €118 | +€39 | +48.8% |
| Recurring financial charges | 65 | €79 | €118 | +€39 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,795 | €14,589 | +€19,385 | |
| Income taxes | 67/77 | - | €2,524 | +€2,524 | |
| Profit (loss) for the period | 9904 | -€4,795 | €12,065 | +€16,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,795 | €12,065 | +€16,860 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.