ATORDENT: 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.
ATORDENT
Largest movements
- Cash +€43,485
up €43,485 (+202%), from €21,523 to €65,009
mainly Debts after one year (+€69,346) and Current portion of long-term debt (+€17,351)
- Receivables within one year +€34,991
up €34,991 (+301%), from €11,611 to €46,601
of which Trade receivables: +€22,250
- Deferred charges and accrued income -€8,998
down €8,998 (-48.5%), from €18,568 to €9,570
- Debts after one year +€69,346
new in 2025: €69,346
- Current portion of long-term debt +€17,351
new in 2025: €17,351
- Other debts -€15,714
down €15,714 (-100%), from €15,714 to €0
- Tax, wage and social debts -€12,516
down €12,516 (-58.6%), from €21,372 to €8,855
of which Taxes: -€7,008
- Reserves +€7,590
up €7,590 (+77.0%), from €9,858 to €17,448
- Gross operating margin -€19,612
down €19,612 (-46.9%), from €41,818 to €22,206
- Taxes -€4,190
down €4,190 (-47.3%), from €8,855 to €4,665
- Financial charges +€2,428
up €2,428 (+33.8%), from €7,187 to €9,615
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 | €52,843 | €121,985 | +€69,142 | +131% |
| Fixed assets | 21/28 | €1,141 | €805 | -€336 | -29.5% |
| Tangible fixed assets | 22/27 | €1,141 | €805 | -€336 | -29.5% |
| Furniture and vehicles | 24 | €1,141 | €805 | -€336 | -29.5% |
| Current assets | 29/58 | €51,703 | €121,180 | +€69,478 | +134% |
| Amounts receivable within one year | 40/41 | €11,611 | €46,601 | +€34,991 | +301% |
| Trade receivables | 40 | - | €22,250 | +€22,250 | |
| Other amounts receivable | 41 | €11,611 | €24,351 | +€12,741 | +110% |
| Cash at bank and in hand | 54/58 | €21,523 | €65,009 | +€43,485 | +202% |
| Deferred charges and accrued income | 490/1 | €18,568 | €9,570 | -€8,998 | -48.5% |
| Total equity and liabilities | 10/49 | €52,843 | €121,985 | +€69,142 | +131% |
| Equity | 10/15 | €13,358 | €20,948 | +€7,590 | +56.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €9,858 | €17,448 | +€7,590 | +77.0% |
| Distributable reserves | 133 | €9,858 | €17,448 | +€7,590 | +77.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,486 | €101,037 | +€61,551 | +156% |
| Amounts payable after more than one year | 17 | - | €69,346 | +€69,346 | |
| Financial debts | 170/4 | - | €69,346 | +€69,346 | |
| Amounts payable within one year | 42/48 | €38,736 | €30,900 | -€7,836 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | - | €17,351 | +€17,351 | |
| Financial debts | 43 | - | €2,692 | +€2,692 | |
| Credit institutions | 430/8 | - | €2,692 | +€2,692 | |
| Trade debts | 44 | €1,650 | €2,002 | +€352 | +21.3% |
| Suppliers | 440/4 | €1,650 | €2,002 | +€352 | +21.3% |
| Taxes, remuneration and social security | 45 | €21,372 | €8,855 | -€12,516 | -58.6% |
| Taxes | 450/3 | €15,863 | €8,855 | -€7,008 | -44.2% |
| Remuneration and social security | 454/9 | €5,508 | €0 | -€5,508 | -100% |
| Other amounts payable | 47/48 | €15,714 | €0 | -€15,714 | -100% |
| Accrued charges and deferred income | 492/3 | €749 | €791 | +€42 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €336 | +€133 | +65.4% |
| Gross operating margin | 9900 | €41,818 | €22,206 | -€19,612 | -46.9% |
| Operating profit (loss) | 9901 | €41,614 | €21,870 | -€19,745 | -47.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €7,187 | €9,615 | +€2,428 | +33.8% |
| Recurring financial charges | 65 | €7,187 | €9,615 | +€2,428 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €34,427 | €12,255 | -€22,172 | -64.4% |
| Income taxes | 67/77 | €8,855 | €4,665 | -€4,190 | -47.3% |
| Profit (loss) for the period | 9904 | €25,572 | €7,590 | -€17,982 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,572 | €7,590 | -€17,982 | -70.3% |
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 15 October 2026 via checked.be.