ATOU': 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.
ATOU'
Largest movements
- Receivables within one year +€838
up €838 (+13.5%), from €6,216 to €7,054
of which Trade receivables: +€500
- Cash +€243
up €243 (+604.5%), from €40 to €283
mainly Other debts (+€7,337)
- Other debts +€7,337
up €7,337 (+2.7%), from €270,904 to €278,241
- Profit (loss) carried forward -€5,209
down €5,209 (-1.6%), from -€329,531 to -€334,740
- Trade debts -€1,042
down €1,042 (-50.2%), from €2,073 to €1,032
- Taxes -€3,600
down €3,600 (-75.0%), from €4,800 to €1,200
- Gross operating margin +€1,413
up €1,413 (+29.1%), from -€4,864 to -€3,451
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 | €7,309 | €8,392 | +€1,083 | +14.8% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €6,559 | €7,642 | +€1,083 | +16.5% |
| Amounts receivable within one year | 40/41 | €6,216 | €7,054 | +€838 | +13.5% |
| Trade receivables | 40 | €4,730 | €5,230 | +€500 | +10.6% |
| Other amounts receivable | 41 | €1,486 | €1,824 | +€338 | +22.7% |
| Cash at bank and in hand | 54/58 | €40 | €283 | +€243 | +604.5% |
| Deferred charges and accrued income | 490/1 | €303 | €305 | +€2 | +0.8% |
| Total equity and liabilities | 10/49 | €7,309 | €8,392 | +€1,083 | +14.8% |
| Equity | 10/15 | -€265,672 | -€270,881 | -€5,209 | -2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€329,531 | -€334,740 | -€5,209 | -1.6% |
| Amounts payable | 17/49 | €272,981 | €279,273 | +€6,292 | +2.3% |
| Amounts payable within one year | 42/48 | €272,981 | €279,273 | +€6,292 | +2.3% |
| Trade debts | 44 | €2,073 | €1,032 | -€1,042 | -50.2% |
| Suppliers | 440/4 | €2,073 | €1,032 | -€1,042 | -50.2% |
| Taxes, remuneration and social security | 45 | €4 | - | -€4 | |
| Taxes | 450/3 | €4 | - | -€4 | |
| Other amounts payable | 47/48 | €270,904 | €278,241 | +€7,337 | +2.7% |
| Other operating charges | 640/8 | €318 | €321 | +€3 | +1.0% |
| Gross operating margin | 9900 | -€4,864 | -€3,451 | +€1,413 | +29.1% |
| Operating profit (loss) | 9901 | -€5,182 | -€3,772 | +€1,410 | +27.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €204 | €238 | +€34 | +16.8% |
| Recurring financial charges | 65 | €204 | €238 | +€34 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,386 | -€4,009 | +€1,377 | +25.6% |
| Income taxes | 67/77 | €4,800 | €1,200 | -€3,600 | -75.0% |
| Profit (loss) for the period | 9904 | -€10,186 | -€5,209 | +€4,977 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,186 | -€5,209 | +€4,977 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.