ATOUT-BIO: 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.
ATOUT-BIO
Largest movements
- Cash -€31,951
down €31,951 (-44.2%), from €72,309 to €40,358
mainly Trade debts (-€48,778)
- Deferred charges and accrued income -€9,027
no longer reported in 2025 (was €9,027)
- Receivables within one year -€7,773
down €7,773 (-32.6%), from €23,870 to €16,097
of which Trade receivables: -€4,437
- Trade debts -€48,778
down €48,778 (-50.4%), from €96,840 to €48,062
- Gross operating margin +€91
up €91 (+22.1%), from €410 to €500
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 | €105,206 | €56,454 | -€48,751 | -46.3% |
| Current assets | 29/58 | €105,206 | €56,454 | -€48,751 | -46.3% |
| Amounts receivable within one year | 40/41 | €23,870 | €16,097 | -€7,773 | -32.6% |
| Trade receivables | 40 | €17,961 | €13,524 | -€4,437 | -24.7% |
| Other amounts receivable | 41 | €5,909 | €2,573 | -€3,336 | -56.5% |
| Cash at bank and in hand | 54/58 | €72,309 | €40,358 | -€31,951 | -44.2% |
| Deferred charges and accrued income | 490/1 | €9,027 | - | -€9,027 | |
| Total equity and liabilities | 10/49 | €105,206 | €56,454 | -€48,751 | -46.3% |
| Equity | 10/15 | €8,366 | €8,392 | +€26 | +0.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | - | -€6,000 | |
| Other | 1109/19 | €6,000 | - | -€6,000 | |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Other | 1319 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,766 | €1,792 | +€26 | +1.5% |
| Amounts payable | 17/49 | €96,840 | €48,062 | -€48,778 | -50.4% |
| Amounts payable within one year | 42/48 | €96,840 | €48,062 | -€48,778 | -50.4% |
| Trade debts | 44 | €96,840 | €48,062 | -€48,778 | -50.4% |
| Suppliers | 440/4 | €96,840 | €48,062 | -€48,778 | -50.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €33 | +€33 | |
| Gross operating margin | 9900 | €410 | €500 | +€91 | +22.1% |
| Operating profit (loss) | 9901 | €25 | €80 | +€55 | +217% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€29 | €26 | +€55 | |
| Profit (loss) for the period | 9904 | -€29 | €26 | +€55 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29 | €26 | +€55 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.