Atout Gestion: 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 Gestion
Largest movements
- Cash -€13,569
down €13,569 (-43.2%), from €31,432 to €17,863
mainly Net result for the year (-€31,157) and Trade debts (-€3,572)
- Tangible fixed assets -€5,862
down €5,862 (-20.9%), from €27,999 to €22,136
of which Furniture and vehicles: -€5,750
- Receivables within one year -€2,232
down €2,232 (-31.2%), from €7,146 to €4,914
of which Other amounts receivable: -€2,232
- Profit (loss) carried forward -€31,157
down €31,157 (-64.7%), from €48,151 to €16,994
- Debts after one year +€12,686
new in 2025: €12,686
- Current portion of long-term debt +€3,829
up €3,829 (+200%), from €1,918 to €5,748
- Trade debts -€3,572
down €3,572 (-77.9%), from €4,588 to €1,016
- Tax, wage and social debts -€2,674
down €2,674 (-75.5%), from €3,541 to €868
of which Taxes: -€2,674
- Gross operating margin -€20,204
down €20,204, from €3,323 to -€16,881
- Other operating charges +€5,354
up €5,354 (+965%), from €555 to €5,908
- Financial charges -€3,375
down €3,375 (-76.0%), from €4,441 to €1,065
- Depreciation -€3,062
down €3,062 (-30.2%), from €10,152 to €7,090
- Taxes -€383
down €383 (-64.3%), from €595 to €212
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 | €67,218 | €45,438 | -€21,780 | -32.4% |
| Fixed assets | 21/28 | €28,092 | €22,230 | -€5,862 | -20.9% |
| Tangible fixed assets | 22/27 | €27,999 | €22,136 | -€5,862 | -20.9% |
| Furniture and vehicles | 24 | €27,886 | €22,136 | -€5,750 | -20.6% |
| Other tangible fixed assets | 26 | €113 | - | -€113 | |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €39,125 | €23,208 | -€15,917 | -40.7% |
| Amounts receivable within one year | 40/41 | €7,146 | €4,914 | -€2,232 | -31.2% |
| Trade receivables | 40 | €241 | €241 | = | 0.0% |
| Other amounts receivable | 41 | €6,905 | €4,673 | -€2,232 | -32.3% |
| Cash at bank and in hand | 54/58 | €31,432 | €17,863 | -€13,569 | -43.2% |
| Deferred charges and accrued income | 490/1 | €548 | €431 | -€117 | -21.3% |
| Total equity and liabilities | 10/49 | €67,218 | €45,438 | -€21,780 | -32.4% |
| Equity | 10/15 | €56,211 | €25,054 | -€31,157 | -55.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,151 | €16,994 | -€31,157 | -64.7% |
| Amounts payable | 17/49 | €11,007 | €20,384 | +€9,377 | +85.2% |
| Amounts payable after more than one year | 17 | - | €12,686 | +€12,686 | |
| Financial debts | 170/4 | - | €12,686 | +€12,686 | |
| Amounts payable within one year | 42/48 | €10,941 | €7,631 | -€3,310 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €1,918 | €5,748 | +€3,829 | +200% |
| Trade debts | 44 | €4,588 | €1,016 | -€3,572 | -77.9% |
| Suppliers | 440/4 | €4,588 | €1,016 | -€3,572 | -77.9% |
| Taxes, remuneration and social security | 45 | €3,541 | €868 | -€2,674 | -75.5% |
| Taxes | 450/3 | €2,943 | €270 | -€2,674 | -90.8% |
| Remuneration and social security | 454/9 | €598 | €598 | = | 0.0% |
| Other amounts payable | 47/48 | €893 | - | -€893 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,152 | €7,090 | -€3,062 | -30.2% |
| Other operating charges | 640/8 | €555 | €5,908 | +€5,354 | +965% |
| Gross operating margin | 9900 | €3,323 | -€16,881 | -€20,204 | |
| Operating profit (loss) | 9901 | -€7,384 | -€29,879 | -€22,495 | -305% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,441 | €1,065 | -€3,375 | -76.0% |
| Recurring financial charges | 65 | €4,441 | €1,065 | -€3,375 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,825 | -€30,945 | -€19,120 | -162% |
| Income taxes | 67/77 | €595 | €212 | -€383 | -64.3% |
| Profit (loss) for the period | 9904 | -€12,420 | -€31,157 | -€18,737 | -151% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,420 | -€31,157 | -€18,737 | -151% |
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 22 October 2026 via checked.be.