ATOUT POSE: 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 POSE
Largest movements
- Receivables within one year -€9,948
down €9,948 (-59.2%), from €16,818 to €6,870
of which Other amounts receivable: -€11,024
- Cash +€794
new in 2025: €794
mainly Receivables within one year (+€9,948)
- Profit (loss) carried forward -€4,283
down €4,283 (-44.1%), from -€9,706 to -€13,989
- Tax, wage and social debts -€2,473
no longer reported in 2025 (was €2,473)
- Short-term financial debts -€1,505
no longer reported in 2025 (was €1,505)
- Trade debts -€893
down €893 (-60.7%), from €1,470 to €578
- Gross operating margin +€7,203
up €7,203 (+63.6%), from -€11,320 to -€4,118
- Taxes -€736
new in 2025: -€736
- Depreciation -€250
no longer reported in 2025 (was €250)
- Financial charges -€144
down €144 (-25.6%), from €564 to €420
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 | €17,343 | €8,188 | -€9,155 | -52.8% |
| Fixed assets | 21/28 | €525 | €525 | = | 0.0% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €16,818 | €7,663 | -€9,155 | -54.4% |
| Amounts receivable within one year | 40/41 | €16,818 | €6,870 | -€9,948 | -59.2% |
| Trade receivables | 40 | - | €1,076 | +€1,076 | |
| Other amounts receivable | 41 | €16,818 | €5,794 | -€11,024 | -65.6% |
| Cash at bank and in hand | 54/58 | - | €794 | +€794 | |
| Total equity and liabilities | 10/49 | €17,343 | €8,188 | -€9,155 | -52.8% |
| Equity | 10/15 | €11,894 | €7,611 | -€4,283 | -36.0% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Contributions outside capital | 11 | €14,600 | - | -€14,600 | |
| Other | 1109/19 | €14,600 | - | -€14,600 | |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,706 | -€13,989 | -€4,283 | -44.1% |
| Amounts payable | 17/49 | €5,449 | €578 | -€4,872 | -89.4% |
| Amounts payable within one year | 42/48 | €5,449 | €578 | -€4,872 | -89.4% |
| Financial debts | 43 | €1,505 | - | -€1,505 | |
| Credit institutions | 430/8 | €1,505 | - | -€1,505 | |
| Trade debts | 44 | €1,470 | €578 | -€893 | -60.7% |
| Suppliers | 440/4 | €1,470 | €578 | -€893 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,473 | - | -€2,473 | |
| Taxes | 450/3 | €2,473 | - | -€2,473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €512 | €482 | -€31 | -6.0% |
| Gross operating margin | 9900 | -€11,320 | -€4,118 | +€7,203 | +63.6% |
| Operating profit (loss) | 9901 | -€12,083 | -€4,599 | +€7,484 | +61.9% |
| Financial charges | 65/66B | €564 | €420 | -€144 | -25.6% |
| Recurring financial charges | 65 | €564 | €420 | -€144 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,647 | -€5,019 | +€7,628 | +60.3% |
| Income taxes | 67/77 | - | -€736 | -€736 | |
| Profit (loss) for the period | 9904 | -€12,647 | -€4,283 | +€8,364 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,647 | -€4,283 | +€8,364 | +66.1% |
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.