Atoven: 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.
Atoven
Largest movements
- Receivables within one year -€99,362
down €99,362 (-87.8%), from €113,148 to €13,786
of which Other amounts receivable: -€100,028
- Tangible fixed assets -€8,889
down €8,889 (-2.0%), from €450,113 to €441,224
of which Plant, machinery and equipment: -€5,691
- Debts after one year -€96,837
down €96,837 (-82.0%), from €118,039 to €21,202
- Current portion of long-term debt -€44,864
down €44,864 (-89.0%), from €50,392 to €5,528
- Reserves +€39,085
up €39,085 (+14.2%), from €274,730 to €313,815
of which Distributable reserves: +€39,085
- Tax, wage and social debts -€20,629
down €20,629 (-60.6%), from €34,055 to €13,426
- Other debts +€15,230
up €15,230 (+100%), from €15,179 to €30,409
- Gross operating margin +€30,547
up €30,547 (+61.9%), from €49,342 to €79,889
- Other operating charges +€14,477
up €14,477 (+476%), from €3,042 to €17,519
- Taxes +€3,170
up €3,170 (+31.0%), from €10,213 to €13,382
- Depreciation +€2,222
up €2,222 (+33.3%), from €6,667 to €8,889
- Financial income +€938
up €938 (+33.3%), from €2,813 to €3,750
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 | €824,722 | €723,898 | -€100,824 | -12.2% |
| Fixed assets | 21/28 | €450,113 | €441,224 | -€8,889 | -2.0% |
| Tangible fixed assets | 22/27 | €450,113 | €441,224 | -€8,889 | -2.0% |
| Land and buildings | 22 | €423,749 | €420,551 | -€3,199 | -0.8% |
| Plant, machinery and equipment | 23 | €26,364 | €20,674 | -€5,691 | -21.6% |
| Current assets | 29/58 | €374,609 | €282,674 | -€91,935 | -24.5% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €113,148 | €13,786 | -€99,362 | -87.8% |
| Trade receivables | 40 | - | €666 | +€666 | |
| Other amounts receivable | 41 | €113,148 | €13,120 | -€100,028 | -88.4% |
| Cash at bank and in hand | 54/58 | €55 | €311 | +€256 | +466% |
| Deferred charges and accrued income | 490/1 | €11,406 | €18,578 | +€7,172 | +62.9% |
| Total equity and liabilities | 10/49 | €824,722 | €723,898 | -€100,824 | -12.2% |
| Equity | 10/15 | €605,200 | €644,285 | +€39,085 | +6.5% |
| 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% |
| Revaluation surpluses | 12 | €268,470 | €268,470 | = | 0.0% |
| Reserves | 13 | €274,730 | €313,815 | +€39,085 | +14.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €268,530 | €307,615 | +€39,085 | +14.6% |
| Amounts payable | 17/49 | €219,522 | €79,613 | -€139,909 | -63.7% |
| Amounts payable after more than one year | 17 | €118,039 | €21,202 | -€96,837 | -82.0% |
| Financial debts | 170/4 | €118,039 | €21,202 | -€96,837 | -82.0% |
| Amounts payable within one year | 42/48 | €101,483 | €58,412 | -€43,071 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €50,392 | €5,528 | -€44,864 | -89.0% |
| Financial debts | 43 | - | €3,380 | +€3,380 | |
| Credit institutions | 430/8 | - | €3,380 | +€3,380 | |
| Trade debts | 44 | €1,857 | €5,669 | +€3,812 | +205% |
| Suppliers | 440/4 | €1,857 | €5,669 | +€3,812 | +205% |
| Taxes, remuneration and social security | 45 | €34,055 | €13,426 | -€20,629 | -60.6% |
| Taxes | 450/3 | €34,055 | €13,426 | -€20,629 | -60.6% |
| Other amounts payable | 47/48 | €15,179 | €30,409 | +€15,230 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €8,889 | +€2,222 | +33.3% |
| Other operating charges | 640/8 | €3,042 | €17,519 | +€14,477 | +476% |
| Gross operating margin | 9900 | €49,342 | €79,889 | +€30,547 | +61.9% |
| Operating profit (loss) | 9901 | €39,633 | €53,481 | +€13,848 | +34.9% |
| Financial income | 75/76B | €2,813 | €3,750 | +€938 | +33.3% |
| Recurring financial income | 75 | €2,813 | €3,750 | +€938 | +33.3% |
| Financial charges | 65/66B | €3,910 | €4,764 | +€854 | +21.8% |
| Recurring financial charges | 65 | €3,910 | €4,764 | +€854 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €38,536 | €52,467 | +€13,931 | +36.2% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €10,213 | €13,382 | +€3,170 | +31.0% |
| Profit (loss) for the period | 9904 | €28,323 | €39,085 | +€10,762 | +38.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €28,323 | €39,085 | +€10,762 | +38.0% |
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.