ATR.EVENTS EVOLUTIONS: 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.
ATR.EVENTS EVOLUTIONS
Largest movements
- Tangible fixed assets -€7,509
down €7,509 (-53.9%), from €13,932 to €6,424
- Cash +€1,250
up €1,250 (+29.5%), from €4,236 to €5,486
mainly Depreciation (+€7,509) and Trade debts (+€1,451)
- Debts after one year -€4,409
no longer reported in 2025 (was €4,409)
- Other debts -€3,935
down €3,935 (-66.6%), from €5,913 to €1,978
- Trade debts +€1,451
up €1,451 (+73.5%), from €1,974 to €3,425
- Tax, wage and social debts +€1,223
up €1,223 (+130%), from €940 to €2,162
- Current portion of long-term debt -€709
down €709 (-13.9%), from €5,118 to €4,409
- Financial income -€729
down €729 (-90.9%), from €802 to €73
- Taxes +€688
up €688 (+23.4%), from €2,933 to €3,621
- Financial charges -€455
down €455 (-46.5%), from €978 to €523
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 | €32,456 | €26,239 | -€6,217 | -19.2% |
| Fixed assets | 21/28 | €13,932 | €6,424 | -€7,509 | -53.9% |
| Tangible fixed assets | 22/27 | €13,932 | €6,424 | -€7,509 | -53.9% |
| Furniture and vehicles | 24 | €13,932 | €6,424 | -€7,509 | -53.9% |
| Current assets | 29/58 | €18,524 | €19,816 | +€1,292 | +7.0% |
| Amounts receivable within one year | 40/41 | €6,721 | €6,569 | -€152 | -2.3% |
| Trade receivables | 40 | €5,390 | €5,865 | +€476 | +8.8% |
| Other amounts receivable | 41 | €1,331 | €703 | -€628 | -47.2% |
| Current investments | 50/53 | €6,898 | €6,949 | +€50 | +0.7% |
| Cash at bank and in hand | 54/58 | €4,236 | €5,486 | +€1,250 | +29.5% |
| Deferred charges and accrued income | 490/1 | €669 | €813 | +€144 | +21.6% |
| Total equity and liabilities | 10/49 | €32,456 | €26,239 | -€6,217 | -19.2% |
| Equity | 10/15 | €12,623 | €13,003 | +€381 | +3.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €5,061 | €5,061 | = | 0.0% |
| Distributable reserves | 133 | €5,061 | €5,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,262 | €1,643 | +€381 | +30.2% |
| Amounts payable | 17/49 | €19,833 | €13,236 | -€6,597 | -33.3% |
| Amounts payable after more than one year | 17 | €4,409 | - | -€4,409 | |
| Financial debts | 170/4 | €4,409 | - | -€4,409 | |
| Amounts payable within one year | 42/48 | €15,292 | €13,236 | -€2,056 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €5,118 | €4,409 | -€709 | -13.9% |
| Financial debts | 43 | €1,348 | €1,262 | -€86 | -6.4% |
| Credit institutions | 430/8 | €1,348 | €1,262 | -€86 | -6.4% |
| Trade debts | 44 | €1,974 | €3,425 | +€1,451 | +73.5% |
| Suppliers | 440/4 | €1,974 | €3,425 | +€1,451 | +73.5% |
| Taxes, remuneration and social security | 45 | €940 | €2,162 | +€1,223 | +130% |
| Taxes | 450/3 | €940 | €2,162 | +€1,223 | +130% |
| Other amounts payable | 47/48 | €5,913 | €1,978 | -€3,935 | -66.6% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,531 | €7,509 | -€22 | -0.3% |
| Other operating charges | 640/8 | €1,053 | €1,081 | +€28 | +2.7% |
| Gross operating margin | 9900 | €12,955 | €13,041 | +€86 | +0.7% |
| Operating profit (loss) | 9901 | €4,371 | €4,452 | +€81 | +1.8% |
| Financial income | 75/76B | €802 | €73 | -€729 | -90.9% |
| Recurring financial income | 75 | €802 | €73 | -€729 | -90.9% |
| Financial charges | 65/66B | €978 | €523 | -€455 | -46.5% |
| Recurring financial charges | 65 | €978 | €523 | -€455 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €4,195 | €4,002 | -€194 | -4.6% |
| Income taxes | 67/77 | €2,933 | €3,621 | +€688 | +23.4% |
| Profit (loss) for the period | 9904 | €1,262 | €381 | -€882 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,262 | €381 | -€882 | -69.8% |
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 30 October 2026 via checked.be.