Atra Hasis: what changed
Two fiscal 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.
Atra Hasis
Largest movements
- Cash +€37,253
up €37,253 (+352.8%), from €10,559 to €47,812
mainly Net result for the year (+€32,884) and Depreciation (+€17,508)
- Tangible fixed assets -€17,508
down €17,508 (-25.9%), from €67,501 to €49,993
of which Leasing and similar rights: -€15,145
- Receivables within one year -€3,966
down €3,966 (-10.3%), from €38,612 to €34,647
of which Trade receivables: -€4,608
- Reserves +€32,884
up €32,884 (+88.4%), from €37,213 to €70,097
- Debts after one year -€14,965
down €14,965 (-35.0%), from €42,748 to €27,783
- Tax, wage and social debts -€3,275
down €3,275 (-15.7%), from €20,859 to €17,585
of which Taxes: -€1,775
- Depreciation +€12,613
up €12,613 (+257.7%), from €4,895 to €17,508
- Gross operating margin +€8,923
up €8,923 (+16.0%), from €55,798 to €64,721
- Financial charges +€1,461
up €1,461 (+197.6%), from €740 to €2,201
- Taxes -€1,179
down €1,179 (-11.9%), from €9,925 to €8,745
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.
Cash bridge derived
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 | €123,263 | €138,809 | +€15,546 | +12.6% |
| Fixed assets | 21/28 | €67,556 | €50,048 | -€17,508 | -25.9% |
| Tangible fixed assets | 22/27 | €67,501 | €49,993 | -€17,508 | -25.9% |
| Furniture and vehicles | 24 | €11,185 | €8,821 | -€2,363 | -21.1% |
| Leasing and similar rights | 25 | €56,317 | €41,172 | -€15,145 | -26.9% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €55,706 | €88,761 | +€33,055 | +59.3% |
| Stocks and contracts in progress | 3 | €552 | €376 | -€176 | -31.8% |
| Stocks | 30/36 | €552 | €376 | -€176 | -31.8% |
| Amounts receivable within one year | 40/41 | €38,612 | €34,647 | -€3,966 | -10.3% |
| Trade receivables | 40 | €38,000 | €33,392 | -€4,608 | -12.1% |
| Other amounts receivable | 41 | €612 | €1,255 | +€642 | +104.9% |
| Cash at bank and in hand | 54/58 | €10,559 | €47,812 | +€37,253 | +352.8% |
| Deferred charges and accrued income | 490/1 | €5,983 | €5,925 | -€58 | -1.0% |
| Total equity and liabilities | 10/49 | €123,263 | €138,809 | +€15,546 | +12.6% |
| Equity | 10/15 | €42,213 | €75,097 | +€32,884 | +77.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,213 | €70,097 | +€32,884 | +88.4% |
| Distributable reserves | 133 | €37,213 | €70,097 | +€32,884 | +88.4% |
| Amounts payable | 17/49 | €81,049 | €63,712 | -€17,337 | -21.4% |
| Amounts payable after more than one year | 17 | €42,748 | €27,783 | -€14,965 | -35.0% |
| Financial debts | 170/4 | €42,748 | €27,783 | -€14,965 | -35.0% |
| Amounts payable within one year | 42/48 | €38,301 | €35,929 | -€2,372 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €14,337 | €14,965 | +€628 | +4.4% |
| Trade debts | 44 | €2,602 | €2,584 | -€18 | -0.7% |
| Suppliers | 440/4 | €2,602 | €2,584 | -€18 | -0.7% |
| Taxes, remuneration and social security | 45 | €20,859 | €17,585 | -€3,275 | -15.7% |
| Taxes | 450/3 | €15,359 | €13,585 | -€1,775 | -11.6% |
| Remuneration and social security | 454/9 | €5,500 | €4,000 | -€1,500 | -27.3% |
| Other amounts payable | 47/48 | €503 | €795 | +€292 | +58.1% |
| Remuneration, social security and pensions | 62 | - | €118 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,895 | €17,508 | +€12,613 | +257.7% |
| Other operating charges | 640/8 | €3,030 | €3,265 | +€236 | +7.8% |
| Gross operating margin | 9900 | €55,798 | €64,721 | +€8,923 | +16.0% |
| Operating profit (loss) | 9901 | €47,873 | €43,830 | -€4,043 | -8.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €740 | €2,201 | +€1,461 | +197.6% |
| Recurring financial charges | 65 | €740 | €2,201 | +€1,461 | +197.6% |
| Profit (loss) for the period before taxes | 9903 | €47,138 | €41,629 | -€5,509 | -11.7% |
| Income taxes | 67/77 | €9,925 | €8,745 | -€1,179 | -11.9% |
| Profit (loss) for the period | 9904 | €37,213 | €32,884 | -€4,330 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,213 | €32,884 | -€4,330 | -11.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.