ATRESIA: 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.
ATRESIA
Largest movements
- Receivables within one year -€1,759
down €1,759 (-76.3%), from €2,305 to €546
- Stocks and contracts -€1,750
no longer reported in 2025 (was €1,750)
- Cash +€831
up €831 (+19.0%), from €4,372 to €5,203
mainly Receivables within one year (+€1,759) and Stocks and contracts (+€1,750)
- Tax, wage and social debts -€1,249
down €1,249 (-39.6%), from €3,155 to €1,905
- Trade debts -€758
down €758 (-86.6%), from €876 to €118
- Other debts -€694
down €694 (-1.1%), from €65,061 to €64,367
- Gross operating margin -€5,520
down €5,520, from €165 to -€5,355
- Financial charges -€2,143
down €2,143 (-91.3%), from €2,347 to €204
of which Financial charges: -€2,143
- Financial income +€1,998
up €1,998 (+55.0%), from €3,634 to €5,632
of which Financial income: +€1,998
- Depreciation -€1,398
no longer reported in 2025 (was €1,398)
- Other operating charges -€743
down €743 (-93.7%), from €793 to €50
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 | €14,840 | €12,162 | -€2,678 | -18.0% |
| Fixed assets | 21/28 | €6,413 | €6,413 | = | 0.0% |
| Financial fixed assets | 28 | €6,413 | €6,413 | = | 0.0% |
| Current assets | 29/58 | €8,427 | €5,749 | -€2,678 | -31.8% |
| Stocks and contracts in progress | 3 | €1,750 | - | -€1,750 | |
| Stocks | 30/36 | €1,750 | - | -€1,750 | |
| Amounts receivable within one year | 40/41 | €2,305 | €546 | -€1,759 | -76.3% |
| Trade receivables | 40 | €2,305 | €546 | -€1,759 | -76.3% |
| Cash at bank and in hand | 54/58 | €4,372 | €5,203 | +€831 | +19.0% |
| Total equity and liabilities | 10/49 | €14,840 | €12,162 | -€2,678 | -18.0% |
| Equity | 10/15 | -€54,251 | -€54,228 | +€23 | 0.0% |
| Contributions | 10/11 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,603 | -€71,580 | +€23 | 0.0% |
| Amounts payable | 17/49 | €69,091 | €66,390 | -€2,701 | -3.9% |
| Amounts payable within one year | 42/48 | €69,091 | €66,390 | -€2,701 | -3.9% |
| Trade debts | 44 | €876 | €118 | -€758 | -86.6% |
| Suppliers | 440/4 | €876 | €118 | -€758 | -86.6% |
| Taxes, remuneration and social security | 45 | €3,155 | €1,905 | -€1,249 | -39.6% |
| Taxes | 450/3 | €3,155 | €1,905 | -€1,249 | -39.6% |
| Other amounts payable | 47/48 | €65,061 | €64,367 | -€694 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | - | -€1,398 | |
| Other operating charges | 640/8 | €793 | €50 | -€743 | -93.7% |
| Gross operating margin | 9900 | €165 | -€5,355 | -€5,520 | |
| Operating profit (loss) | 9901 | -€2,026 | -€5,405 | -€3,378 | -167% |
| Financial income | 75/76B | €3,634 | €5,632 | +€1,998 | +55.0% |
| Recurring financial income | 75 | €3,634 | €5,632 | +€1,998 | +55.0% |
| Non-recurring financial income | 76B | €3,634 | €5,632 | +€1,998 | +55.0% |
| Financial charges | 65/66B | €2,347 | €204 | -€2,143 | -91.3% |
| Recurring financial charges | 65 | €2,347 | €204 | -€2,143 | -91.3% |
| Non-recurring financial charges | 66B | €2,347 | €204 | -€2,143 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | -€739 | €23 | +€762 | |
| Profit (loss) for the period | 9904 | -€739 | €23 | +€762 | |
| Profit (loss) for the period to be appropriated | 9905 | -€739 | €23 | +€762 |
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.