ATRIO: 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.
ATRIO
Largest movements
- Receivables within one year +€894,379
up €894,379 (+34.0%), from €2.6m to €3.5m
of which Trade receivables: +€889,551
- Tangible fixed assets -€290,598
down €290,598 (-11.2%), from €2.6m to €2.3m
- Cash +€230,572
up €230,572 (+96.5%), from €238,997 to €469,569
mainly Depreciation (+€412,920) and Trade debts (+€349,124)
- Stocks and contracts +€136,521
up €136,521 (+18.2%), from €749,029 to €885,550
- Trade debts +€349,124
up €349,124 (+16.9%), from €2.1m to €2.4m
- Short-term financial debts +€280,000
up €280,000 (+29.6%), from €945,000 to €1.2m
of which Other loans: +€300,000
- Debts after one year +€102,362
up €102,362 (+7.5%), from €1.4m to €1.5m
- Current portion of long-term debt +€96,339
up €96,339 (+41.8%), from €230,511 to €326,850
- Tax, wage and social debts +€87,832
up €87,832 (+35.1%), from €250,309 to €338,141
of which Taxes: +€72,821
- Gross operating margin +€453,753
up €453,753 (+20.6%), from €2.2m to €2.7m
- Staff costs +€337,805
up €337,805 (+20.6%), from €1.6m to €2.0m
- Other operating charges +€87,796
up €87,796 (+261%), from €33,655 to €121,451
- Depreciation +€36,442
up €36,442 (+9.7%), from €376,477 to €412,920
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 | €6,313,964 | €7,291,721 | +€977,757 | +15.5% |
| Fixed assets | 21/28 | €2,601,341 | €2,323,102 | -€278,238 | -10.7% |
| Tangible fixed assets | 22/27 | €2,600,701 | €2,310,102 | -€290,598 | -11.2% |
| Land and buildings | 22 | €142,739 | €118,423 | -€24,315 | -17.0% |
| Plant, machinery and equipment | 23 | €281,650 | €245,551 | -€36,099 | -12.8% |
| Furniture and vehicles | 24 | €665,531 | €533,475 | -€132,056 | -19.8% |
| Leasing and similar rights | 25 | €937,931 | €866,078 | -€71,852 | -7.7% |
| Other tangible fixed assets | 26 | €572,850 | €546,575 | -€26,275 | -4.6% |
| Financial fixed assets | 28 | €640 | €13,000 | +€12,360 | +1,931% |
| Current assets | 29/58 | €3,712,623 | €4,968,618 | +€1.3m | +33.8% |
| Stocks and contracts in progress | 3 | €749,029 | €885,550 | +€136,521 | +18.2% |
| Stocks | 30/36 | €749,029 | €885,550 | +€136,521 | +18.2% |
| Amounts receivable within one year | 40/41 | €2,634,010 | €3,528,389 | +€894,379 | +34.0% |
| Trade receivables | 40 | €2,465,545 | €3,355,096 | +€889,551 | +36.1% |
| Other amounts receivable | 41 | €168,464 | €173,293 | +€4,829 | +2.9% |
| Cash at bank and in hand | 54/58 | €238,997 | €469,569 | +€230,572 | +96.5% |
| Deferred charges and accrued income | 490/1 | €90,588 | €85,110 | -€5,478 | -6.0% |
| Total equity and liabilities | 10/49 | €6,313,964 | €7,291,721 | +€977,757 | +15.5% |
| Equity | 10/15 | €1,410,123 | €1,440,777 | +€30,654 | +2.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €1,110,123 | €1,140,777 | +€30,654 | +2.8% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €1,080,123 | €1,110,777 | +€30,654 | +2.8% |
| Amounts payable | 17/49 | €4,903,841 | €5,850,944 | +€947,103 | +19.3% |
| Amounts payable after more than one year | 17 | €1,366,063 | €1,468,425 | +€102,362 | +7.5% |
| Financial debts | 170/4 | €1,366,063 | €1,468,425 | +€102,362 | +7.5% |
| Amounts payable within one year | 42/48 | €3,488,829 | €4,302,238 | +€813,408 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €230,511 | €326,850 | +€96,339 | +41.8% |
| Financial debts | 43 | €945,000 | €1,225,000 | +€280,000 | +29.6% |
| Credit institutions | 430/8 | €95,000 | €75,000 | -€20,000 | -21.1% |
| Other loans | 439 | €850,000 | €1,150,000 | +€300,000 | +35.3% |
| Trade debts | 44 | €2,063,010 | €2,412,133 | +€349,124 | +16.9% |
| Suppliers | 440/4 | €2,063,010 | €2,412,133 | +€349,124 | +16.9% |
| Taxes, remuneration and social security | 45 | €250,309 | €338,141 | +€87,832 | +35.1% |
| Taxes | 450/3 | €71,310 | €144,131 | +€72,821 | +102% |
| Remuneration and social security | 454/9 | €178,999 | €194,010 | +€15,011 | +8.4% |
| Other amounts payable | 47/48 | - | €113 | +€113 | |
| Accrued charges and deferred income | 492/3 | €48,948 | €80,281 | +€31,333 | +64.0% |
| Non-recurring operating income | 76A | €95,000 | €0 | -€95,000 | -100% |
| Remuneration, social security and pensions | 62 | €1,640,795 | €1,978,600 | +€337,805 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376,477 | €412,920 | +€36,442 | +9.7% |
| Other operating charges | 640/8 | €33,655 | €121,451 | +€87,796 | +261% |
| Non-recurring operating charges | 66A | €4,538 | €644 | -€3,894 | -85.8% |
| Gross operating margin | 9900 | €2,206,127 | €2,659,880 | +€453,753 | +20.6% |
| Operating profit (loss) | 9901 | €150,662 | €146,266 | -€4,396 | -2.9% |
| Financial income | 75/76B | €31,340 | €23,440 | -€7,900 | -25.2% |
| Recurring financial income | 75 | €31,340 | €23,440 | -€7,900 | -25.2% |
| Financial charges | 65/66B | €134,882 | €111,350 | -€23,533 | -17.4% |
| Recurring financial charges | 65 | €134,882 | €111,350 | -€23,533 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €47,119 | €58,356 | +€11,237 | +23.8% |
| Income taxes | 67/77 | €25,697 | €27,702 | +€2,005 | +7.8% |
| Profit (loss) for the period | 9904 | €21,422 | €30,654 | +€9,232 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,422 | €30,654 | +€9,232 | +43.1% |
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 17 October 2026 via checked.be.