ATRO DEVELOPMENT: 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.
ATRO DEVELOPMENT
Largest movements
- Financial fixed assets -€5,375
no longer reported in 2025 (was €5,375)
- Cash +€4,305
up €4,305 (+582.3%), from €739 to €5,045
mainly Investment in fixed assets (net) (+€5,375)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,805
up €3,805 (+96.4%), from -€3,948 to -€143
- Other operating charges +€121
up €121 (+31.4%), from €384 to €505
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 | €118,010 | €116,940 | -€1,070 | -0.9% |
| Fixed assets | 21/28 | €5,375 | - | -€5,375 | |
| Financial fixed assets | 28 | €5,375 | - | -€5,375 | |
| Current assets | 29/58 | €112,635 | €116,940 | +€4,305 | +3.8% |
| Stocks and contracts in progress | 3 | €111,309 | €111,309 | = | 0.0% |
| Stocks | 30/36 | €111,309 | €111,309 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €586 | €586 | = | 0.0% |
| Other amounts receivable | 41 | €586 | €586 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €739 | €5,045 | +€4,305 | +582.3% |
| Total equity and liabilities | 10/49 | €118,010 | €116,940 | -€1,070 | -0.9% |
| Equity | 10/15 | €2,635 | €1,940 | -€695 | -26.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,365 | -€18,060 | -€695 | -4.0% |
| Amounts payable | 17/49 | €115,375 | €115,000 | -€375 | -0.3% |
| Amounts payable within one year | 42/48 | €115,375 | €115,000 | -€375 | -0.3% |
| Trade debts | 44 | €375 | - | -€375 | |
| Suppliers | 440/4 | €375 | - | -€375 | |
| Other amounts payable | 47/48 | €115,000 | €115,000 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | -€3,948 | -€143 | +€3,805 | +96.4% |
| Operating profit (loss) | 9901 | -€4,332 | -€648 | +€3,684 | +85.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,378 | -€695 | +€3,684 | +84.1% |
| Profit (loss) for the period | 9904 | -€4,378 | -€695 | +€3,684 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,378 | -€695 | +€3,684 | +84.1% |
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 12 October 2026 via checked.be.