ATROFIT: 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.
ATROFIT
Largest movements
- Tangible fixed assets +€8,045
up €8,045 (+103%), from €7,826 to €15,870
of which Furniture and vehicles: +€10,010
- Cash -€1,428
down €1,428 (-11.9%), from €12,048 to €10,620
mainly Investment in fixed assets (net) (-€12,787) and Current portion of long-term debt (-€3,179)
- Profit (loss) carried forward +€14,830
up €14,830 (+6.9%), from -€216,243 to -€201,412
- Current portion of long-term debt -€3,179
down €3,179 (-100%), from €3,179 to €0
- Tax, wage and social debts -€2,482
down €2,482 (-91.1%), from €2,723 to €241
of which Taxes: -€2,482
- Other debts -€1,848
down €1,848 (-2.0%), from €91,268 to €89,420
- Trade debts -€1,046
down €1,046 (-41.2%), from €2,540 to €1,493
- Gross operating margin +€12,010
up €12,010 (+131%), from €9,148 to €21,158
- Financial charges -€6,131
down €6,131 (-93.9%), from €6,532 to €401
- Depreciation +€2,167
up €2,167 (+84.1%), from €2,576 to €4,743
- Other operating charges -€1,367
down €1,367 (-54.6%), from €2,504 to €1,137
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 | €26,826 | €33,102 | +€6,276 | +23.4% |
| Fixed assets | 21/28 | €7,826 | €15,870 | +€8,045 | +103% |
| Tangible fixed assets | 22/27 | €7,826 | €15,870 | +€8,045 | +103% |
| Plant, machinery and equipment | 23 | €6,390 | €4,425 | -€1,965 | -30.7% |
| Furniture and vehicles | 24 | €1,436 | €11,445 | +€10,010 | +697% |
| Current assets | 29/58 | €19,000 | €17,231 | -€1,769 | -9.3% |
| Stocks and contracts in progress | 3 | €4,850 | €4,926 | +€76 | +1.6% |
| Stocks | 30/36 | €4,850 | €4,926 | +€76 | +1.6% |
| Amounts receivable within one year | 40/41 | €1,563 | €1,418 | -€145 | -9.3% |
| Trade receivables | 40 | €1,475 | €1,331 | -€143 | -9.7% |
| Other amounts receivable | 41 | €88 | €87 | -€2 | -1.8% |
| Cash at bank and in hand | 54/58 | €12,048 | €10,620 | -€1,428 | -11.9% |
| Deferred charges and accrued income | 490/1 | €540 | €268 | -€272 | -50.3% |
| Total equity and liabilities | 10/49 | €26,826 | €33,102 | +€6,276 | +23.4% |
| Equity | 10/15 | -€78,418 | -€63,588 | +€14,830 | +18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,232 | €119,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €119,232 | €119,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,243 | -€201,412 | +€14,830 | +6.9% |
| Amounts payable | 17/49 | €105,244 | €96,690 | -€8,555 | -8.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €105,244 | €96,690 | -€8,555 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €3,179 | €0 | -€3,179 | -100% |
| Financial debts | 43 | €5,535 | €5,535 | = | 0.0% |
| Other loans | 439 | €5,535 | €5,535 | = | 0.0% |
| Trade debts | 44 | €2,540 | €1,493 | -€1,046 | -41.2% |
| Suppliers | 440/4 | €2,540 | €1,493 | -€1,046 | -41.2% |
| Taxes, remuneration and social security | 45 | €2,723 | €241 | -€2,482 | -91.1% |
| Taxes | 450/3 | €2,723 | €241 | -€2,482 | -91.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €91,268 | €89,420 | -€1,848 | -2.0% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,576 | €4,743 | +€2,167 | +84.1% |
| Other operating charges | 640/8 | €2,504 | €1,137 | -€1,367 | -54.6% |
| Gross operating margin | 9900 | €9,148 | €21,158 | +€12,010 | +131% |
| Operating profit (loss) | 9901 | €4,068 | €15,278 | +€11,210 | +276% |
| Financial income | 75/76B | €48 | €4 | -€43 | -90.7% |
| Recurring financial income | 75 | €48 | €4 | -€43 | -90.7% |
| Financial charges | 65/66B | €6,532 | €401 | -€6,131 | -93.9% |
| Recurring financial charges | 65 | €6,532 | €401 | -€6,131 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,416 | €14,882 | +€17,298 | |
| Income taxes | 67/77 | €229 | €52 | -€177 | -77.4% |
| Profit (loss) for the period | 9904 | -€2,644 | €14,830 | +€17,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,644 | €14,830 | +€17,475 |
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 24 October 2026 via checked.be.