ATRONIC'S: 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.
ATRONIC'S
Largest movements
- Cash +€156,936
up €156,936 (+43.4%), from €361,868 to €518,803
mainly Net result for the year (+€242,344) and Other debts (+€111,099)
- Receivables within one year +€93,404
up €93,404 (+144%), from €64,685 to €158,089
of which Trade receivables: +€110,659
- Current investments -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Stocks and contracts +€12,793
up €12,793 (+151%), from €8,470 to €21,263
- Other debts +€111,099
up €111,099 (+143%), from €77,526 to €188,624
- Reserves +€54,546
up €54,546 (+12.8%), from €425,363 to €479,909
- Trade debts +€50,763
up €50,763 (+338%), from €15,027 to €65,790
- Tax, wage and social debts +€37,767
up €37,767 (+113%), from €33,336 to €71,103
of which Taxes: +€37,190
- Debts after one year -€14,336
down €14,336 (-10.0%), from €143,689 to €129,354
- Gross operating margin +€111,387
up €111,387 (+44.2%), from €252,232 to €363,618
- Taxes +€39,680
up €39,680 (+58.0%), from €68,439 to €108,118
- Depreciation -€19,907
down €19,907 (-80.0%), from €24,891 to €4,984
- Financial charges +€5,354
up €5,354 (+107%), from €4,984 to €10,338
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 | €738,482 | €978,566 | +€240,084 | +32.5% |
| Fixed assets | 21/28 | €205,300 | €200,316 | -€4,984 | -2.4% |
| Tangible fixed assets | 22/27 | €205,300 | €200,316 | -€4,984 | -2.4% |
| Land and buildings | 22 | €190,018 | €190,018 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,250 | €515 | -€735 | -58.8% |
| Furniture and vehicles | 24 | €11,305 | €7,416 | -€3,889 | -34.4% |
| Other tangible fixed assets | 26 | €2,728 | €2,367 | -€361 | -13.2% |
| Current assets | 29/58 | €533,182 | €778,251 | +€245,069 | +46.0% |
| Amounts receivable after more than one year | 29 | €53,706 | €57,813 | +€4,107 | +7.6% |
| Other amounts receivable | 291 | €53,706 | €57,813 | +€4,107 | +7.6% |
| Stocks and contracts in progress | 3 | €8,470 | €21,263 | +€12,793 | +151% |
| Stocks | 30/36 | €8,470 | €21,263 | +€12,793 | +151% |
| Amounts receivable within one year | 40/41 | €64,685 | €158,089 | +€93,404 | +144% |
| Trade receivables | 40 | €47,430 | €158,089 | +€110,659 | +233% |
| Other amounts receivable | 41 | €17,255 | €0 | -€17,255 | -100% |
| Current investments | 50/53 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €361,868 | €518,803 | +€156,936 | +43.4% |
| Deferred charges and accrued income | 490/1 | €4,453 | €2,282 | -€2,171 | -48.8% |
| Total equity and liabilities | 10/49 | €738,482 | €978,566 | +€240,084 | +32.5% |
| Equity | 10/15 | €449,065 | €503,611 | +€54,546 | +12.1% |
| Contributions | 10/11 | €23,702 | €23,702 | = | 0.0% |
| Reserves | 13 | €425,363 | €479,909 | +€54,546 | +12.8% |
| Distributable reserves | 133 | €425,363 | €479,909 | +€54,546 | +12.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €289,417 | €474,955 | +€185,538 | +64.1% |
| Amounts payable after more than one year | 17 | €143,689 | €129,354 | -€14,336 | -10.0% |
| Financial debts | 170/4 | €143,689 | €129,354 | -€14,336 | -10.0% |
| Amounts payable within one year | 42/48 | €140,834 | €342,441 | +€201,607 | +143% |
| Current portion of amounts payable after more than one year | 42 | €14,946 | €15,507 | +€561 | +3.8% |
| Financial debts | 43 | - | €1,417 | +€1,417 | |
| Credit institutions | 430/8 | - | €1,417 | +€1,417 | |
| Trade debts | 44 | €15,027 | €65,790 | +€50,763 | +338% |
| Suppliers | 440/4 | €15,027 | €65,790 | +€50,763 | +338% |
| Taxes, remuneration and social security | 45 | €33,336 | €71,103 | +€37,767 | +113% |
| Taxes | 450/3 | €32,957 | €70,147 | +€37,190 | +113% |
| Remuneration and social security | 454/9 | €379 | €956 | +€577 | +152% |
| Other amounts payable | 47/48 | €77,526 | €188,624 | +€111,099 | +143% |
| Accrued charges and deferred income | 492/3 | €4,894 | €3,161 | -€1,733 | -35.4% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,891 | €4,984 | -€19,907 | -80.0% |
| Other operating charges | 640/8 | €1,547 | €1,209 | -€338 | -21.8% |
| Gross operating margin | 9900 | €252,232 | €363,618 | +€111,387 | +44.2% |
| Operating profit (loss) | 9901 | €225,794 | €357,425 | +€131,631 | +58.3% |
| Financial income | 75/76B | €3,011 | €3,376 | +€365 | +12.1% |
| Recurring financial income | 75 | €3,011 | €3,376 | +€365 | +12.1% |
| Financial charges | 65/66B | €4,984 | €10,338 | +€5,354 | +107% |
| Recurring financial charges | 65 | €4,984 | €10,338 | +€5,354 | +107% |
| Profit (loss) for the period before taxes | 9903 | €223,820 | €350,463 | +€126,642 | +56.6% |
| Income taxes | 67/77 | €68,439 | €108,118 | +€39,680 | +58.0% |
| Profit (loss) for the period | 9904 | €155,382 | €242,344 | +€86,963 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,382 | €242,344 | +€86,963 | +56.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.