ATRUFIN: 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.
ATRUFIN
Largest movements
- Cash +€20,077
up €20,077 (+35.9%), from €55,862 to €75,939
mainly Net result for the year (+€31,352) and Short-term financial debts (+€2,162)
- Receivables within one year +€1,763
up €1,763 (+319%), from €553 to €2,316
of which Trade receivables: +€1,672
- Profit (loss) carried forward +€31,352
up €31,352 (+121%), from €25,872 to €57,224
- Tax, wage and social debts -€9,149
down €9,149 (-52.4%), from €17,447 to €8,298
- Other debts -€2,813
down €2,813 (-21.3%), from €13,193 to €10,379
- Short-term financial debts +€2,162
new in 2025: €2,162
- Gross operating margin +€8,419
up €8,419 (+25.1%), from €33,541 to €41,960
- Financial charges +€1,608
up €1,608 (+352%), from €456 to €2,064
- Taxes +€1,163
up €1,163 (+16.3%), from €7,135 to €8,298
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 | €57,566 | €79,160 | +€21,594 | +37.5% |
| Fixed assets | 21/28 | €1,152 | €906 | -€246 | -21.4% |
| Tangible fixed assets | 22/27 | €1,152 | €906 | -€246 | -21.4% |
| Furniture and vehicles | 24 | €1,152 | €906 | -€246 | -21.4% |
| Current assets | 29/58 | €56,414 | €78,254 | +€21,840 | +38.7% |
| Amounts receivable within one year | 40/41 | €553 | €2,316 | +€1,763 | +319% |
| Trade receivables | 40 | €553 | €2,225 | +€1,672 | +303% |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Cash at bank and in hand | 54/58 | €55,862 | €75,939 | +€20,077 | +35.9% |
| Total equity and liabilities | 10/49 | €57,566 | €79,160 | +€21,594 | +37.5% |
| Equity | 10/15 | €26,872 | €58,224 | +€31,352 | +117% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,872 | €57,224 | +€31,352 | +121% |
| Amounts payable | 17/49 | €30,694 | €20,936 | -€9,758 | -31.8% |
| Amounts payable within one year | 42/48 | €30,694 | €20,936 | -€9,758 | -31.8% |
| Financial debts | 43 | - | €2,162 | +€2,162 | |
| Credit institutions | 430/8 | - | €2,162 | +€2,162 | |
| Trade debts | 44 | €55 | €97 | +€43 | +78.0% |
| Suppliers | 440/4 | €55 | €97 | +€43 | +78.0% |
| Taxes, remuneration and social security | 45 | €17,447 | €8,298 | -€9,149 | -52.4% |
| Taxes | 450/3 | €17,447 | €8,298 | -€9,149 | -52.4% |
| Other amounts payable | 47/48 | €13,193 | €10,379 | -€2,813 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €246 | +€168 | +216% |
| Gross operating margin | 9900 | €33,541 | €41,960 | +€8,419 | +25.1% |
| Operating profit (loss) | 9901 | €33,463 | €41,714 | +€8,251 | +24.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €456 | €2,064 | +€1,608 | +352% |
| Recurring financial charges | 65 | €456 | €2,064 | +€1,608 | +352% |
| Profit (loss) for the period before taxes | 9903 | €33,007 | €39,650 | +€6,643 | +20.1% |
| Income taxes | 67/77 | €7,135 | €8,298 | +€1,163 | +16.3% |
| Profit (loss) for the period | 9904 | €25,872 | €31,352 | +€5,480 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,872 | €31,352 | +€5,480 | +21.2% |
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 21 October 2026 via checked.be.