ATT Concept: what changed
Two fiscal 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.
ATT Concept
Largest movements
- Receivables within one year -€39,862
down €39,862 (-87.5%), from €45,536 to €5,674
of which Trade receivables: -€40,269
- Tangible fixed assets +€4,181
up €4,181, from €0 to €4,181
of which Furniture and vehicles: +€4,181
- Cash +€3,079
up €3,079 (+17.6%), from €17,485 to €20,564
mainly Receivables within one year (+€39,862) and Depreciation (+€1,681)
- Profit (loss) carried forward -€30,215
down €30,215 (-71.3%), from €42,393 to €12,178
- Tax, wage and social debts -€2,668
down €2,668 (-100.0%), from €2,668 to €0
of which Remuneration and social security: -€2,190
- Other debts +€892
up €892 (+195.4%), from €456 to €1,348
- Gross operating margin -€32,875
down €32,875, from €4,342 to -€28,533
- Depreciation +€1,681
up €1,681 (+16806100.0%), from €0 to €1,681
- Taxes -€900
down €900, from €450 to -€450
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 | €63,443 | €31,420 | -€32,024 | -50.5% |
| Fixed assets | 21/28 | €160 | €4,341 | +€4,181 | +2613.0% |
| Tangible fixed assets | 22/27 | €0 | €4,181 | +€4,181 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €4,181 | +€4,181 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €63,283 | €27,079 | -€36,204 | -57.2% |
| Amounts receivable within one year | 40/41 | €45,536 | €5,674 | -€39,862 | -87.5% |
| Trade receivables | 40 | €45,536 | €5,267 | -€40,269 | -88.4% |
| Other amounts receivable | 41 | €0 | €407 | +€407 | |
| Cash at bank and in hand | 54/58 | €17,485 | €20,564 | +€3,079 | +17.6% |
| Deferred charges and accrued income | 490/1 | €262 | €841 | +€579 | +220.7% |
| Total equity and liabilities | 10/49 | €63,443 | €31,420 | -€32,024 | -50.5% |
| Equity | 10/15 | €59,453 | €29,238 | -€30,215 | -50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,393 | €12,178 | -€30,215 | -71.3% |
| Amounts payable | 17/49 | €3,990 | €2,182 | -€1,809 | -45.3% |
| Amounts payable within one year | 42/48 | €3,990 | €2,182 | -€1,809 | -45.3% |
| Trade debts | 44 | €866 | €833 | -€33 | -3.8% |
| Suppliers | 440/4 | €866 | €833 | -€33 | -3.8% |
| Taxes, remuneration and social security | 45 | €2,668 | €0 | -€2,668 | -100.0% |
| Taxes | 450/3 | €478 | €0 | -€478 | -100.0% |
| Remuneration and social security | 454/9 | €2,190 | €0 | -€2,190 | -100.0% |
| Other amounts payable | 47/48 | €456 | €1,348 | +€892 | +195.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,681 | +€1,681 | +16806100.0% |
| Other operating charges | 640/8 | €207 | €259 | +€53 | +25.4% |
| Non-recurring operating charges | 66A | €1,978 | - | -€1,978 | |
| Gross operating margin | 9900 | €4,342 | -€28,533 | -€32,875 | |
| Operating profit (loss) | 9901 | €2,157 | -€30,473 | -€32,630 | |
| Financial income | 75/76B | €5 | €14 | +€9 | +192.3% |
| Recurring financial income | 75 | €5 | €14 | +€9 | +192.3% |
| Financial charges | 65/66B | €181 | €206 | +€25 | +13.9% |
| Recurring financial charges | 65 | €181 | €206 | +€25 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €1,981 | -€30,665 | -€32,646 | |
| Income taxes | 67/77 | €450 | -€450 | -€900 | |
| Profit (loss) for the period | 9904 | €1,531 | -€30,215 | -€31,746 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,531 | -€30,215 | -€31,746 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.