ATTA-PAR: 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.
ATTA-PAR
Largest movements
- Cash +€36,071
up €36,071 (+353.0%), from €10,219 to €46,290
mainly Receivables within one year (+€28,812) and Net result for the year (+€6,356)
- Receivables within one year -€28,812
down €28,812 (-26.2%), from €110,008 to €81,197
of which Other amounts receivable: -€39,022
- Profit (loss) carried forward +€6,356
up €6,356 (+64.9%), from -€9,798 to -€3,441
- Gross operating margin +€10,089
up €10,089, from -€6,472 to €3,617
- Other operating charges -€348
down €348 (-34.6%), from €1,007 to €658
- Financial income +€302
up €302 (+9.5%), from €3,176 to €3,478
- Taxes -€301
down €301 (-100.0%), from €301 to €0
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 | €121,584 | €128,236 | +€6,652 | +5.5% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €120,834 | €127,486 | +€6,652 | +5.5% |
| Amounts receivable within one year | 40/41 | €110,008 | €81,197 | -€28,812 | -26.2% |
| Trade receivables | 40 | €0 | €10,210 | +€10,210 | |
| Other amounts receivable | 41 | €110,008 | €70,986 | -€39,022 | -35.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,219 | €46,290 | +€36,071 | +353.0% |
| Deferred charges and accrued income | 490/1 | €607 | €0 | -€607 | -100.0% |
| Total equity and liabilities | 10/49 | €121,584 | €128,236 | +€6,652 | +5.5% |
| Equity | 10/15 | €117,566 | €123,922 | +€6,356 | +5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €108,772 | €108,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €106,912 | €108,772 | +€1,859 | +1.7% |
| Profit (loss) carried forward | 14 | -€9,798 | -€3,441 | +€6,356 | +64.9% |
| Amounts payable | 17/49 | €4,018 | €4,314 | +€296 | +7.4% |
| Amounts payable within one year | 42/48 | €4,018 | €4,314 | +€296 | +7.4% |
| Trade debts | 44 | €0 | €394 | +€394 | |
| Suppliers | 440/4 | €0 | €394 | +€394 | |
| Taxes, remuneration and social security | 45 | €1,208 | €21 | -€1,187 | -98.3% |
| Taxes | 450/3 | €1,208 | €21 | -€1,187 | -98.3% |
| Other amounts payable | 47/48 | €2,810 | €3,899 | +€1,090 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,007 | €658 | -€348 | -34.6% |
| Non-recurring operating charges | 66A | €5,062 | €0 | -€5,062 | -100.0% |
| Gross operating margin | 9900 | -€6,472 | €3,617 | +€10,089 | |
| Operating profit (loss) | 9901 | -€12,540 | €2,958 | +€15,499 | |
| Financial income | 75/76B | €3,176 | €3,478 | +€302 | +9.5% |
| Recurring financial income | 75 | €3,176 | €3,478 | +€302 | +9.5% |
| Financial charges | 65/66B | €132 | €80 | -€52 | -39.4% |
| Recurring financial charges | 65 | €132 | €80 | -€52 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,496 | €6,356 | +€15,853 | |
| Income taxes | 67/77 | €301 | €0 | -€301 | -100.0% |
| Profit (loss) for the period | 9904 | -€9,798 | €6,356 | +€16,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,798 | €6,356 | +€16,154 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.