ATTACHE: 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.
ATTACHE
Largest movements
- Cash +€19,340
up €19,340 (+437.1%), from €4,425 to €23,764
mainly Net result for the year (+€22,755) and Receivables within one year (+€2,498)
- Receivables within one year -€2,498
down €2,498 (-18.8%), from €13,314 to €10,815
of which Other amounts receivable: -€3,104
- Profit (loss) carried forward +€22,755
up €22,755 (+85.0%), from -€26,765 to -€4,010
- Other debts -€6,313
down €6,313 (-21.7%), from €29,033 to €22,721
- Trade debts +€894
up €894 (+192.2%), from €465 to €1,360
- Tax, wage and social debts -€776
down €776 (-39.1%), from €1,986 to €1,209
- Gross operating margin +€30,584
up €30,584 (+255.8%), from €11,954 to €42,538
- Taxes +€8,364
up €8,364 (+1033.9%), from €809 to €9,173
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 | €25,180 | €41,740 | +€16,560 | +65.8% |
| Fixed assets | 21/28 | €4,801 | €4,477 | -€324 | -6.7% |
| Tangible fixed assets | 22/27 | €4,801 | €4,477 | -€324 | -6.7% |
| Plant, machinery and equipment | 23 | €1,025 | €1,080 | +€55 | +5.4% |
| Furniture and vehicles | 24 | €3,776 | €3,397 | -€379 | -10.0% |
| Current assets | 29/58 | €20,379 | €37,263 | +€16,884 | +82.8% |
| Amounts receivable within one year | 40/41 | €13,314 | €10,815 | -€2,498 | -18.8% |
| Trade receivables | 40 | €0 | €606 | +€606 | |
| Other amounts receivable | 41 | €13,314 | €10,209 | -€3,104 | -23.3% |
| Cash at bank and in hand | 54/58 | €4,425 | €23,764 | +€19,340 | +437.1% |
| Deferred charges and accrued income | 490/1 | €2,641 | €2,683 | +€43 | +1.6% |
| Total equity and liabilities | 10/49 | €25,180 | €41,740 | +€16,560 | +65.8% |
| Equity | 10/15 | -€6,305 | €16,450 | +€22,755 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€26,765 | -€4,010 | +€22,755 | +85.0% |
| Amounts payable | 17/49 | €31,484 | €25,290 | -€6,195 | -19.7% |
| Amounts payable within one year | 42/48 | €31,484 | €25,290 | -€6,195 | -19.7% |
| Trade debts | 44 | €465 | €1,360 | +€894 | +192.2% |
| Suppliers | 440/4 | €465 | €1,360 | +€894 | +192.2% |
| Taxes, remuneration and social security | 45 | €1,986 | €1,209 | -€776 | -39.1% |
| Taxes | 450/3 | €1,986 | €1,209 | -€776 | -39.1% |
| Other amounts payable | 47/48 | €29,033 | €22,721 | -€6,313 | -21.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,135 | €2,127 | -€8 | -0.4% |
| Other operating charges | 640/8 | €6,672 | €6,680 | +€8 | +0.1% |
| Non-recurring operating charges | 66A | - | €91 | +€91 | |
| Gross operating margin | 9900 | €11,954 | €42,538 | +€30,584 | +255.8% |
| Operating profit (loss) | 9901 | €3,147 | €33,640 | +€30,493 | +968.9% |
| Financial income | 75/76B | €18 | €358 | +€341 | +1947.5% |
| Recurring financial income | 75 | €18 | €358 | +€341 | +1947.5% |
| Financial charges | 65/66B | €1,748 | €2,071 | +€324 | +18.5% |
| Recurring financial charges | 65 | €1,748 | €2,071 | +€324 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €1,417 | €31,927 | +€30,510 | +2152.8% |
| Income taxes | 67/77 | €809 | €9,173 | +€8,364 | +1033.9% |
| Profit (loss) for the period | 9904 | €608 | €22,755 | +€22,147 | +3640.4% |
| Profit (loss) for the period to be appropriated | 9905 | €608 | €22,755 | +€22,147 | +3640.4% |
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 3 October 2026 via checked.be.