ATTAIN CONSULTING: 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.
ATTAIN CONSULTING
Largest movements
- Receivables within one year -€35,447
down €35,447 (-95.4%), from €37,172 to €1,725
of which Other amounts receivable: -€31,893
- Cash +€30,003
up €30,003 (+82.5%), from €36,357 to €66,360
mainly Receivables within one year (+€35,447) and Net result for the year (+€32,990)
- Tangible fixed assets +€4,018
up €4,018 (+24.0%), from €16,756 to €20,774
of which Other tangible fixed assets: +€4,956
- Current investments -€3,483
down €3,483 (-65.7%), from €5,302 to €1,819
- Deferred charges and accrued income -€1,378
down €1,378 (-85.6%), from €1,610 to €232
- Reserves -€50,110
down €50,110 (-49.5%), from €101,245 to €51,135
- Profit (loss) carried forward +€32,990
up €32,990 (+98.3%), from -€33,576 to -€586
- Tax, wage and social debts +€10,700
up €10,700 (+222%), from €4,819 to €15,519
- Other debts +€3,208
new in 2025: €3,208
- Current portion of long-term debt -€2,579
down €2,579 (-100%), from €2,579 to €0
- Gross operating margin +€37,287
up €37,287 (+198%), from €18,789 to €56,076
- Depreciation -€13,227
down €13,227 (-54.6%), from €24,223 to €10,996
- Taxes +€7,238
up €7,238 (+1,411%), from €513 to €7,751
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 | €97,606 | €90,910 | -€6,696 | -6.9% |
| Fixed assets | 21/28 | €17,165 | €20,774 | +€3,609 | +21.0% |
| Intangible fixed assets | 21 | €409 | €0 | -€409 | -100% |
| Tangible fixed assets | 22/27 | €16,756 | €20,774 | +€4,018 | +24.0% |
| Land and buildings | 22 | €938 | €0 | -€938 | -100% |
| Furniture and vehicles | 24 | €14,568 | €14,568 | -€0 | 0.0% |
| Other tangible fixed assets | 26 | €1,250 | €6,206 | +€4,956 | +397% |
| Current assets | 29/58 | €80,441 | €70,136 | -€10,305 | -12.8% |
| Amounts receivable within one year | 40/41 | €37,172 | €1,725 | -€35,447 | -95.4% |
| Trade receivables | 40 | €4,283 | €728 | -€3,555 | -83.0% |
| Other amounts receivable | 41 | €32,889 | €997 | -€31,893 | -97.0% |
| Current investments | 50/53 | €5,302 | €1,819 | -€3,483 | -65.7% |
| Cash at bank and in hand | 54/58 | €36,357 | €66,360 | +€30,003 | +82.5% |
| Deferred charges and accrued income | 490/1 | €1,610 | €232 | -€1,378 | -85.6% |
| Total equity and liabilities | 10/49 | €97,606 | €90,910 | -€6,696 | -6.9% |
| Equity | 10/15 | €87,668 | €70,549 | -€17,120 | -19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €101,245 | €51,135 | -€50,110 | -49.5% |
| Distributable reserves | 133 | €101,245 | €51,135 | -€50,110 | -49.5% |
| Profit (loss) carried forward | 14 | -€33,576 | -€586 | +€32,990 | +98.3% |
| Amounts payable | 17/49 | €9,938 | €20,361 | +€10,424 | +105% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,938 | €20,361 | +€10,424 | +105% |
| Current portion of amounts payable after more than one year | 42 | €2,579 | €0 | -€2,579 | -100% |
| Financial debts | 43 | €1,678 | €475 | -€1,203 | -71.7% |
| Credit institutions | 430/8 | €1,678 | €475 | -€1,203 | -71.7% |
| Trade debts | 44 | €862 | €1,159 | +€297 | +34.5% |
| Suppliers | 440/4 | €862 | €1,159 | +€297 | +34.5% |
| Taxes, remuneration and social security | 45 | €4,819 | €15,519 | +€10,700 | +222% |
| Taxes | 450/3 | €4,819 | €15,519 | +€10,700 | +222% |
| Other amounts payable | 47/48 | - | €3,208 | +€3,208 | |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,223 | €10,996 | -€13,227 | -54.6% |
| Other operating charges | 640/8 | €1,295 | €964 | -€330 | -25.5% |
| Gross operating margin | 9900 | €18,789 | €56,076 | +€37,287 | +198% |
| Operating profit (loss) | 9901 | -€6,729 | €44,115 | +€50,844 | |
| Financial income | 75/76B | €144 | €2 | -€141 | -98.3% |
| Recurring financial income | 75 | €144 | €2 | -€141 | -98.3% |
| Financial charges | 65/66B | €2,917 | €3,377 | +€460 | +15.8% |
| Recurring financial charges | 65 | €2,917 | €3,377 | +€460 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,502 | €40,741 | +€50,243 | |
| Income taxes | 67/77 | €513 | €7,751 | +€7,238 | +1,411% |
| Profit (loss) for the period | 9904 | -€10,015 | €32,990 | +€43,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,015 | €32,990 | +€43,005 |
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 20 October 2026 via checked.be.