ATTAR: 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.
ATTAR
Largest movements
- Receivables within one year -€222,749
down €222,749 (-51.9%), from €429,058 to €206,309
of which Trade receivables: -€250,793
- Cash +€52,396
up €52,396 (+221.9%), from €23,608 to €76,004
mainly Receivables within one year (+€222,749) and Stocks and contracts (+€14,300)
- Tangible fixed assets +€23,072
up €23,072 (+509.7%), from €4,527 to €27,599
of which Furniture and vehicles: +€12,027
- Stocks and contracts -€14,300
down €14,300 (-52.4%), from €27,300 to €13,000
- Trade debts -€93,834
down €93,834 (-33.8%), from €277,403 to €183,569
- Tax, wage and social debts -€43,225
down €43,225 (-81.8%), from €52,821 to €9,596
of which Taxes: -€45,314
- Profit (loss) carried forward -€25,043
down €25,043, from €198 to -€24,845
- Staff costs +€29,409
up €29,409 (+41.5%), from €70,865 to €100,274
- Other operating charges +€14,823
up €14,823 (+186.7%), from €7,939 to €22,762
- Taxes -€9,363
down €9,363 (-65.4%), from €14,326 to €4,963
- Gross operating margin -€7,468
down €7,468 (-6.5%), from €114,220 to €106,752
- Depreciation +€4,042
up €4,042 (+204.4%), from €1,978 to €6,020
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €493,880 | €329,430 | -€164,450 | -33.3% |
| Fixed assets | 21/28 | €8,927 | €31,999 | +€23,072 | +258.5% |
| Tangible fixed assets | 22/27 | €4,527 | €27,599 | +€23,072 | +509.7% |
| Plant, machinery and equipment | 23 | €4,527 | €15,572 | +€11,045 | +244.0% |
| Furniture and vehicles | 24 | - | €12,027 | +€12,027 | |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €484,953 | €297,431 | -€187,522 | -38.7% |
| Stocks and contracts in progress | 3 | €27,300 | €13,000 | -€14,300 | -52.4% |
| Stocks | 30/36 | €27,300 | €13,000 | -€14,300 | -52.4% |
| Amounts receivable within one year | 40/41 | €429,058 | €206,309 | -€222,749 | -51.9% |
| Trade receivables | 40 | €378,972 | €128,179 | -€250,793 | -66.2% |
| Other amounts receivable | 41 | €50,087 | €78,130 | +€28,044 | +56.0% |
| Cash at bank and in hand | 54/58 | €23,608 | €76,004 | +€52,396 | +221.9% |
| Deferred charges and accrued income | 490/1 | €4,986 | €2,118 | -€2,869 | -57.5% |
| Total equity and liabilities | 10/49 | €493,880 | €329,430 | -€164,450 | -33.3% |
| Equity | 10/15 | €157,453 | €132,410 | -€25,043 | -15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €144,855 | €144,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €143,000 | €143,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198 | -€24,845 | -€25,043 | |
| Amounts payable | 17/49 | €336,427 | €197,020 | -€139,407 | -41.4% |
| Amounts payable within one year | 42/48 | €330,225 | €193,165 | -€137,060 | -41.5% |
| Trade debts | 44 | €277,403 | €183,569 | -€93,834 | -33.8% |
| Suppliers | 440/4 | €277,403 | €183,569 | -€93,834 | -33.8% |
| Taxes, remuneration and social security | 45 | €52,821 | €9,596 | -€43,225 | -81.8% |
| Taxes | 450/3 | €52,581 | €7,267 | -€45,314 | -86.2% |
| Remuneration and social security | 454/9 | €240 | €2,329 | +€2,089 | +869.8% |
| Accrued charges and deferred income | 492/3 | €6,202 | €3,855 | -€2,347 | -37.8% |
| Remuneration, social security and pensions | 62 | €70,865 | €100,274 | +€29,409 | +41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €6,020 | +€4,042 | +204.4% |
| Other operating charges | 640/8 | €7,939 | €22,762 | +€14,823 | +186.7% |
| Gross operating margin | 9900 | €114,220 | €106,752 | -€7,468 | -6.5% |
| Operating profit (loss) | 9901 | €33,437 | -€22,304 | -€55,742 | |
| Financial income | 75/76B | €9,705 | €8,807 | -€898 | -9.3% |
| Recurring financial income | 75 | €9,705 | €8,807 | -€898 | -9.3% |
| Financial charges | 65/66B | €4,073 | €6,583 | +€2,510 | +61.6% |
| Recurring financial charges | 65 | €4,073 | €6,583 | +€2,510 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €39,069 | -€20,080 | -€59,149 | |
| Income taxes | 67/77 | €14,326 | €4,963 | -€9,363 | -65.4% |
| Profit (loss) for the period | 9904 | €24,744 | -€25,043 | -€49,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,744 | -€25,043 | -€49,787 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.