ATTECCAM: 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.
ATTECCAM
Largest movements
- Current investments -€173,693
down €173,693 (-6.4%), from €2.7m to €2.5m
- Cash +€166,992
up €166,992 (+81.2%), from €205,619 to €372,611
mainly Current investments (+€173,693) and Depreciation (+€21,125)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€207,699
down €207,699 (-83.3%), from €249,462 to €41,763
of which Financial income: -€207,699
- Gross operating margin -€13,898
down €13,898 (-77.8%), from -€17,875 to -€31,773
- Financial charges +€7,656
up €7,656 (+196.6%), from €3,895 to €11,551
- Depreciation -€1,913
down €1,913 (-8.3%), from €23,039 to €21,125
- Other operating charges +€1,199
up €1,199 (+43.2%), from €2,778 to €3,977
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 | €3,172,463 | €3,144,619 | -€27,844 | -0.9% |
| Fixed assets | 21/28 | €230,233 | €209,108 | -€21,125 | -9.2% |
| Tangible fixed assets | 22/27 | €229,183 | €208,058 | -€21,125 | -9.2% |
| Land and buildings | 22 | €213,626 | €199,415 | -€14,211 | -6.7% |
| Plant, machinery and equipment | 23 | €15,557 | €8,643 | -€6,914 | -44.4% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €2,942,230 | €2,935,511 | -€6,719 | -0.2% |
| Amounts receivable within one year | 40/41 | €16,235 | €15,377 | -€857 | -5.3% |
| Other amounts receivable | 41 | €16,235 | €15,377 | -€857 | -5.3% |
| Current investments | 50/53 | €2,717,462 | €2,543,769 | -€173,693 | -6.4% |
| Cash at bank and in hand | 54/58 | €205,619 | €372,611 | +€166,992 | +81.2% |
| Deferred charges and accrued income | 490/1 | €2,914 | €3,753 | +€839 | +28.8% |
| Total equity and liabilities | 10/49 | €3,172,463 | €3,144,619 | -€27,844 | -0.9% |
| Equity | 10/15 | €3,154,807 | €3,127,955 | -€26,852 | -0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,225,474 | €3,222,977 | -€2,498 | -0.1% |
| Non-distributable reserves | 130/1 | €13,147 | €13,147 | = | 0.0% |
| Other | 1319 | €13,147 | €13,147 | = | 0.0% |
| Tax-exempt reserves | 132 | €269,235 | €266,737 | -€2,498 | -0.9% |
| Distributable reserves | 133 | €2,943,092 | €2,943,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,067 | -€107,421 | -€24,354 | -29.3% |
| Provisions and deferred taxes | 16 | €15,815 | €14,982 | -€833 | -5.3% |
| Deferred taxes | 168 | €15,815 | €14,982 | -€833 | -5.3% |
| Amounts payable | 17/49 | €1,841 | €1,681 | -€160 | -8.7% |
| Amounts payable within one year | 42/48 | €1,841 | €1,681 | -€160 | -8.7% |
| Trade debts | 44 | €819 | €642 | -€177 | -21.6% |
| Suppliers | 440/4 | €819 | €642 | -€177 | -21.6% |
| Taxes, remuneration and social security | 45 | €1,022 | €1,039 | +€17 | +1.7% |
| Taxes | 450/3 | €1,022 | €1,039 | +€17 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,039 | €21,125 | -€1,913 | -8.3% |
| Other operating charges | 640/8 | €2,778 | €3,977 | +€1,199 | +43.2% |
| Gross operating margin | 9900 | -€17,875 | -€31,773 | -€13,898 | -77.8% |
| Operating profit (loss) | 9901 | -€43,691 | -€56,876 | -€13,184 | -30.2% |
| Financial income | 75/76B | €249,462 | €41,763 | -€207,699 | -83.3% |
| Recurring financial income | 75 | €249,462 | €41,763 | -€207,699 | -83.3% |
| Non-recurring financial income | 76B | €249,462 | €41,763 | -€207,699 | -83.3% |
| Financial charges | 65/66B | €3,895 | €11,551 | +€7,656 | +196.6% |
| Recurring financial charges | 65 | €3,895 | €11,551 | +€7,656 | +196.6% |
| Profit (loss) for the period before taxes | 9903 | €201,876 | -€26,663 | -€228,539 | |
| Transfer from deferred taxes | 780 | €905 | €833 | -€72 | -8.0% |
| Income taxes | 67/77 | €1,021 | €1,021 | +€1 | 0.0% |
| Profit (loss) for the period | 9904 | €201,760 | -€26,852 | -€228,612 | |
| Transfer from tax-exempt reserves | 789 | €2,715 | €2,498 | -€217 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €204,475 | -€24,354 | -€228,829 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.