ATTENTO: 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.
ATTENTO
Largest movements
- Cash +€119,044
up €119,044 (+81.1%), from €146,789 to €265,832
mainly Net result for the year (+€101,149) and Depreciation (+€12,207)
- Tangible fixed assets -€12,207
down €12,207 (-26.9%), from €45,450 to €33,243
- Receivables within one year -€4,365
down €4,365 (-85.0%), from €5,133 to €768
- Reserves +€101,149
up €101,149 (+55.4%), from €182,744 to €283,894
- Gross operating margin -€4,009
down €4,009 (-2.7%), from €147,054 to €143,045
- Taxes -€3,222
down €3,222 (-10.3%), from €31,298 to €28,076
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 | €199,092 | €301,638 | +€102,545 | +51.5% |
| Fixed assets | 21/28 | €45,450 | €33,243 | -€12,207 | -26.9% |
| Tangible fixed assets | 22/27 | €45,450 | €33,243 | -€12,207 | -26.9% |
| Furniture and vehicles | 24 | €45,450 | €33,243 | -€12,207 | -26.9% |
| Current assets | 29/58 | €153,642 | €268,394 | +€114,753 | +74.7% |
| Amounts receivable within one year | 40/41 | €5,133 | €768 | -€4,365 | -85.0% |
| Other amounts receivable | 41 | €5,133 | €768 | -€4,365 | -85.0% |
| Cash at bank and in hand | 54/58 | €146,789 | €265,832 | +€119,044 | +81.1% |
| Deferred charges and accrued income | 490/1 | €1,720 | €1,794 | +€74 | +4.3% |
| Total equity and liabilities | 10/49 | €199,092 | €301,638 | +€102,545 | +51.5% |
| Equity | 10/15 | €185,744 | €286,894 | +€101,149 | +54.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €182,744 | €283,894 | +€101,149 | +55.4% |
| Distributable reserves | 133 | €182,744 | €283,894 | +€101,149 | +55.4% |
| Amounts payable | 17/49 | €13,348 | €14,744 | +€1,396 | +10.5% |
| Amounts payable within one year | 42/48 | €13,348 | €14,744 | +€1,396 | +10.5% |
| Trade debts | 44 | €85 | €1,068 | +€983 | +1,157% |
| Suppliers | 440/4 | €85 | €1,068 | +€983 | +1,157% |
| Taxes, remuneration and social security | 45 | €13,222 | €13,635 | +€413 | +3.1% |
| Taxes | 450/3 | €13,222 | €13,635 | +€413 | +3.1% |
| Other amounts payable | 47/48 | €41 | €41 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,207 | €12,207 | = | 0.0% |
| Other operating charges | 640/8 | €934 | €1,270 | +€336 | +36.0% |
| Gross operating margin | 9900 | €147,054 | €143,045 | -€4,009 | -2.7% |
| Operating profit (loss) | 9901 | €133,913 | €129,568 | -€4,345 | -3.2% |
| Financial income | 75/76B | €100 | €0 | -€100 | -99.8% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -99.8% |
| Financial charges | 65/66B | €151 | €344 | +€193 | +128% |
| Recurring financial charges | 65 | €151 | €344 | +€193 | +128% |
| Profit (loss) for the period before taxes | 9903 | €133,863 | €129,225 | -€4,638 | -3.5% |
| Income taxes | 67/77 | €31,298 | €28,076 | -€3,222 | -10.3% |
| Profit (loss) for the period | 9904 | €102,564 | €101,149 | -€1,415 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,564 | €101,149 | -€1,415 | -1.4% |
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 15 October 2026 via checked.be.