ATTI: 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.
ATTI
Largest movements
- Receivables within one year +€86,781
up €86,781 (+239%), from €36,294 to €123,075
of which Trade receivables: +€86,535
- Cash +€22,300
up €22,300 (+392%), from €5,693 to €27,993
mainly Other debts (+€53,115) and Trade debts (+€28,912)
- Intangible fixed assets -€7,509
no longer reported in 2024 (was €7,509)
- Financial fixed assets -€4,267
down €4,267 (-35.6%), from €12,000 to €7,734
- Tangible fixed assets -€3,540
down €3,540 (-11.1%), from €31,860 to €28,320
- Other debts +€53,115
up €53,115 (+575%), from €9,235 to €62,350
- Trade debts +€28,912
up €28,912 (+60.5%), from €47,767 to €76,679
of which Bills of exchange payable: +€73,141
- Profit (loss) carried forward +€11,670
up €11,670 (+67.0%), from €17,427 to €29,097
- Debts after one year -€7,332
down €7,332 (-79.6%), from €9,212 to €1,880
- Tax, wage and social debts +€3,864
up €3,864 (+47.9%), from €8,071 to €11,936
of which Remuneration and social security: +€5,766
- Financial charges +€5,368
up €5,368 (+95.5%), from €5,622 to €10,990
of which Non-recurring financial charges: +€9,213
- Financial income +€4,180
up €4,180 (+490%), from €854 to €5,033
of which Financial income: +€4,180
- Gross operating margin +€3,833
up €3,833 (+7.0%), from €54,754 to €58,587
- Depreciation -€2,800
down €2,800 (-44.2%), from €6,340 to €3,540
- Taxes -€2,076
down €2,076 (-28.8%), from €7,219 to €5,142
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,356 | €187,121 | +€93,765 | +100% |
| Fixed assets | 21/28 | €51,369 | €36,054 | -€15,316 | -29.8% |
| Intangible fixed assets | 21 | €7,509 | - | -€7,509 | |
| Tangible fixed assets | 22/27 | €31,860 | €28,320 | -€3,540 | -11.1% |
| Furniture and vehicles | 24 | €31,860 | €28,320 | -€3,540 | -11.1% |
| Financial fixed assets | 28 | €12,000 | €7,734 | -€4,267 | -35.6% |
| Current assets | 29/58 | €41,987 | €151,067 | +€109,080 | +260% |
| Amounts receivable within one year | 40/41 | €36,294 | €123,075 | +€86,781 | +239% |
| Trade receivables | 40 | €36,236 | €122,771 | +€86,535 | +239% |
| Other amounts receivable | 41 | €58 | €304 | +€246 | +424% |
| Cash at bank and in hand | 54/58 | €5,693 | €27,993 | +€22,300 | +392% |
| Total equity and liabilities | 10/49 | €93,356 | €187,121 | +€93,765 | +100% |
| Equity | 10/15 | €18,927 | €30,597 | +€11,670 | +61.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,427 | €29,097 | +€11,670 | +67.0% |
| Amounts payable | 17/49 | €74,429 | €156,524 | +€82,094 | +110% |
| Amounts payable after more than one year | 17 | €9,212 | €1,880 | -€7,332 | -79.6% |
| Financial debts | 170/4 | €9,212 | €1,880 | -€7,332 | -79.6% |
| Amounts payable within one year | 42/48 | €65,217 | €154,644 | +€89,427 | +137% |
| Current portion of amounts payable after more than one year | 42 | - | €3,666 | +€3,666 | |
| Financial debts | 43 | €144 | €13 | -€131 | -90.9% |
| Credit institutions | 430/8 | €144 | €13 | -€131 | -90.9% |
| Trade debts | 44 | €47,767 | €76,679 | +€28,912 | +60.5% |
| Suppliers | 440/4 | €47,767 | €3,539 | -€44,228 | -92.6% |
| Bills of exchange payable | 441 | - | €73,141 | +€73,141 | |
| Taxes, remuneration and social security | 45 | €8,071 | €11,936 | +€3,864 | +47.9% |
| Taxes | 450/3 | €8,071 | €6,170 | -€1,902 | -23.6% |
| Remuneration and social security | 454/9 | - | €5,766 | +€5,766 | |
| Other amounts payable | 47/48 | €9,235 | €62,350 | +€53,115 | +575% |
| Remuneration, social security and pensions | 62 | €30,582 | €29,768 | -€814 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,340 | €3,540 | -€2,800 | -44.2% |
| Other operating charges | 640/8 | €3,670 | €2,510 | -€1,160 | -31.6% |
| Gross operating margin | 9900 | €54,754 | €58,587 | +€3,833 | +7.0% |
| Operating profit (loss) | 9901 | €14,163 | €22,769 | +€8,606 | +60.8% |
| Financial income | 75/76B | €854 | €5,033 | +€4,180 | +490% |
| Recurring financial income | 75 | €854 | €5,033 | +€4,180 | +490% |
| Non-recurring financial income | 76B | €854 | €5,033 | +€4,180 | +490% |
| Financial charges | 65/66B | €5,622 | €10,990 | +€5,368 | +95.5% |
| Recurring financial charges | 65 | €4,768 | €923 | -€3,845 | -80.6% |
| Non-recurring financial charges | 66B | €854 | €10,066 | +€9,213 | +1,079% |
| Profit (loss) for the period before taxes | 9903 | €9,395 | €16,813 | +€7,418 | +79.0% |
| Income taxes | 67/77 | €7,219 | €5,142 | -€2,076 | -28.8% |
| Profit (loss) for the period | 9904 | €2,176 | €11,670 | +€9,494 | +436% |
| Profit (loss) for the period to be appropriated | 9905 | €2,176 | €11,670 | +€9,494 | +436% |
Source: filed annual accounts (NBB), financial years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.