ATTIC: 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.
ATTIC
Largest movements
- Cash -€35,744
down €35,744 (-62.6%), from €57,078 to €21,334
mainly Other debts (-€29,510) and Debts after one year (-€12,775)
- Tangible fixed assets -€8,213
down €8,213 (-5.1%), from €160,760 to €152,547
of which Land and buildings: -€7,880
- Receivables within one year +€2,967
up €2,967 (+30.7%), from €9,670 to €12,637
of which Trade receivables: +€2,886
- Other debts -€29,510
down €29,510 (-50.1%), from €58,865 to €29,355
- Debts after one year -€12,775
down €12,775 (-33.8%), from €37,795 to €25,020
- Gross operating margin -€10,655
down €10,655 (-41.3%), from €25,817 to €15,162
- Taxes -€2,348
down €2,348 (-62.6%), from €3,753 to €1,405
- Other operating charges -€340
down €340 (-18.1%), from €1,880 to €1,540
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 | €229,059 | €188,157 | -€40,902 | -17.9% |
| Fixed assets | 21/28 | €160,760 | €152,547 | -€8,213 | -5.1% |
| Tangible fixed assets | 22/27 | €160,760 | €152,547 | -€8,213 | -5.1% |
| Land and buildings | 22 | €158,683 | €150,803 | -€7,880 | -5.0% |
| Other tangible fixed assets | 26 | €2,077 | €1,744 | -€333 | -16.0% |
| Current assets | 29/58 | €68,299 | €35,610 | -€32,688 | -47.9% |
| Amounts receivable within one year | 40/41 | €9,670 | €12,637 | +€2,967 | +30.7% |
| Trade receivables | 40 | €8,658 | €11,543 | +€2,886 | +33.3% |
| Other amounts receivable | 41 | €1,012 | €1,093 | +€81 | +8.0% |
| Cash at bank and in hand | 54/58 | €57,078 | €21,334 | -€35,744 | -62.6% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,640 | +€89 | +5.7% |
| Total equity and liabilities | 10/49 | €229,059 | €188,157 | -€40,902 | -17.9% |
| Equity | 10/15 | €114,432 | €116,157 | +€1,725 | +1.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €107,966 | €109,690 | +€1,725 | +1.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €106,106 | €107,831 | +€1,725 | +1.6% |
| Profit (loss) carried forward | 14 | €269 | €269 | = | 0.0% |
| Amounts payable | 17/49 | €114,628 | €72,001 | -€42,627 | -37.2% |
| Amounts payable after more than one year | 17 | €37,795 | €25,020 | -€12,775 | -33.8% |
| Financial debts | 170/4 | €37,795 | €25,020 | -€12,775 | -33.8% |
| Amounts payable within one year | 42/48 | €75,544 | €45,345 | -€30,199 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €12,588 | €12,775 | +€188 | +1.5% |
| Trade debts | 44 | €28 | €6 | -€22 | -80.0% |
| Suppliers | 440/4 | €28 | €6 | -€22 | -80.0% |
| Taxes, remuneration and social security | 45 | €4,064 | €3,209 | -€855 | -21.0% |
| Taxes | 450/3 | €4,064 | €3,209 | -€855 | -21.0% |
| Other amounts payable | 47/48 | €58,865 | €29,355 | -€29,510 | -50.1% |
| Accrued charges and deferred income | 492/3 | €1,288 | €1,636 | +€347 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,080 | €8,213 | +€134 | +1.7% |
| Other operating charges | 640/8 | €1,880 | €1,540 | -€340 | -18.1% |
| Gross operating margin | 9900 | €25,817 | €15,162 | -€10,655 | -41.3% |
| Operating profit (loss) | 9901 | €15,857 | €5,409 | -€10,448 | -65.9% |
| Financial income | 75/76B | €134 | €246 | +€112 | +83.7% |
| Recurring financial income | 75 | €134 | €246 | +€112 | +83.7% |
| Financial charges | 65/66B | €2,702 | €2,525 | -€177 | -6.5% |
| Recurring financial charges | 65 | €2,702 | €2,525 | -€177 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €13,289 | €3,130 | -€10,159 | -76.4% |
| Income taxes | 67/77 | €3,753 | €1,405 | -€2,348 | -62.6% |
| Profit (loss) for the period | 9904 | €9,536 | €1,725 | -€7,811 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,536 | €1,725 | -€7,811 | -81.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.