ATTILA: 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.
ATTILA
Largest movements
- Current investments -€550,845
down €550,845 (-28.0%), from €2.0m to €1.4m
- Cash -€206,225
down €206,225 (-67.7%), from €304,739 to €98,514
mainly Contributions, distributions and other (-€922,132) and Investment in fixed assets (net) (-€160,000)
- Reserves -€719,682
down €719,682 (-20.7%), from €3.5m to €2.8m
of which Distributable reserves: -€778,000
- Financial income +€107,840
up €107,840 (+109.6%), from €98,366 to €206,206
- Taxes +€7,385
up €7,385 (+4244.2%), from €174 to €7,559
- Depreciation +€6,891
up €6,891 (+7.6%), from €90,794 to €97,685
- Gross operating margin -€5,994
down €5,994 (-4.4%), from €136,083 to €130,089
- Write-downs +€2,760
new in 2025: €2,760
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 | €10,971,229 | €10,213,641 | -€757,588 | -6.9% |
| Fixed assets | 21/28 | €8,547,475 | €8,609,790 | +€62,315 | +0.7% |
| Tangible fixed assets | 22/27 | €2,387,475 | €2,449,790 | +€62,315 | +2.6% |
| Land and buildings | 22 | €2,118,066 | €2,189,376 | +€71,310 | +3.4% |
| Furniture and vehicles | 24 | €27,466 | €18,471 | -€8,995 | -32.7% |
| Other tangible fixed assets | 26 | €241,942 | €241,942 | = | 0.0% |
| Financial fixed assets | 28 | €6,160,000 | €6,160,000 | = | 0.0% |
| Current assets | 29/58 | €2,423,754 | €1,603,851 | -€819,903 | -33.8% |
| Amounts receivable within one year | 40/41 | €150,465 | €87,239 | -€63,226 | -42.0% |
| Trade receivables | 40 | €285 | €3,994 | +€3,709 | +1301.4% |
| Other amounts receivable | 41 | €150,180 | €83,245 | -€66,936 | -44.6% |
| Current investments | 50/53 | €1,968,355 | €1,417,510 | -€550,845 | -28.0% |
| Cash at bank and in hand | 54/58 | €304,739 | €98,514 | -€206,225 | -67.7% |
| Deferred charges and accrued income | 490/1 | €195 | €587 | +€393 | +201.9% |
| Total equity and liabilities | 10/49 | €10,971,229 | €10,213,641 | -€757,588 | -6.9% |
| Equity | 10/15 | €10,780,851 | €10,061,169 | -€719,682 | -6.7% |
| Contributions | 10/11 | €7,309,000 | €7,309,000 | = | 0.0% |
| Capital | 10 | €7,309,000 | €7,309,000 | = | 0.0% |
| Issued capital | 100 | €7,309,000 | €7,309,000 | = | 0.0% |
| Reserves | 13 | €3,471,851 | €2,752,169 | -€719,682 | -20.7% |
| Non-distributable reserves | 130/1 | €130,868 | €189,186 | +€58,318 | +44.6% |
| Legal reserve | 130 | €130,868 | €189,186 | +€58,318 | +44.6% |
| Distributable reserves | 133 | €3,340,982 | €2,562,983 | -€778,000 | -23.3% |
| Amounts payable | 17/49 | €190,378 | €152,472 | -€37,906 | -19.9% |
| Amounts payable after more than one year | 17 | €126,816 | €106,496 | -€20,320 | -16.0% |
| Financial debts | 170/4 | €126,816 | €106,496 | -€20,320 | -16.0% |
| Amounts payable within one year | 42/48 | €63,539 | €45,976 | -€17,563 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €20,006 | €20,320 | +€315 | +1.6% |
| Trade debts | 44 | €13,898 | €1,069 | -€12,829 | -92.3% |
| Suppliers | 440/4 | €13,898 | €1,069 | -€12,829 | -92.3% |
| Taxes, remuneration and social security | 45 | €1,119 | €1,120 | +€2 | +0.2% |
| Taxes | 450/3 | €1,119 | €1,120 | +€2 | +0.2% |
| Other amounts payable | 47/48 | €28,517 | €23,467 | -€5,050 | -17.7% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,794 | €97,685 | +€6,891 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,760 | +€2,760 | |
| Other operating charges | 640/8 | €17,457 | €18,032 | +€574 | +3.3% |
| Gross operating margin | 9900 | €136,083 | €130,089 | -€5,994 | -4.4% |
| Operating profit (loss) | 9901 | €27,832 | €11,613 | -€16,219 | -58.3% |
| Financial income | 75/76B | €98,366 | €206,206 | +€107,840 | +109.6% |
| Recurring financial income | 75 | €98,366 | €206,206 | +€107,840 | +109.6% |
| Financial charges | 65/66B | €5,437 | €7,810 | +€2,373 | +43.6% |
| Recurring financial charges | 65 | €5,437 | €7,810 | +€2,373 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €120,761 | €210,009 | +€89,248 | +73.9% |
| Income taxes | 67/77 | €174 | €7,559 | +€7,385 | +4244.2% |
| Profit (loss) for the period | 9904 | €120,587 | €202,450 | +€81,863 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €120,587 | €202,450 | +€81,863 | +67.9% |
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 7 October 2026 via checked.be.