Attina: 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.
Attina
Largest movements
- Cash -€10,196
down €10,196 (-14.4%), from €71,035 to €60,839
mainly Contributions, distributions and other (-€73,500) and Tax, wage and social debts (-€1,415)
- Receivables within one year -€8,627
down €8,627 (-33.5%), from €25,753 to €17,126
of which Trade receivables: -€9,980
- Tangible fixed assets -€5,795
down €5,795 (-30.8%), from €18,814 to €13,019
- Reserves -€25,326
down €25,326 (-33.7%), from €75,192 to €49,867
- Other debts +€3,272
up €3,272 (+13.2%), from €24,787 to €28,059
- Tax, wage and social debts -€1,415
down €1,415 (-16.0%), from €8,835 to €7,421
of which Remuneration and social security: -€2,452
- Trade debts -€1,336
down €1,336 (-79.6%), from €1,679 to €343
- Gross operating margin +€1,649
up €1,649 (+2.4%), from €68,495 to €70,144
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 | €117,060 | €92,501 | -€24,559 | -21.0% |
| Fixed assets | 21/28 | €18,814 | €13,019 | -€5,795 | -30.8% |
| Tangible fixed assets | 22/27 | €18,814 | €13,019 | -€5,795 | -30.8% |
| Furniture and vehicles | 24 | €18,814 | €13,019 | -€5,795 | -30.8% |
| Current assets | 29/58 | €98,246 | €79,482 | -€18,764 | -19.1% |
| Amounts receivable within one year | 40/41 | €25,753 | €17,126 | -€8,627 | -33.5% |
| Trade receivables | 40 | €25,571 | €15,591 | -€9,980 | -39.0% |
| Other amounts receivable | 41 | €182 | €1,536 | +€1,354 | +742.7% |
| Cash at bank and in hand | 54/58 | €71,035 | €60,839 | -€10,196 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,458 | €1,517 | +€59 | +4.0% |
| Total equity and liabilities | 10/49 | €117,060 | €92,501 | -€24,559 | -21.0% |
| Equity | 10/15 | €80,192 | €54,867 | -€25,326 | -31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,192 | €49,867 | -€25,326 | -33.7% |
| Distributable reserves | 133 | €75,192 | €49,867 | -€25,326 | -33.7% |
| Amounts payable | 17/49 | €36,868 | €37,635 | +€767 | +2.1% |
| Amounts payable within one year | 42/48 | €35,301 | €35,823 | +€522 | +1.5% |
| Trade debts | 44 | €1,679 | €343 | -€1,336 | -79.6% |
| Suppliers | 440/4 | €1,679 | €343 | -€1,336 | -79.6% |
| Taxes, remuneration and social security | 45 | €8,835 | €7,421 | -€1,415 | -16.0% |
| Taxes | 450/3 | €6,383 | €7,421 | +€1,037 | +16.3% |
| Remuneration and social security | 454/9 | €2,452 | - | -€2,452 | |
| Other amounts payable | 47/48 | €24,787 | €28,059 | +€3,272 | +13.2% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,812 | +€246 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,944 | €5,795 | -€149 | -2.5% |
| Other operating charges | 640/8 | €733 | €746 | +€13 | +1.8% |
| Gross operating margin | 9900 | €68,495 | €70,144 | +€1,649 | +2.4% |
| Operating profit (loss) | 9901 | €61,818 | €63,603 | +€1,785 | +2.9% |
| Financial income | 75/76B | €688 | - | -€688 | |
| Recurring financial income | 75 | €688 | - | -€688 | |
| Financial charges | 65/66B | €1,788 | €1,965 | +€177 | +9.9% |
| Recurring financial charges | 65 | €1,788 | €1,965 | +€177 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €60,717 | €61,638 | +€921 | +1.5% |
| Income taxes | 67/77 | €13,318 | €13,464 | +€146 | +1.1% |
| Profit (loss) for the period | 9904 | €47,400 | €48,174 | +€774 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,400 | €48,174 | +€774 | +1.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.