ATTITO MANAGEMENT: 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.
ATTITO MANAGEMENT
Largest movements
- Cash +€38,494
up €38,494 (+3,454%), from €1,114 to €39,608
mainly Receivables within one year (+€22,740) and Depreciation (+€14,926)
- Receivables within one year -€22,740
down €22,740 (-32.6%), from €69,853 to €47,113
of which Trade receivables: -€24,070
- Tangible fixed assets -€14,926
down €14,926 (-25.0%), from €59,703 to €44,777
- Debts after one year -€6,782
down €6,782 (-6.0%), from €113,604 to €106,822
- Profit (loss) carried forward +€4,012
up €4,012 (+28.8%), from -€13,935 to -€9,923
- Tax, wage and social debts +€3,953
new in 2025: €3,953
- Gross operating margin +€8,976
up €8,976 (+67.3%), from €13,344 to €22,320
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 | €130,670 | €131,498 | +€828 | +0.6% |
| Fixed assets | 21/28 | €59,703 | €44,777 | -€14,926 | -25.0% |
| Tangible fixed assets | 22/27 | €59,703 | €44,777 | -€14,926 | -25.0% |
| Other tangible fixed assets | 26 | €59,703 | €44,777 | -€14,926 | -25.0% |
| Current assets | 29/58 | €70,967 | €86,721 | +€15,754 | +22.2% |
| Amounts receivable within one year | 40/41 | €69,853 | €47,113 | -€22,740 | -32.6% |
| Trade receivables | 40 | €40,885 | €16,815 | -€24,070 | -58.9% |
| Other amounts receivable | 41 | €28,968 | €30,298 | +€1,330 | +4.6% |
| Cash at bank and in hand | 54/58 | €1,114 | €39,608 | +€38,494 | +3,454% |
| Total equity and liabilities | 10/49 | €130,670 | €131,498 | +€828 | +0.6% |
| Equity | 10/15 | €8,065 | €12,077 | +€4,012 | +49.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,935 | -€9,923 | +€4,012 | +28.8% |
| Amounts payable | 17/49 | €122,605 | €119,422 | -€3,184 | -2.6% |
| Amounts payable after more than one year | 17 | €113,604 | €106,822 | -€6,782 | -6.0% |
| Financial debts | 170/4 | €113,604 | €106,822 | -€6,782 | -6.0% |
| Amounts payable within one year | 42/48 | €9,001 | €12,600 | +€3,599 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €6,617 | €6,782 | +€165 | +2.5% |
| Trade debts | 44 | €2,384 | €1,865 | -€519 | -21.8% |
| Suppliers | 440/4 | €2,384 | €1,865 | -€519 | -21.8% |
| Taxes, remuneration and social security | 45 | - | €3,953 | +€3,953 | |
| Taxes | 450/3 | - | €3,953 | +€3,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,926 | €14,926 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €13,344 | €22,320 | +€8,976 | +67.3% |
| Operating profit (loss) | 9901 | -€1,969 | €6,995 | +€8,964 | |
| Financial charges | 65/66B | €3,180 | €2,983 | -€196 | -6.2% |
| Recurring financial charges | 65 | €3,180 | €2,983 | -€196 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,148 | €4,012 | +€9,160 | |
| Profit (loss) for the period | 9904 | -€5,148 | €4,012 | +€9,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,148 | €4,012 | +€9,160 |
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 13 October 2026 via checked.be.