ATTITUDESQUARE: 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.
ATTITUDESQUARE
Largest movements
- Cash -€8,640
down €8,640 (-18.9%), from €45,607 to €36,967
mainly Tax, wage and social debts (-€15,135) and Trade debts (-€6,133)
- Receivables within one year -€7,689
down €7,689 (-100.0%), from €7,692 to €3
- Tangible fixed assets -€4,306
down €4,306 (-9.4%), from €45,925 to €41,619
of which Furniture and vehicles: -€3,473
- Tax, wage and social debts -€15,135
down €15,135 (-99.3%), from €15,236 to €101
of which Remuneration and social security: -€15,000
- Trade debts -€6,133
no longer reported in 2025 (was €6,133)
- Other debts +€2,877
up €2,877 (+48.8%), from €5,901 to €8,777
- Profit (loss) carried forward -€2,243
down €2,243 (-4.3%), from €51,585 to €49,341
- Gross operating margin -€26,572
down €26,572 (-83.0%), from €32,001 to €5,430
- Depreciation -€8,031
down €8,031 (-56.1%), from €14,304 to €6,273
- Other operating charges -€1,225
down €1,225 (-55.3%), from €2,216 to €991
- Staff costs -€921
no longer reported in 2025 (was €921)
- Taxes -€343
no longer reported in 2025 (was €343)
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 | €99,315 | €78,680 | -€20,635 | -20.8% |
| Fixed assets | 21/28 | €46,016 | €41,710 | -€4,306 | -9.4% |
| Tangible fixed assets | 22/27 | €45,925 | €41,619 | -€4,306 | -9.4% |
| Furniture and vehicles | 24 | €43,844 | €40,370 | -€3,473 | -7.9% |
| Other tangible fixed assets | 26 | €2,082 | €1,249 | -€833 | -40.0% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €53,299 | €36,969 | -€16,329 | -30.6% |
| Amounts receivable within one year | 40/41 | €7,692 | €3 | -€7,689 | -100.0% |
| Other amounts receivable | 41 | €7,692 | €3 | -€7,689 | -100.0% |
| Cash at bank and in hand | 54/58 | €45,607 | €36,967 | -€8,640 | -18.9% |
| Total equity and liabilities | 10/49 | €99,315 | €78,680 | -€20,635 | -20.8% |
| Equity | 10/15 | €72,045 | €69,801 | -€2,243 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,585 | €49,341 | -€2,243 | -4.3% |
| Amounts payable | 17/49 | €27,270 | €8,878 | -€18,392 | -67.4% |
| Amounts payable within one year | 42/48 | €27,270 | €8,878 | -€18,392 | -67.4% |
| Trade debts | 44 | €6,133 | - | -€6,133 | |
| Suppliers | 440/4 | €6,133 | - | -€6,133 | |
| Taxes, remuneration and social security | 45 | €15,236 | €101 | -€15,135 | -99.3% |
| Taxes | 450/3 | €236 | €101 | -€135 | -57.2% |
| Remuneration and social security | 454/9 | €15,000 | - | -€15,000 | |
| Other amounts payable | 47/48 | €5,901 | €8,777 | +€2,877 | +48.8% |
| Non-recurring operating income | 76A | - | €3,233 | +€3,233 | |
| Remuneration, social security and pensions | 62 | €921 | - | -€921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,304 | €6,273 | -€8,031 | -56.1% |
| Other operating charges | 640/8 | €2,216 | €991 | -€1,225 | -55.3% |
| Non-recurring operating charges | 66A | €50 | €380 | +€330 | +659% |
| Gross operating margin | 9900 | €32,001 | €5,430 | -€26,572 | -83.0% |
| Operating profit (loss) | 9901 | €14,510 | -€2,214 | -€16,724 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €45 | €42 | -€3 | -5.7% |
| Recurring financial charges | 65 | €45 | €42 | -€3 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €14,465 | -€2,243 | -€16,709 | |
| Income taxes | 67/77 | €343 | - | -€343 | |
| Profit (loss) for the period | 9904 | €14,123 | -€2,243 | -€16,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,123 | -€2,243 | -€16,366 |
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 19 October 2026 via checked.be.