AttitudeZ: 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.
AttitudeZ
Largest movements
- Cash -€104,181
down €104,181 (-96.0%), from €108,555 to €4,373
mainly Stocks and contracts (-€73,930) and Current portion of long-term debt (-€50,000)
- Stocks and contracts +€73,930
up €73,930 (+57.8%), from €127,845 to €201,775
- Current portion of long-term debt -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€14,530
up €14,530 (+188%), from €7,734 to €22,264
- Gross operating margin -€13,737
down €13,737 (-24.5%), from €56,078 to €42,341
- Financial charges +€11,744
up €11,744 (+467%), from €2,513 to €14,257
of which Non-recurring financial charges: +€11,421
- Other operating charges -€1,024
down €1,024 (-66.0%), from €1,552 to €528
- Depreciation -€774
down €774 (-96.4%), from €802 to €28
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 | €285,629 | €252,950 | -€32,679 | -11.4% |
| Fixed assets | 21/28 | €28 | - | -€28 | |
| Tangible fixed assets | 22/27 | €28 | - | -€28 | |
| Plant, machinery and equipment | 23 | €28 | - | -€28 | |
| Current assets | 29/58 | €285,600 | €252,950 | -€32,650 | -11.4% |
| Stocks and contracts in progress | 3 | €127,845 | €201,775 | +€73,930 | +57.8% |
| Stocks | 30/36 | €127,845 | €201,775 | +€73,930 | +57.8% |
| Amounts receivable within one year | 40/41 | €47,451 | €45,052 | -€2,399 | -5.1% |
| Trade receivables | 40 | €41,038 | €44,748 | +€3,710 | +9.0% |
| Other amounts receivable | 41 | €6,413 | €304 | -€6,109 | -95.3% |
| Current investments | 50/53 | €1,750 | €1,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,555 | €4,373 | -€104,181 | -96.0% |
| Total equity and liabilities | 10/49 | €285,629 | €252,950 | -€32,679 | -11.4% |
| Equity | 10/15 | €218,842 | €220,051 | +€1,208 | +0.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | - | -€100,000 | |
| Other | 1109/19 | €100,000 | - | -€100,000 | |
| Reserves | 13 | €118,842 | €120,051 | +€1,208 | +1.0% |
| Distributable reserves | 133 | €118,842 | €120,051 | +€1,208 | +1.0% |
| Amounts payable | 17/49 | €66,787 | €32,900 | -€33,887 | -50.7% |
| Amounts payable within one year | 42/48 | €66,787 | €32,900 | -€33,887 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €9,053 | €10,613 | +€1,560 | +17.2% |
| Taxes | 450/3 | €9,053 | €10,613 | +€1,560 | +17.2% |
| Other amounts payable | 47/48 | €7,734 | €22,264 | +€14,530 | +188% |
| Non-recurring operating income | 76A | - | €9,400 | +€9,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €28 | -€774 | -96.4% |
| Other operating charges | 640/8 | €1,552 | €528 | -€1,024 | -66.0% |
| Gross operating margin | 9900 | €56,078 | €42,341 | -€13,737 | -24.5% |
| Operating profit (loss) | 9901 | €53,724 | €41,785 | -€11,939 | -22.2% |
| Financial income | 75/76B | €179 | €46 | -€133 | -74.5% |
| Recurring financial income | 75 | €179 | €46 | -€133 | -74.5% |
| Financial charges | 65/66B | €2,513 | €14,257 | +€11,744 | +467% |
| Recurring financial charges | 65 | €2,513 | €2,836 | +€323 | +12.9% |
| Non-recurring financial charges | 66B | - | €11,421 | +€11,421 | |
| Profit (loss) for the period before taxes | 9903 | €51,389 | €27,573 | -€23,816 | -46.3% |
| Income taxes | 67/77 | €9,948 | €10,093 | +€145 | +1.5% |
| Profit (loss) for the period | 9904 | €41,441 | €17,480 | -€23,961 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,441 | €17,480 | -€23,961 | -57.8% |
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 25 October 2026 via checked.be.