Attitudo: 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.
Attitudo
Largest movements
- Receivables within one year -€17,033
down €17,033 (-26.4%), from €64,501 to €47,468
of which Trade receivables: -€16,024
- Cash -€1,988
down €1,988 (-23.4%), from €8,488 to €6,500
mainly Other debts (-€38,257) and Trade debts (-€8,034)
- Receivables after one year +€1,810
up €1,810 (+4.0%), from €45,240 to €47,049
- Other debts -€38,257
down €38,257 (-43.9%), from €87,185 to €48,929
- Profit (loss) carried forward +€16,682
up €16,682 (+21.3%), from -€78,143 to -€61,461
- Tax, wage and social debts +€11,313
up €11,313 (+66.6%), from €16,982 to €28,295
of which Taxes: +€9,729
- Trade debts -€8,034
down €8,034 (-26.7%), from €30,046 to €22,011
- Taxes +€12,828
up €12,828 (+533.9%), from €2,403 to €15,231
- Gross operating margin -€9,355
down €9,355 (-21.1%), from €44,325 to €34,970
- Other operating charges -€7,725
down €7,725 (-67.9%), from €11,371 to €3,646
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,669 | €105,373 | -€18,296 | -14.8% |
| Fixed assets | 21/28 | €3,866 | €3,619 | -€247 | -6.4% |
| Tangible fixed assets | 22/27 | €3,866 | €3,619 | -€247 | -6.4% |
| Furniture and vehicles | 24 | €3,866 | €3,619 | -€247 | -6.4% |
| Current assets | 29/58 | €119,804 | €101,754 | -€18,050 | -15.1% |
| Amounts receivable after more than one year | 29 | €45,240 | €47,049 | +€1,810 | +4.0% |
| Other amounts receivable | 291 | €45,240 | €47,049 | +€1,810 | +4.0% |
| Amounts receivable within one year | 40/41 | €64,501 | €47,468 | -€17,033 | -26.4% |
| Trade receivables | 40 | €24,509 | €8,485 | -€16,024 | -65.4% |
| Other amounts receivable | 41 | €39,992 | €38,983 | -€1,009 | -2.5% |
| Cash at bank and in hand | 54/58 | €8,488 | €6,500 | -€1,988 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,575 | €737 | -€838 | -53.2% |
| Total equity and liabilities | 10/49 | €123,669 | €105,373 | -€18,296 | -14.8% |
| Equity | 10/15 | -€10,544 | €6,139 | +€16,682 | |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €5,099 | €5,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,876 | €1,876 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,876 | €1,876 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,143 | -€61,461 | +€16,682 | +21.3% |
| Amounts payable | 17/49 | €134,213 | €99,235 | -€34,978 | -26.1% |
| Amounts payable within one year | 42/48 | €134,213 | €99,235 | -€34,978 | -26.1% |
| Trade debts | 44 | €30,046 | €22,011 | -€8,034 | -26.7% |
| Suppliers | 440/4 | €30,046 | €22,011 | -€8,034 | -26.7% |
| Taxes, remuneration and social security | 45 | €16,982 | €28,295 | +€11,313 | +66.6% |
| Taxes | 450/3 | €16,982 | €26,711 | +€9,729 | +57.3% |
| Remuneration and social security | 454/9 | - | €1,584 | +€1,584 | |
| Other amounts payable | 47/48 | €87,185 | €48,929 | -€38,257 | -43.9% |
| Remuneration, social security and pensions | 62 | €97 | €0 | -€97 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €966 | +€331 | +52.2% |
| Other operating charges | 640/8 | €11,371 | €3,646 | -€7,725 | -67.9% |
| Gross operating margin | 9900 | €44,325 | €34,970 | -€9,355 | -21.1% |
| Operating profit (loss) | 9901 | €32,223 | €30,359 | -€1,864 | -5.8% |
| Financial income | 75/76B | €1,752 | €1,810 | +€58 | +3.3% |
| Recurring financial income | 75 | €1,752 | €1,810 | +€58 | +3.3% |
| Financial charges | 65/66B | €255 | €255 | +€1 | +0.3% |
| Recurring financial charges | 65 | €255 | €255 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €33,720 | €31,913 | -€1,807 | -5.4% |
| Income taxes | 67/77 | €2,403 | €15,231 | +€12,828 | +533.9% |
| Profit (loss) for the period | 9904 | €31,318 | €16,682 | -€14,635 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,318 | €16,682 | -€14,635 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.