ATTIUM: 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.
ATTIUM
Largest movements
- Receivables after one year +€140,000
up €140,000 (+275%), from €50,950 to €190,950
- Cash -€101,024
down €101,024 (-67.9%), from €148,749 to €47,725
mainly Receivables after one year (-€140,000) and Contributions, distributions and other (-€130,000)
- Tangible fixed assets +€25,665
up €25,665 (+227%), from €11,314 to €36,980
of which Other tangible fixed assets: +€15,060
- Receivables within one year -€12,577
down €12,577 (-23.2%), from €54,101 to €41,524
of which Other amounts receivable: -€25,850
- Other debts +€56,926
up €56,926 (+75.8%), from €75,068 to €131,994
- Tax, wage and social debts -€8,880
down €8,880 (-23.5%), from €37,849 to €28,969
- Gross operating margin +€39,148
up €39,148 (+28.4%), from €137,707 to €176,855
- Other operating charges -€31,053
down €31,053 (-95.5%), from €32,506 to €1,453
- Taxes +€15,720
up €15,720 (+64.6%), from €24,331 to €40,051
- Depreciation +€2,565
up €2,565 (+88.3%), from €2,904 to €5,469
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 | €269,728 | €321,953 | +€52,225 | +19.4% |
| Fixed assets | 21/28 | €14,404 | €40,070 | +€25,665 | +178% |
| Tangible fixed assets | 22/27 | €11,314 | €36,980 | +€25,665 | +227% |
| Furniture and vehicles | 24 | €1,783 | €12,388 | +€10,605 | +595% |
| Other tangible fixed assets | 26 | €9,531 | €24,592 | +€15,060 | +158% |
| Financial fixed assets | 28 | €3,090 | €3,090 | = | 0.0% |
| Current assets | 29/58 | €255,324 | €281,883 | +€26,559 | +10.4% |
| Amounts receivable after more than one year | 29 | €50,950 | €190,950 | +€140,000 | +275% |
| Other amounts receivable | 291 | €50,950 | €190,950 | +€140,000 | +275% |
| Amounts receivable within one year | 40/41 | €54,101 | €41,524 | -€12,577 | -23.2% |
| Trade receivables | 40 | €28,204 | €41,478 | +€13,273 | +47.1% |
| Other amounts receivable | 41 | €25,896 | €47 | -€25,850 | -99.8% |
| Cash at bank and in hand | 54/58 | €148,749 | €47,725 | -€101,024 | -67.9% |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,683 | +€160 | +10.5% |
| Total equity and liabilities | 10/49 | €269,728 | €321,953 | +€52,225 | +19.4% |
| Equity | 10/15 | €136,845 | €138,237 | +€1,392 | +1.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,945 | €117,337 | +€1,392 | +1.2% |
| Amounts payable | 17/49 | €132,883 | €183,716 | +€50,832 | +38.3% |
| Amounts payable within one year | 42/48 | €132,883 | €183,716 | +€50,832 | +38.3% |
| Trade debts | 44 | €19,966 | €22,753 | +€2,787 | +14.0% |
| Suppliers | 440/4 | €19,966 | €22,753 | +€2,787 | +14.0% |
| Taxes, remuneration and social security | 45 | €37,849 | €28,969 | -€8,880 | -23.5% |
| Taxes | 450/3 | €37,849 | €28,969 | -€8,880 | -23.5% |
| Other amounts payable | 47/48 | €75,068 | €131,994 | +€56,926 | +75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,904 | €5,469 | +€2,565 | +88.3% |
| Other operating charges | 640/8 | €32,506 | €1,453 | -€31,053 | -95.5% |
| Gross operating margin | 9900 | €137,707 | €176,855 | +€39,148 | +28.4% |
| Operating profit (loss) | 9901 | €102,297 | €169,933 | +€67,636 | +66.1% |
| Financial income | 75/76B | €972 | €1,743 | +€771 | +79.3% |
| Recurring financial income | 75 | €972 | €1,743 | +€771 | +79.3% |
| Financial charges | 65/66B | €617 | €232 | -€385 | -62.4% |
| Recurring financial charges | 65 | €617 | €232 | -€385 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €102,651 | €171,443 | +€68,792 | +67.0% |
| Income taxes | 67/77 | €24,331 | €40,051 | +€15,720 | +64.6% |
| Profit (loss) for the period | 9904 | €78,321 | €131,392 | +€53,072 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,321 | €131,392 | +€53,072 | +67.8% |
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 17 October 2026 via checked.be.