ATTIVA: what changed
Two fiscal 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.
ATTIVA
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€189,447
up €189,447 (+157.4%), from €120,363 to €309,810
mainly Current investments (+€200,000) and Depreciation (+€44,863)
- Tangible fixed assets -€44,863
down €44,863 (-2.8%), from €1.6m to €1.5m
of which Land and buildings: -€39,863
- Debts after one year -€49,620
down €49,620 (-3.2%), from €1.6m to €1.5m
- Gross operating margin -€28,711
down €28,711 (-35.2%), from €81,564 to €52,853
- Taxes -€6,526
no longer reported in 2025 (was €6,526)
- Financial income -€1,758
down €1,758 (-33.0%), from €5,329 to €3,570
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.
Cash bridge derived
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 | €1,906,527 | €1,854,550 | -€51,977 | -2.7% |
| Fixed assets | 21/28 | €1,584,130 | €1,539,268 | -€44,863 | -2.8% |
| Tangible fixed assets | 22/27 | €1,584,130 | €1,539,268 | -€44,863 | -2.8% |
| Land and buildings | 22 | €1,575,068 | €1,535,205 | -€39,863 | -2.5% |
| Furniture and vehicles | 24 | €9,062 | €4,062 | -€5,000 | -55.2% |
| Current assets | 29/58 | €322,397 | €315,282 | -€7,115 | -2.2% |
| Amounts receivable within one year | 40/41 | - | €2,554 | +€2,554 | |
| Trade receivables | 40 | - | €1,191 | +€1,191 | |
| Other amounts receivable | 41 | - | €1,363 | +€1,363 | |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €120,363 | €309,810 | +€189,447 | +157.4% |
| Deferred charges and accrued income | 490/1 | €2,034 | €2,919 | +€884 | +43.5% |
| Total equity and liabilities | 10/49 | €1,906,527 | €1,854,550 | -€51,977 | -2.7% |
| Equity | 10/15 | €111,826 | €107,143 | -€4,683 | -4.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,826 | €52,143 | -€4,683 | -8.2% |
| Amounts payable | 17/49 | €1,794,701 | €1,747,407 | -€47,294 | -2.6% |
| Amounts payable after more than one year | 17 | €1,574,054 | €1,524,435 | -€49,620 | -3.2% |
| Financial debts | 170/4 | €1,574,054 | €1,524,435 | -€49,620 | -3.2% |
| Amounts payable within one year | 42/48 | €218,317 | €212,695 | -€5,623 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €737 | €723 | -€14 | -1.9% |
| Suppliers | 440/4 | €737 | €723 | -€14 | -1.9% |
| Taxes, remuneration and social security | 45 | €4,673 | - | -€4,673 | |
| Taxes | 450/3 | €4,673 | - | -€4,673 | |
| Other amounts payable | 47/48 | €162,908 | €161,972 | -€936 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,329 | €10,277 | +€7,949 | +341.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,863 | €44,863 | = | 0.0% |
| Other operating charges | 640/8 | €4,946 | €4,331 | -€615 | -12.4% |
| Gross operating margin | 9900 | €81,564 | €52,853 | -€28,711 | -35.2% |
| Operating profit (loss) | 9901 | €31,755 | €3,660 | -€28,096 | -88.5% |
| Financial income | 75/76B | €5,329 | €3,570 | -€1,758 | -33.0% |
| Recurring financial income | 75 | €5,329 | €3,570 | -€1,758 | -33.0% |
| Financial charges | 65/66B | €12,163 | €11,914 | -€250 | -2.1% |
| Recurring financial charges | 65 | €12,163 | €11,914 | -€250 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €24,921 | -€4,683 | -€29,604 | |
| Income taxes | 67/77 | €6,526 | - | -€6,526 | |
| Profit (loss) for the period | 9904 | €18,395 | -€4,683 | -€23,079 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,395 | -€4,683 | -€23,079 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.