AttOra: 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.
AttOra
Largest movements
- Cash -€17,453
down €17,453 (-65.2%), from €26,769 to €9,316
mainly Other debts (-€33,413) and Investment in fixed assets (net) (-€6,698)
- Other debts -€33,413
down €33,413 (-57.8%), from €57,842 to €24,429
- Reserves +€10,563
up €10,563 (+9.7%), from €109,410 to €119,974
of which Distributable reserves: +€10,563
- Tax, wage and social debts +€5,163
up €5,163 (+90.9%), from €5,682 to €10,844
of which Taxes: +€5,146
- Gross operating margin +€6,533
up €6,533 (+25.3%), from €25,785 to €32,319
- Taxes +€2,524
up €2,524 (+59.0%), from €4,278 to €6,802
- Financial charges +€853
up €853 (+15.3%), from €5,573 to €6,427
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 | €230,178 | €211,036 | -€19,141 | -8.3% |
| Fixed assets | 21/28 | €134,317 | €133,350 | -€966 | -0.7% |
| Tangible fixed assets | 22/27 | €14,317 | €13,350 | -€966 | -6.8% |
| Plant, machinery and equipment | 23 | €715 | €503 | -€212 | -29.7% |
| Furniture and vehicles | 24 | €11,548 | €4,832 | -€6,716 | -58.2% |
| Other tangible fixed assets | 26 | €2,054 | €8,016 | +€5,962 | +290% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €95,861 | €77,686 | -€18,175 | -19.0% |
| Amounts receivable within one year | 40/41 | €69,092 | €68,370 | -€722 | -1.0% |
| Trade receivables | 40 | €67,760 | €67,760 | = | 0.0% |
| Other amounts receivable | 41 | €1,332 | €610 | -€722 | -54.2% |
| Cash at bank and in hand | 54/58 | €26,769 | €9,316 | -€17,453 | -65.2% |
| Total equity and liabilities | 10/49 | €230,178 | €211,036 | -€19,141 | -8.3% |
| Equity | 10/15 | €128,010 | €138,574 | +€10,563 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,410 | €119,974 | +€10,563 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,550 | €118,114 | +€10,563 | +9.8% |
| Amounts payable | 17/49 | €102,167 | €72,463 | -€29,705 | -29.1% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,167 | €37,463 | -€29,705 | -44.2% |
| Trade debts | 44 | €3,644 | €2,190 | -€1,454 | -39.9% |
| Suppliers | 440/4 | €3,644 | €2,190 | -€1,454 | -39.9% |
| Taxes, remuneration and social security | 45 | €5,682 | €10,844 | +€5,163 | +90.9% |
| Taxes | 450/3 | €3,051 | €8,196 | +€5,146 | +169% |
| Remuneration and social security | 454/9 | €2,631 | €2,648 | +€17 | +0.7% |
| Other amounts payable | 47/48 | €57,842 | €24,429 | -€33,413 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,448 | €7,664 | +€217 | +2.9% |
| Other operating charges | 640/8 | €768 | €869 | +€101 | +13.2% |
| Gross operating margin | 9900 | €25,785 | €32,319 | +€6,533 | +25.3% |
| Operating profit (loss) | 9901 | €17,570 | €23,785 | +€6,215 | +35.4% |
| Financial income | 75/76B | €52 | €7 | -€45 | -86.3% |
| Recurring financial income | 75 | €52 | €7 | -€45 | -86.3% |
| Financial charges | 65/66B | €5,573 | €6,427 | +€853 | +15.3% |
| Recurring financial charges | 65 | €5,573 | €6,427 | +€853 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €12,048 | €17,365 | +€5,317 | +44.1% |
| Income taxes | 67/77 | €4,278 | €6,802 | +€2,524 | +59.0% |
| Profit (loss) for the period | 9904 | €7,770 | €10,563 | +€2,793 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,770 | €10,563 | +€2,793 | +36.0% |
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 24 October 2026 via checked.be.