ATTOS: 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.
ATTOS
Largest movements
- Deferred charges and accrued income -€5,347
no longer reported in 2025 (was €5,347)
- Receivables within one year +€5,307
up €5,307 (+4.5%), from €116,972 to €122,279
- Cash -€2,154
down €2,154 (-37.0%), from €5,819 to €3,666
mainly Tax, wage and social debts (-€14,798) and Receivables within one year (-€5,307)
- Tax, wage and social debts -€14,798
down €14,798 (-34.0%), from €43,525 to €28,727
of which Taxes: -€13,969
- Profit (loss) carried forward +€11,075
new in 2025: €11,075
- Other debts +€6,559
up €6,559 (+15.8%), from €41,638 to €48,197
- Accrued charges and deferred income -€2,279
no longer reported in 2025 (was €2,279)
- Trade debts -€1,581
down €1,581 (-7.2%), from €22,096 to €20,515
- Gross operating margin -€57,727
down €57,727 (-74.8%), from €77,187 to €19,460
- Taxes -€23,441
no longer reported in 2025 (was €23,441)
- Other operating charges -€1,308
down €1,308 (-46.8%), from €2,796 to €1,487
- Depreciation +€1,037
up €1,037 (+789.2%), from €131 to €1,168
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 | €128,137 | €127,113 | -€1,024 | -0.8% |
| Fixed assets | 21/28 | - | €1,168 | +€1,168 | |
| Tangible fixed assets | 22/27 | - | €1,168 | +€1,168 | |
| Furniture and vehicles | 24 | - | €1,168 | +€1,168 | |
| Current assets | 29/58 | €128,137 | €125,945 | -€2,193 | -1.7% |
| Amounts receivable within one year | 40/41 | €116,972 | €122,279 | +€5,307 | +4.5% |
| Trade receivables | 40 | €116,972 | €122,279 | +€5,307 | +4.5% |
| Cash at bank and in hand | 54/58 | €5,819 | €3,666 | -€2,154 | -37.0% |
| Deferred charges and accrued income | 490/1 | €5,347 | - | -€5,347 | |
| Total equity and liabilities | 10/49 | €128,137 | €127,113 | -€1,024 | -0.8% |
| Equity | 10/15 | €18,600 | €29,675 | +€11,075 | +59.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | - | €11,075 | +€11,075 | |
| Amounts payable | 17/49 | €109,537 | €97,438 | -€12,099 | -11.0% |
| Amounts payable within one year | 42/48 | €107,258 | €97,438 | -€9,820 | -9.2% |
| Trade debts | 44 | €22,096 | €20,515 | -€1,581 | -7.2% |
| Suppliers | 440/4 | €22,096 | €20,515 | -€1,581 | -7.2% |
| Taxes, remuneration and social security | 45 | €43,525 | €28,727 | -€14,798 | -34.0% |
| Taxes | 450/3 | €42,696 | €28,727 | -€13,969 | -32.7% |
| Remuneration and social security | 454/9 | €829 | - | -€829 | |
| Other amounts payable | 47/48 | €41,638 | €48,197 | +€6,559 | +15.8% |
| Accrued charges and deferred income | 492/3 | €2,279 | - | -€2,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €1,168 | +€1,037 | +789.2% |
| Other operating charges | 640/8 | €2,796 | €1,487 | -€1,308 | -46.8% |
| Non-recurring operating charges | 66A | €3,975 | - | -€3,975 | |
| Gross operating margin | 9900 | €77,187 | €19,460 | -€57,727 | -74.8% |
| Operating profit (loss) | 9901 | €70,286 | €16,805 | -€53,481 | -76.1% |
| Financial income | 75/76B | €277 | - | -€277 | |
| Recurring financial income | 75 | €277 | - | -€277 | |
| Financial charges | 65/66B | €5,484 | €5,730 | +€246 | +4.5% |
| Recurring financial charges | 65 | €5,484 | €5,730 | +€246 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €65,079 | €11,075 | -€54,004 | -83.0% |
| Income taxes | 67/77 | €23,441 | - | -€23,441 | |
| Profit (loss) for the period | 9904 | €41,638 | €11,075 | -€30,563 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,638 | €11,075 | -€30,563 | -73.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.