ATTOU: 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.
ATTOU
Largest movements
- Tangible fixed assets -€75,535
down €75,535 (-4.0%), from €1.9m to €1.8m
of which Land and buildings: -€89,343
- Debts after one year -€111,605
down €111,605 (-7.0%), from €1.6m to €1.5m
of which Financial debts: -€111,605
- Profit (loss) carried forward +€50,950
up €50,950 (+12.2%), from €418,838 to €469,788
- Depreciation -€23,888
down €23,888 (-18.9%), from €126,572 to €102,684
- Gross operating margin +€13,256
up €13,256 (+5.5%), from €239,595 to €252,851
- Other operating charges +€8,452
up €8,452 (+36.8%), from €22,945 to €31,397
- Taxes -€4,841
down €4,841 (-30.4%), from €15,943 to €11,103
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 | €2,207,843 | €2,158,502 | -€49,341 | -2.2% |
| Fixed assets | 21/28 | €1,873,464 | €1,797,929 | -€75,535 | -4.0% |
| Tangible fixed assets | 22/27 | €1,873,464 | €1,797,929 | -€75,535 | -4.0% |
| Land and buildings | 22 | €1,789,065 | €1,699,722 | -€89,343 | -5.0% |
| Plant, machinery and equipment | 23 | €88 | €1,804 | +€1,715 | +1939.3% |
| Furniture and vehicles | 24 | €84,311 | €96,404 | +€12,093 | +14.3% |
| Current assets | 29/58 | €334,379 | €360,573 | +€26,194 | +7.8% |
| Amounts receivable within one year | 40/41 | €302,340 | €320,817 | +€18,477 | +6.1% |
| Other amounts receivable | 41 | €302,340 | €320,817 | +€18,477 | +6.1% |
| Current investments | 50/53 | €1,330 | €1,330 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,501 | €31,133 | +€8,632 | +38.4% |
| Deferred charges and accrued income | 490/1 | €8,209 | €7,294 | -€915 | -11.1% |
| Total equity and liabilities | 10/49 | €2,207,843 | €2,158,502 | -€49,341 | -2.2% |
| Equity | 10/15 | €451,848 | €502,798 | +€50,950 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €12,400 | -€6,200 | -33.3% |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418,838 | €469,788 | +€50,950 | +12.2% |
| Amounts payable | 17/49 | €1,755,995 | €1,655,704 | -€100,291 | -5.7% |
| Amounts payable after more than one year | 17 | €1,605,563 | €1,493,957 | -€111,605 | -7.0% |
| Financial debts | 170/4 | €1,593,013 | €1,481,407 | -€111,605 | -7.0% |
| Other amounts payable | 178/9 | €12,550 | €12,550 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,237 | €149,064 | +€12,827 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €133,592 | €134,769 | +€1,177 | +0.9% |
| Trade debts | 44 | €2,645 | €14,295 | +€11,650 | +440.5% |
| Suppliers | 440/4 | €2,645 | €14,295 | +€11,650 | +440.5% |
| Accrued charges and deferred income | 492/3 | €14,195 | €12,682 | -€1,513 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,572 | €102,684 | -€23,888 | -18.9% |
| Other operating charges | 640/8 | €22,945 | €31,397 | +€8,452 | +36.8% |
| Non-recurring operating charges | 66A | - | €7,811 | +€7,811 | |
| Gross operating margin | 9900 | €239,595 | €252,851 | +€13,256 | +5.5% |
| Operating profit (loss) | 9901 | €90,077 | €110,959 | +€20,882 | +23.2% |
| Financial income | 75/76B | €263 | €909 | +€646 | +245.3% |
| Recurring financial income | 75 | €263 | €909 | +€646 | +245.3% |
| Financial charges | 65/66B | €50,788 | €49,815 | -€973 | -1.9% |
| Recurring financial charges | 65 | €50,788 | €49,815 | -€973 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €39,553 | €62,053 | +€22,500 | +56.9% |
| Income taxes | 67/77 | €15,943 | €11,103 | -€4,841 | -30.4% |
| Profit (loss) for the period | 9904 | €23,610 | €50,950 | +€27,341 | +115.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,610 | €50,950 | +€27,341 | +115.8% |
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 30 September 2026 via checked.be.