ATTR: 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.
What changed
ATTR
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €534,138+€631,228
Equity
€4.7m
2024 · €3.5m+€1.2m
Cash
€83,866
2024 · €113,868-€30,002
Balance sheet total
€9.9m
2024 · €8.9m+€973,238
Largest movements
Assets
- Receivables within one year +€952,872
up €952,872 (+872.2%), from €109,250 to €1.1m
of which Other amounts receivable: +€920,435
- Tangible fixed assets +€530,368
up €530,368 (+11.2%), from €4.7m to €5.3m
of which Land and buildings: +€392,350
- Current investments -€480,000
down €480,000 (-57.1%), from €840,000 to €360,000
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+53.9%), from €2.2m to €3.3m
of which Distributable reserves: +€1.2m
- Debts after one year -€113,241
down €113,241 (-2.3%), from €5.0m to €4.9m
Income statement
- Financial income +€814,404
up €814,404 (+402.5%), from €202,322 to €1.0m
- Gross operating margin -€228,253
down €228,253 (-34.8%), from €655,088 to €426,835
- Depreciation +€9,235
up €9,235 (+7.2%), from €127,738 to €136,973
- Taxes +€9,205
up €9,205 (+14.9%), from €61,845 to €71,050
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.
Result 2024
€534,138
Gross operating margin
-€228,253
Depreciation
-€9,235
Other operating charges
-€2,361
Financial income
+€814,404
Financial charges
+€5,088
Taxes
-€9,205
Deferred taxes and other
+€60,790
Result 2025
€1.2m
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.
From operations
+€319,124
Investment
-€187,341
Financing
-€161,785
Cash 2024
€113,868
From operations (derived)
+€319,124
Net result for the year
+€1.2m
Depreciation
+€136,973
Receivables within one year
-€952,872
Provisions
-€1,082
Trade debts
+€11,626
Tax, wage and social debts
-€29,787
Other debts
+€6,766
Accrued charges and deferred income
-€17,866
Investment (derived)
-€187,341
Investment in fixed assets (net)
-€667,341
Current investments
+€480,000
Financing
-€161,785
Debts after one year
-€113,241
Current portion of long-term debt
-€48,544
Cash 2025
€83,866
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,928,621 | €9,901,859 | +€973,238 | +10.9% |
| Fixed assets | 21/28 | €7,865,503 | €8,395,871 | +€530,368 | +6.7% |
| Tangible fixed assets | 22/27 | €4,727,137 | €5,257,505 | +€530,368 | +11.2% |
| Land and buildings | 22 | €4,689,357 | €5,081,707 | +€392,350 | +8.4% |
| Plant, machinery and equipment | 23 | €35,731 | €174,300 | +€138,569 | +387.8% |
| Furniture and vehicles | 24 | €2,049 | €1,498 | -€551 | -26.9% |
| Financial fixed assets | 28 | €3,138,366 | €3,138,366 | = | 0.0% |
| Current assets | 29/58 | €1,063,118 | €1,505,988 | +€442,870 | +41.7% |
| Amounts receivable within one year | 40/41 | €109,250 | €1,062,122 | +€952,872 | +872.2% |
| Trade receivables | 40 | €69,689 | €102,126 | +€32,437 | +46.5% |
| Other amounts receivable | 41 | €39,561 | €959,996 | +€920,435 | +2326.6% |
| Current investments | 50/53 | €840,000 | €360,000 | -€480,000 | -57.1% |
| Cash at bank and in hand | 54/58 | €113,868 | €83,866 | -€30,002 | -26.3% |
| Total equity and liabilities | 10/49 | €8,928,621 | €9,901,859 | +€973,238 | +10.9% |
| Equity | 10/15 | €3,508,031 | €4,673,397 | +€1.2m | +33.2% |
| Contributions | 10/11 | €1,287,000 | €1,287,000 | = | 0.0% |
| Revaluation surpluses | 12 | €45,372 | €45,372 | = | 0.0% |
| Reserves | 13 | €2,161,307 | €3,326,673 | +€1.2m | +53.9% |
| Tax-exempt reserves | 132 | €252,500 | €249,256 | -€3,244 | -1.3% |
| Distributable reserves | 133 | €1,908,807 | €3,077,417 | +€1.2m | +61.2% |
| Profit (loss) carried forward | 14 | €14,352 | €14,352 | = | 0.0% |
| Provisions and deferred taxes | 16 | €84,167 | €83,085 | -€1,082 | -1.3% |
| Deferred taxes | 168 | €84,167 | €83,085 | -€1,082 | -1.3% |
| Amounts payable | 17/49 | €5,336,423 | €5,145,377 | -€191,046 | -3.6% |
| Amounts payable after more than one year | 17 | €4,991,286 | €4,878,045 | -€113,241 | -2.3% |
| Financial debts | 170/4 | €4,991,286 | €4,878,045 | -€113,241 | -2.3% |
| Amounts payable within one year | 42/48 | €314,092 | €254,153 | -€59,939 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €225,875 | €177,331 | -€48,544 | -21.5% |
| Trade debts | 44 | €9,613 | €21,239 | +€11,626 | +120.9% |
| Suppliers | 440/4 | €9,613 | €21,239 | +€11,626 | +120.9% |
| Taxes, remuneration and social security | 45 | €58,702 | €28,915 | -€29,787 | -50.7% |
| Taxes | 450/3 | €49,408 | €19,552 | -€29,856 | -60.4% |
| Remuneration and social security | 454/9 | €9,294 | €9,363 | +€69 | +0.7% |
| Other amounts payable | 47/48 | €19,902 | €26,668 | +€6,766 | +34.0% |
| Accrued charges and deferred income | 492/3 | €31,045 | €13,179 | -€17,866 | -57.5% |
| Non-recurring operating income | 76A | €241,226 | - | -€241,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,738 | €136,973 | +€9,235 | +7.2% |
| Other operating charges | 640/8 | €20,638 | €22,999 | +€2,361 | +11.4% |
| Gross operating margin | 9900 | €655,088 | €426,835 | -€228,253 | -34.8% |
| Operating profit (loss) | 9901 | €506,712 | €266,863 | -€239,849 | -47.3% |
| Financial income | 75/76B | €202,322 | €1,016,726 | +€814,404 | +402.5% |
| Recurring financial income | 75 | €202,322 | €1,016,726 | +€814,404 | +402.5% |
| Financial charges | 65/66B | €53,342 | €48,254 | -€5,088 | -9.5% |
| Recurring financial charges | 65 | €53,342 | €48,254 | -€5,088 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €655,692 | €1,235,335 | +€579,643 | +88.4% |
| Transfer from deferred taxes | 780 | €597 | €1,081 | +€484 | +81.1% |
| Transfer to deferred taxes | 680 | €60,306 | - | -€60,306 | |
| Income taxes | 67/77 | €61,845 | €71,050 | +€9,205 | +14.9% |
| Profit (loss) for the period | 9904 | €534,138 | €1,165,366 | +€631,228 | +118.2% |
| Transfer from tax-exempt reserves | 789 | €1,791 | €3,244 | +€1,453 | +81.1% |
| Transfer to tax-exempt reserves | 689 | €180,919 | - | -€180,919 | |
| Profit (loss) for the period to be appropriated | 9905 | €355,010 | €1,168,610 | +€813,600 | +229.2% |
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.