ATTULI: 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.
What changed
ATTULI
NACE 68.110, Buying and selling of own real estate
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€122,933
2024 · -€9,481-€113,452
Equity
€593,401
2024 · €716,334-€122,933
Cash
€578
2024 · €750-€172
Balance sheet total
€1.2m
2024 · €1.3m-€129,277
Largest movements
Assets
- Financial fixed assets -€109,147
down €109,147 (-33.4%), from €327,147 to €218,000
Equity and liabilities
- Reserves -€122,933
down €122,933 (-31.1%), from €395,040 to €272,107
of which Distributable reserves: -€90,742
- Debts after one year -€39,996
down €39,996 (-21.0%), from €190,061 to €150,065
- Other debts +€23,055
up €23,055 (+7.6%), from €303,600 to €326,654
Income statement
- Gross operating margin -€47,501
down €47,501 (-78.5%), from €60,481 to €12,981
- Other operating charges -€30,724
down €30,724 (-90.2%), from €34,073 to €3,349
- Taxes -€8,991
down €8,991 (-38.0%), from €23,638 to €14,647
- Financial income +€3,046
up €3,046 (+12989.4%), from €23 to €3,069
- Write-downs +€2,019
up €2,019, from €0 to €2,019
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
-€9,481
Gross operating margin
-€47,501
Write-downs
-€2,019
Other operating charges
+€30,724
Other operating items
-€107,000
Financial income
+€3,046
Financial charges
+€307
Taxes
+€8,991
Result 2025
-€122,933
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
-€69,225
Investment
+€109,147
Financing
-€40,094
Cash 2024
€750
From operations (derived)
-€69,225
Net result for the year
-€122,933
Stocks and contracts
+€8,000
Receivables within one year
+€12,112
Deferred charges and accrued income
-€154
Trade debts
-€1,262
Tax, wage and social debts
+€11,957
Other debts
+€23,055
Investment (derived)
+€109,147
Investment in fixed assets (net)
+€109,147
Financing
-€40,094
Debts after one year
-€39,996
Short-term financial debts
-€98
Cash 2025
€578
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,284,113 | €1,154,835 | -€129,277 | -10.1% |
| Fixed assets | 21/28 | €1,056,300 | €947,153 | -€109,147 | -10.3% |
| Tangible fixed assets | 22/27 | €729,153 | €729,153 | = | 0.0% |
| Land and buildings | 22 | €729,153 | €729,153 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €327,147 | €218,000 | -€109,147 | -33.4% |
| Current assets | 29/58 | €227,812 | €207,682 | -€20,130 | -8.8% |
| Stocks and contracts in progress | 3 | €8,000 | €0 | -€8,000 | -100.0% |
| Stocks | 30/36 | €8,000 | €0 | -€8,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €215,376 | €203,264 | -€12,112 | -5.6% |
| Trade receivables | 40 | €25,008 | €13,275 | -€11,733 | -46.9% |
| Other amounts receivable | 41 | €190,368 | €189,989 | -€379 | -0.2% |
| Cash at bank and in hand | 54/58 | €750 | €578 | -€172 | -22.9% |
| Deferred charges and accrued income | 490/1 | €3,686 | €3,840 | +€154 | +4.2% |
| Total equity and liabilities | 10/49 | €1,284,113 | €1,154,835 | -€129,277 | -10.1% |
| Equity | 10/15 | €716,334 | €593,401 | -€122,933 | -17.2% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | €21,294 | €21,294 | = | 0.0% |
| Reserves | 13 | €395,040 | €272,107 | -€122,933 | -31.1% |
| Non-distributable reserves | 130/1 | €55,516 | €55,516 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55,516 | €55,516 | = | 0.0% |
| Tax-exempt reserves | 132 | €155,263 | €123,072 | -€32,191 | -20.7% |
| Distributable reserves | 133 | €184,261 | €93,519 | -€90,742 | -49.2% |
| Amounts payable | 17/49 | €567,779 | €561,434 | -€6,345 | -1.1% |
| Amounts payable after more than one year | 17 | €190,061 | €150,065 | -€39,996 | -21.0% |
| Financial debts | 170/4 | €190,061 | €150,065 | -€39,996 | -21.0% |
| Amounts payable within one year | 42/48 | €377,718 | €411,369 | +€33,651 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €39,996 | €39,996 | = | 0.0% |
| Financial debts | 43 | €15,000 | €14,902 | -€98 | -0.7% |
| Credit institutions | 430/8 | €15,000 | €14,902 | -€98 | -0.7% |
| Trade debts | 44 | €12,480 | €11,217 | -€1,262 | -10.1% |
| Suppliers | 440/4 | €12,480 | €11,217 | -€1,262 | -10.1% |
| Taxes, remuneration and social security | 45 | €6,642 | €18,600 | +€11,957 | +180.0% |
| Taxes | 450/3 | €6,642 | €18,600 | +€11,957 | +180.0% |
| Other amounts payable | 47/48 | €303,600 | €326,654 | +€23,055 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €2,019 | +€2,019 | |
| Other operating charges | 640/8 | €34,073 | €3,349 | -€30,724 | -90.2% |
| Non-recurring operating charges | 66A | - | €107,000 | +€107,000 | |
| Gross operating margin | 9900 | €60,481 | €12,981 | -€47,501 | -78.5% |
| Operating profit (loss) | 9901 | €26,409 | -€99,387 | -€125,796 | |
| Financial income | 75/76B | €23 | €3,069 | +€3,046 | +12989.4% |
| Recurring financial income | 75 | €23 | €3,069 | +€3,046 | +12989.4% |
| Financial charges | 65/66B | €12,275 | €11,969 | -€307 | -2.5% |
| Recurring financial charges | 65 | €12,275 | €11,969 | -€307 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €14,157 | -€108,286 | -€122,443 | |
| Income taxes | 67/77 | €23,638 | €14,647 | -€8,991 | -38.0% |
| Profit (loss) for the period | 9904 | -€9,481 | -€122,933 | -€113,452 | -1196.6% |
| Transfer from tax-exempt reserves | 789 | €32,191 | €32,191 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,710 | -€90,742 | -€113,452 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.