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ATTX: 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

ATTX

BE 0731.795.219
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€82,934
2024 · €132,653-€49,719
Equity
€100
2024 · €132,753-€132,653
Cash
€225,058
2024 · €77,346+€147,712
Balance sheet total
€542,696
2024 · €909,872-€367,176

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€287,498

    down €287,498 (-94.8%), from €303,111 to €15,613

    of which Trade receivables: -€281,922

  • Financial fixed assets -€200,000

    down €200,000 (-100.0%), from €200,000 to €0

  • Cash +€147,712

    up €147,712 (+191.0%), from €77,346 to €225,058

    mainly Receivables within one year (+€287,498) and Investment in fixed assets (net) (+€200,000)

  • Tangible fixed assets -€24,562

    down €24,562 (-7.8%), from €314,769 to €290,207

    of which Land and buildings: -€14,767

Equity and liabilities
  • Other debts -€181,175

    down €181,175 (-45.4%), from €399,090 to €217,915

  • Profit (loss) carried forward -€132,653

    down €132,653 (-100.0%), from €132,653 to €0

  • Debts after one year -€44,596

    down €44,596 (-15.2%), from €292,874 to €248,278

  • Tax, wage and social debts -€12,487

    down €12,487 (-34.8%), from €35,874 to €23,387

    of which Taxes: -€12,487

Income statement
  • Gross operating margin -€74,721

    down €74,721 (-34.6%), from €215,788 to €141,067

  • Financial income +€14,050

    up €14,050 (+365890.9%), from €4 to €14,054

  • Taxes -€13,438

    down €13,438 (-29.0%), from €46,323 to €32,885

  • Write-downs +€11,296

    up €11,296, from -€11,296 to €0

  • Other operating charges -€6,287

    down €6,287 (-55.6%), from €11,311 to €5,024

From the 2024 result to the 2025 result

effect on the 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 €132,653
Gross operating margin -€74,721
Depreciation -€180
Write-downs -€11,296
Other operating charges +€6,287
Financial income +€14,050
Financial charges +€2,702
Taxes +€13,438
Result 2025 €82,934

Cash bridge derived

cash 2024 to 2025

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 +€206,571
Investment +€200,000
Financing -€258,859
Cash 2024 €77,346
Net result for the year +€82,934
Depreciation +€24,562
Receivables within one year +€287,498
Deferred charges and accrued income +€2,828
Trade debts +€312
Tax, wage and social debts -€12,487
Other debts -€181,175
Accrued charges and deferred income +€2,098
Investment in fixed assets (net) +€200,000
Debts after one year -€44,596
Current portion of long-term debt +€1,324
Contributions, distributions and other -€215,587
Cash 2025 €225,058
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €909,872 €542,696 -€367,176 -40.4%
Fixed assets 21/28 €514,769 €290,207 -€224,562 -43.6%
Tangible fixed assets 22/27 €314,769 €290,207 -€24,562 -7.8%
Land and buildings 22 €284,398 €269,631 -€14,767 -5.2%
Furniture and vehicles 24 €30,371 €20,576 -€9,795 -32.2%
Assets under construction and advance payments 27 €0 - =
Financial fixed assets 28 €200,000 €0 -€200,000 -100.0%
Current assets 29/58 €395,103 €252,489 -€142,614 -36.1%
Amounts receivable within one year 40/41 €303,111 €15,613 -€287,498 -94.8%
Trade receivables 40 €284,962 €3,040 -€281,922 -98.9%
Other amounts receivable 41 €18,149 €12,573 -€5,576 -30.7%
Cash at bank and in hand 54/58 €77,346 €225,058 +€147,712 +191.0%
Deferred charges and accrued income 490/1 €14,646 €11,818 -€2,828 -19.3%
Total equity and liabilities 10/49 €909,872 €542,696 -€367,176 -40.4%
Equity 10/15 €132,753 €100 -€132,653 -99.9%
Contributions 10/11 €100 €100 = 0.0%
Profit (loss) carried forward 14 €132,653 €0 -€132,653 -100.0%
Amounts payable 17/49 €777,119 €542,596 -€234,523 -30.2%
Amounts payable after more than one year 17 €292,874 €248,278 -€44,596 -15.2%
Financial debts 170/4 €292,874 €248,278 -€44,596 -15.2%
Amounts payable within one year 42/48 €484,245 €292,219 -€192,026 -39.7%
Current portion of amounts payable after more than one year 42 €44,579 €45,903 +€1,324 +3.0%
Trade debts 44 €4,702 €5,014 +€312 +6.6%
Suppliers 440/4 €4,702 €5,014 +€312 +6.6%
Taxes, remuneration and social security 45 €35,874 €23,387 -€12,487 -34.8%
Taxes 450/3 €35,874 €23,387 -€12,487 -34.8%
Remuneration and social security 454/9 €0 - =
Other amounts payable 47/48 €399,090 €217,915 -€181,175 -45.4%
Accrued charges and deferred income 492/3 €0 €2,098 +€2,098
Non-recurring operating income 76A €0 - =
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €24,382 €24,562 +€180 +0.7%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 -€11,296 €0 +€11,296
Other operating charges 640/8 €11,311 €5,024 -€6,287 -55.6%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €215,788 €141,067 -€74,721 -34.6%
Operating profit (loss) 9901 €191,391 €111,481 -€79,909 -41.8%
Financial income 75/76B €4 €14,054 +€14,050 +365890.9%
Recurring financial income 75 €4 €14,054 +€14,050 +365890.9%
Financial charges 65/66B €12,418 €9,717 -€2,702 -21.8%
Recurring financial charges 65 €12,418 €9,717 -€2,702 -21.8%
Profit (loss) for the period before taxes 9903 €178,976 €115,819 -€63,158 -35.3%
Income taxes 67/77 €46,323 €32,885 -€13,438 -29.0%
Profit (loss) for the period 9904 €132,653 €82,934 -€49,719 -37.5%
Profit (loss) for the period to be appropriated 9905 €132,653 €82,934 -€49,719 -37.5%

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 29 September 2026 via checked.be.