ATUATUCA: 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.
ATUATUCA
Largest movements
- Current investments +€165,939
up €165,939 (+137.7%), from €120,550 to €286,489
- Cash -€43,831
down €43,831 (-32.1%), from €136,469 to €92,638
mainly Current investments (-€165,939) and Contributions, distributions and other (-€61,893)
- Tangible fixed assets -€23,015
down €23,015 (-6.1%), from €374,355 to €351,341
- Reserves +€83,322
up €83,322 (+14.5%), from €573,193 to €656,514
- Trade debts +€11,951
up €11,951 (+32.3%), from €36,946 to €48,896
- Gross operating margin +€38,277
up €38,277 (+12.7%), from €302,078 to €340,356
- Taxes +€7,180
up €7,180 (+14.2%), from €50,447 to €57,627
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 | €640,843 | €743,271 | +€102,428 | +16.0% |
| Fixed assets | 21/28 | €374,743 | €351,753 | -€22,991 | -6.1% |
| Tangible fixed assets | 22/27 | €374,355 | €351,341 | -€23,015 | -6.1% |
| Land and buildings | 22 | €265,534 | €264,305 | -€1,230 | -0.5% |
| Plant, machinery and equipment | 23 | €44,866 | €34,094 | -€10,772 | -24.0% |
| Furniture and vehicles | 24 | €55,205 | €44,192 | -€11,013 | -19.9% |
| Other tangible fixed assets | 26 | €8,750 | €8,750 | = | 0.0% |
| Financial fixed assets | 28 | €388 | €412 | +€24 | +6.2% |
| Current assets | 29/58 | €266,100 | €391,518 | +€125,419 | +47.1% |
| Amounts receivable within one year | 40/41 | €4,805 | €5,030 | +€225 | +4.7% |
| Trade receivables | 40 | - | €5,024 | +€5,024 | |
| Other amounts receivable | 41 | €4,805 | €6 | -€4,799 | -99.9% |
| Current investments | 50/53 | €120,550 | €286,489 | +€165,939 | +137.7% |
| Cash at bank and in hand | 54/58 | €136,469 | €92,638 | -€43,831 | -32.1% |
| Deferred charges and accrued income | 490/1 | €4,275 | €7,361 | +€3,086 | +72.2% |
| Total equity and liabilities | 10/49 | €640,843 | €743,271 | +€102,428 | +16.0% |
| Equity | 10/15 | €591,793 | €675,114 | +€83,322 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €573,193 | €656,514 | +€83,322 | +14.5% |
| Distributable reserves | 133 | €573,193 | €656,514 | +€83,322 | +14.5% |
| Amounts payable | 17/49 | €49,050 | €68,157 | +€19,106 | +39.0% |
| Amounts payable within one year | 42/48 | €49,050 | €68,157 | +€19,106 | +39.0% |
| Trade debts | 44 | €36,946 | €48,896 | +€11,951 | +32.3% |
| Suppliers | 440/4 | €36,946 | €48,896 | +€11,951 | +32.3% |
| Taxes, remuneration and social security | 45 | €12,105 | €18,126 | +€6,022 | +49.7% |
| Taxes | 450/3 | - | €1,415 | +€1,415 | |
| Remuneration and social security | 454/9 | €12,105 | €16,711 | +€4,606 | +38.1% |
| Other amounts payable | 47/48 | - | €1,134 | +€1,134 | |
| Non-recurring operating income | 76A | - | €11,982 | +€11,982 | |
| Remuneration, social security and pensions | 62 | €72,684 | €75,049 | +€2,364 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,708 | €60,630 | +€1,922 | +3.3% |
| Other operating charges | 640/8 | €1,248 | €1,287 | +€39 | +3.1% |
| Gross operating margin | 9900 | €302,078 | €340,356 | +€38,277 | +12.7% |
| Operating profit (loss) | 9901 | €169,438 | €203,391 | +€33,952 | +20.0% |
| Financial income | 75/76B | €1,559 | €706 | -€853 | -54.7% |
| Recurring financial income | 75 | €1,559 | €706 | -€853 | -54.7% |
| Financial charges | 65/66B | €1,083 | €1,256 | +€173 | +15.9% |
| Recurring financial charges | 65 | €1,083 | €1,256 | +€173 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €169,914 | €202,841 | +€32,927 | +19.4% |
| Income taxes | 67/77 | €50,447 | €57,627 | +€7,180 | +14.2% |
| Profit (loss) for the period | 9904 | €119,468 | €145,214 | +€25,746 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €119,468 | €145,214 | +€25,746 | +21.6% |
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.