ATUCO: 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.
ATUCO
Largest movements
- Receivables within one year -€50,337
down €50,337 (-92.1%), from €54,685 to €4,347
of which Trade receivables: -€42,713
- Tangible fixed assets -€7,405
down €7,405 (-28.2%), from €26,298 to €18,893
of which Furniture and vehicles: -€7,811
- Cash +€4,611
up €4,611 (+79.2%), from €5,826 to €10,437
mainly Receivables within one year (+€50,337) and Depreciation (+€8,709)
- Deferred charges and accrued income -€3,180
down €3,180 (-78.5%), from €4,050 to €871
- Reserves -€33,730
down €33,730 (-100.0%), from €33,730 to €0
- Profit (loss) carried forward -€15,484
down €15,484, from €0 to -€15,484
- Debts after one year -€8,000
down €8,000 (-33.3%), from €24,000 to €16,000
- Trade debts +€3,973
up €3,973 (+233.2%), from €1,703 to €5,676
- Tax, wage and social debts -€2,020
down €2,020 (-14.7%), from €13,729 to €11,709
of which Taxes: -€4,460
- Gross operating margin -€69,834
down €69,834, from €31,608 to -€38,226
- Taxes -€5,507
down €5,507 (-97.7%), from €5,639 to €132
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 | €90,859 | €34,548 | -€56,310 | -62.0% |
| Fixed assets | 21/28 | €26,298 | €18,893 | -€7,405 | -28.2% |
| Tangible fixed assets | 22/27 | €26,298 | €18,893 | -€7,405 | -28.2% |
| Plant, machinery and equipment | 23 | €1,475 | €1,881 | +€406 | +27.5% |
| Furniture and vehicles | 24 | €24,823 | €17,012 | -€7,811 | -31.5% |
| Current assets | 29/58 | €64,561 | €15,655 | -€48,906 | -75.8% |
| Amounts receivable within one year | 40/41 | €54,685 | €4,347 | -€50,337 | -92.1% |
| Trade receivables | 40 | €44,528 | €1,815 | -€42,713 | -95.9% |
| Other amounts receivable | 41 | €10,157 | €2,532 | -€7,624 | -75.1% |
| Cash at bank and in hand | 54/58 | €5,826 | €10,437 | +€4,611 | +79.2% |
| Deferred charges and accrued income | 490/1 | €4,050 | €871 | -€3,180 | -78.5% |
| Total equity and liabilities | 10/49 | €90,859 | €34,548 | -€56,310 | -62.0% |
| Equity | 10/15 | €41,730 | -€7,484 | -€49,214 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €33,730 | €0 | -€33,730 | -100.0% |
| Distributable reserves | 133 | €33,730 | €0 | -€33,730 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€15,484 | -€15,484 | |
| Amounts payable | 17/49 | €49,128 | €42,032 | -€7,096 | -14.4% |
| Amounts payable after more than one year | 17 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Financial debts | 170/4 | €24,000 | €16,000 | -€8,000 | -33.3% |
| Amounts payable within one year | 42/48 | €24,265 | €25,385 | +€1,120 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Trade debts | 44 | €1,703 | €5,676 | +€3,973 | +233.2% |
| Suppliers | 440/4 | €1,703 | €5,676 | +€3,973 | +233.2% |
| Taxes, remuneration and social security | 45 | €13,729 | €11,709 | -€2,020 | -14.7% |
| Taxes | 450/3 | €13,729 | €9,269 | -€4,460 | -32.5% |
| Remuneration and social security | 454/9 | - | €2,440 | +€2,440 | |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100.0% |
| Accrued charges and deferred income | 492/3 | €863 | €647 | -€216 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,333 | €8,709 | +€375 | +4.5% |
| Other operating charges | 640/8 | €1,296 | €1,321 | +€24 | +1.9% |
| Gross operating margin | 9900 | €31,608 | -€38,226 | -€69,834 | |
| Operating profit (loss) | 9901 | €21,978 | -€48,256 | -€70,234 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +8655.6% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +8655.6% |
| Financial charges | 65/66B | €1,145 | €835 | -€310 | -27.1% |
| Recurring financial charges | 65 | €1,145 | €835 | -€310 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €20,833 | -€49,082 | -€69,916 | |
| Income taxes | 67/77 | €5,639 | €132 | -€5,507 | -97.7% |
| Profit (loss) for the period | 9904 | €15,194 | -€49,214 | -€64,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,194 | -€49,214 | -€64,409 |
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 4 October 2026 via checked.be.