ATUIN: 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.
ATUIN
Largest movements
- Intangible fixed assets -€7,806
down €7,806 (-41.2%), from €18,939 to €11,134
- Tangible fixed assets -€4,236
down €4,236 (-100.0%), from €4,236 to €0
- Receivables within one year +€1,609
up €1,609 (+106.4%), from €1,512 to €3,121
of which Trade receivables: +€1,609
- Cash +€1,243
up €1,243 (+2.9%), from €43,577 to €44,821
mainly Depreciation (+€12,309) and Net result for the year (+€5,633)
- Trade debts -€16,091
down €16,091 (-82.2%), from €19,570 to €3,479
- Profit (loss) carried forward +€5,633
up €5,633 (+6.1%), from -€91,667 to -€86,033
- Other debts +€2,249
up €2,249 (+7.3%), from €30,848 to €33,097
- Tax, wage and social debts -€980
down €980 (-49.8%), from €1,967 to €986
of which Taxes: -€1,433
- Depreciation -€14,308
down €14,308 (-53.8%), from €26,616 to €12,309
- Gross operating margin -€10,572
down €10,572 (-30.4%), from €34,768 to €24,196
- Financial income -€7,329
down €7,329 (-99.9%), from €7,335 to €6
- Other operating charges -€4,085
down €4,085 (-81.0%), from €5,040 to €955
- Financial charges -€2,336
down €2,336 (-31.1%), from €7,510 to €5,173
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 | €68,265 | €59,076 | -€9,189 | -13.5% |
| Fixed assets | 21/28 | €23,175 | €11,134 | -€12,041 | -52.0% |
| Intangible fixed assets | 21 | €18,939 | €11,134 | -€7,806 | -41.2% |
| Tangible fixed assets | 22/27 | €4,236 | €0 | -€4,236 | -100.0% |
| Furniture and vehicles | 24 | €4,236 | €0 | -€4,236 | -100.0% |
| Current assets | 29/58 | €45,090 | €47,942 | +€2,852 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,512 | €3,121 | +€1,609 | +106.4% |
| Trade receivables | 40 | - | €1,609 | +€1,609 | |
| Other amounts receivable | 41 | €1,512 | €1,512 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,577 | €44,821 | +€1,243 | +2.9% |
| Total equity and liabilities | 10/49 | €68,265 | €59,076 | -€9,189 | -13.5% |
| Equity | 10/15 | €15,880 | €21,514 | +€5,633 | +35.5% |
| Contributions | 10/11 | €107,547 | €107,547 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,667 | -€86,033 | +€5,633 | +6.1% |
| Amounts payable | 17/49 | €52,385 | €37,562 | -€14,823 | -28.3% |
| Amounts payable within one year | 42/48 | €52,385 | €37,562 | -€14,823 | -28.3% |
| Trade debts | 44 | €19,570 | €3,479 | -€16,091 | -82.2% |
| Suppliers | 440/4 | €19,570 | €3,479 | -€16,091 | -82.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,967 | €986 | -€980 | -49.8% |
| Taxes | 450/3 | €1,727 | €295 | -€1,433 | -82.9% |
| Remuneration and social security | 454/9 | €239 | €692 | +€452 | +189.0% |
| Other amounts payable | 47/48 | €30,848 | €33,097 | +€2,249 | +7.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,616 | €12,309 | -€14,308 | -53.8% |
| Other operating charges | 640/8 | €5,040 | €955 | -€4,085 | -81.0% |
| Gross operating margin | 9900 | €34,768 | €24,196 | -€10,572 | -30.4% |
| Operating profit (loss) | 9901 | €3,111 | €10,932 | +€7,821 | +251.4% |
| Financial income | 75/76B | €7,335 | €6 | -€7,329 | -99.9% |
| Recurring financial income | 75 | €7,335 | €6 | -€7,329 | -99.9% |
| Financial charges | 65/66B | €7,510 | €5,173 | -€2,336 | -31.1% |
| Recurring financial charges | 65 | €7,510 | €5,173 | -€2,336 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €2,937 | €5,765 | +€2,828 | +96.3% |
| Income taxes | 67/77 | €1,177 | €132 | -€1,045 | -88.8% |
| Profit (loss) for the period | 9904 | €1,760 | €5,633 | +€3,874 | +220.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,760 | €5,633 | +€3,874 | +220.1% |
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 30 September 2026 via checked.be.