ATVENTURES: 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.
ATVENTURES
Largest movements
- Receivables within one year +€62,312
up €62,312 (+143%), from €43,718 to €106,030
of which Trade receivables: +€57,939
- Reserves +€58,992
up €58,992 (+35.2%), from €167,651 to €226,643
of which Distributable reserves: +€58,992
- Other debts +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Tax, wage and social debts -€4,541
down €4,541 (-22.1%), from €20,527 to €15,986
of which Taxes: -€4,541
- Gross operating margin +€33,899
up €33,899 (+50.9%), from €66,616 to €100,515
- Taxes +€12,815
up €12,815 (+57.9%), from €22,143 to €34,958
- Financial income +€3,420
up €3,420 (+140%), from €2,447 to €5,866
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.
Derived cash bridge
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 | €361,240 | €424,940 | +€63,701 | +17.6% |
| Fixed assets | 21/28 | €168,877 | €168,598 | -€280 | -0.2% |
| Tangible fixed assets | 22/27 | €1,812 | €1,533 | -€280 | -15.4% |
| Plant, machinery and equipment | 23 | €346 | €207 | -€139 | -40.2% |
| Furniture and vehicles | 24 | €1,276 | €754 | -€522 | -40.9% |
| Other tangible fixed assets | 26 | €190 | €572 | +€382 | +201% |
| Financial fixed assets | 28 | €167,065 | €167,065 | = | 0.0% |
| Current assets | 29/58 | €192,362 | €256,343 | +€63,980 | +33.3% |
| Amounts receivable within one year | 40/41 | €43,718 | €106,030 | +€62,312 | +143% |
| Trade receivables | 40 | €39,688 | €97,627 | +€57,939 | +146% |
| Other amounts receivable | 41 | €4,030 | €8,403 | +€4,373 | +109% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,904 | €45,767 | +€1,863 | +4.2% |
| Deferred charges and accrued income | 490/1 | €4,741 | €4,546 | -€195 | -4.1% |
| Total equity and liabilities | 10/49 | €361,240 | €424,940 | +€63,701 | +17.6% |
| Equity | 10/15 | €317,599 | €376,591 | +€58,992 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,651 | €226,643 | +€58,992 | +35.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €165,796 | €224,788 | +€58,992 | +35.6% |
| Profit (loss) carried forward | 14 | €143,748 | €143,748 | = | 0.0% |
| Amounts payable | 17/49 | €43,641 | €48,349 | +€4,709 | +10.8% |
| Amounts payable within one year | 42/48 | €43,628 | €48,338 | +€4,710 | +10.8% |
| Trade debts | 44 | €3,101 | €2,352 | -€749 | -24.1% |
| Suppliers | 440/4 | €3,101 | €2,352 | -€749 | -24.1% |
| Taxes, remuneration and social security | 45 | €20,527 | €15,986 | -€4,541 | -22.1% |
| Taxes | 450/3 | €19,288 | €14,746 | -€4,541 | -23.5% |
| Remuneration and social security | 454/9 | €1,239 | €1,239 | = | 0.0% |
| Other amounts payable | 47/48 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €13 | €12 | -€1 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €725 | -€124 | -14.6% |
| Other operating charges | 640/8 | €939 | €1,552 | +€613 | +65.3% |
| Gross operating margin | 9900 | €66,616 | €100,515 | +€33,899 | +50.9% |
| Operating profit (loss) | 9901 | €64,828 | €98,237 | +€33,410 | +51.5% |
| Financial income | 75/76B | €2,447 | €5,866 | +€3,420 | +140% |
| Recurring financial income | 75 | €2,447 | €5,866 | +€3,420 | +140% |
| Financial charges | 65/66B | €335 | €154 | -€181 | -54.1% |
| Recurring financial charges | 65 | €335 | €154 | -€181 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €66,940 | €103,950 | +€37,010 | +55.3% |
| Income taxes | 67/77 | €22,143 | €34,958 | +€12,815 | +57.9% |
| Profit (loss) for the period | 9904 | €44,796 | €68,992 | +€24,196 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,796 | €68,992 | +€24,196 | +54.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.