ATYOS: 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.
ATYOS
Largest movements
- Cash +€148,860
up €148,860 (+69.6%), from €213,779 to €362,639
mainly Net result for the year (+€91,453) and Receivables within one year (+€28,580)
- Receivables within one year -€28,580
down €28,580 (-53.2%), from €53,739 to €25,158
of which Other amounts receivable: -€25,526
- Tangible fixed assets -€20,475
down €20,475 (-4.4%), from €470,648 to €450,173
of which Land and buildings: -€18,226
- Reserves +€91,453
up €91,453 (+17.1%), from €533,716 to €625,169
- Other debts +€11,607
up €11,607 (+7.0%), from €165,887 to €177,493
- Gross operating margin +€22,832
up €22,832 (+18.4%), from €124,224 to €147,056
- Taxes +€5,310
up €5,310 (+28.1%), from €18,877 to €24,187
- Financial charges -€1,911
down €1,911 (-17.9%), from €10,678 to €8,767
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 | €739,622 | €839,748 | +€100,127 | +13.5% |
| Fixed assets | 21/28 | €470,648 | €450,173 | -€20,475 | -4.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €470,648 | €450,173 | -€20,475 | -4.4% |
| Land and buildings | 22 | €464,984 | €446,757 | -€18,226 | -3.9% |
| Plant, machinery and equipment | 23 | €5,202 | €3,215 | -€1,987 | -38.2% |
| Furniture and vehicles | 24 | €462 | €200 | -€262 | -56.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €268,974 | €389,576 | +€120,601 | +44.8% |
| Amounts receivable within one year | 40/41 | €53,739 | €25,158 | -€28,580 | -53.2% |
| Trade receivables | 40 | €19,268 | €16,213 | -€3,054 | -15.9% |
| Other amounts receivable | 41 | €34,471 | €8,945 | -€25,526 | -74.1% |
| Cash at bank and in hand | 54/58 | €213,779 | €362,639 | +€148,860 | +69.6% |
| Deferred charges and accrued income | 490/1 | €1,457 | €1,778 | +€322 | +22.1% |
| Total equity and liabilities | 10/49 | €739,622 | €839,748 | +€100,127 | +13.5% |
| Equity | 10/15 | €552,316 | €643,769 | +€91,453 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €533,716 | €625,169 | +€91,453 | +17.1% |
| Distributable reserves | 133 | €533,716 | €625,169 | +€91,453 | +17.1% |
| Amounts payable | 17/49 | €187,306 | €195,979 | +€8,673 | +4.6% |
| Amounts payable within one year | 42/48 | €174,710 | €185,213 | +€10,503 | +6.0% |
| Trade debts | 44 | €3,684 | €4,961 | +€1,276 | +34.6% |
| Suppliers | 440/4 | €3,684 | €4,961 | +€1,276 | +34.6% |
| Taxes, remuneration and social security | 45 | €5,139 | €2,760 | -€2,380 | -46.3% |
| Taxes | 450/3 | €3,014 | €635 | -€2,380 | -78.9% |
| Remuneration and social security | 454/9 | €2,125 | €2,125 | = | 0.0% |
| Other amounts payable | 47/48 | €165,887 | €177,493 | +€11,607 | +7.0% |
| Accrued charges and deferred income | 492/3 | €12,596 | €10,766 | -€1,830 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,720 | €20,475 | -€245 | -1.2% |
| Other operating charges | 640/8 | €2,702 | €3,823 | +€1,121 | +41.5% |
| Gross operating margin | 9900 | €124,224 | €147,056 | +€22,832 | +18.4% |
| Operating profit (loss) | 9901 | €100,802 | €122,758 | +€21,956 | +21.8% |
| Financial income | 75/76B | €399 | €1,649 | +€1,251 | +314% |
| Recurring financial income | 75 | €399 | €1,649 | +€1,251 | +314% |
| Financial charges | 65/66B | €10,678 | €8,767 | -€1,911 | -17.9% |
| Recurring financial charges | 65 | €10,678 | €8,767 | -€1,911 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €90,522 | €115,640 | +€25,117 | +27.7% |
| Income taxes | 67/77 | €18,877 | €24,187 | +€5,310 | +28.1% |
| Profit (loss) for the period | 9904 | €71,646 | €91,453 | +€19,808 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,646 | €91,453 | +€19,808 | +27.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.