ATYPIC: 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.
ATYPIC
Largest movements
- Tangible fixed assets +€311,598
up €311,598 (+131%), from €238,089 to €549,687
of which Plant, machinery and equipment: +€247,423
- Cash -€86,991
down €86,991 (-11.2%), from €780,148 to €693,157
mainly Investment in fixed assets (net) (-€412,082) and Accrued charges and deferred income (-€121,663)
- Receivables within one year -€84,064
down €84,064 (-12.7%), from €662,478 to €578,414
of which Trade receivables: -€75,147
- Debts after one year +€156,186
up €156,186 (+782%), from €19,978 to €176,164
- Accrued charges and deferred income -€121,663
down €121,663 (-99.7%), from €122,000 to €337
- Trade debts +€59,452
up €59,452 (+12.2%), from €487,021 to €546,472
- Profit (loss) carried forward +€31,524
up €31,524 (+1,095%), from €2,879 to €34,404
- Current portion of long-term debt +€27,044
up €27,044 (+24.9%), from €108,597 to €135,641
- Gross operating margin +€78,948
up €78,948 (+8.5%), from €926,819 to €1.0m
- Depreciation +€61,303
up €61,303 (+153%), from €39,950 to €101,254
- Staff costs +€36,015
up €36,015 (+4.6%), from €781,524 to €817,539
- Write-downs +€19,550
no longer reported in 2025 (was -€19,550)
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 | €1,688,410 | €1,839,525 | +€151,115 | +9.0% |
| Fixed assets | 21/28 | €240,423 | €551,251 | +€310,828 | +129% |
| Intangible fixed assets | 21 | €1,107 | €337 | -€770 | -69.5% |
| Tangible fixed assets | 22/27 | €238,089 | €549,687 | +€311,598 | +131% |
| Land and buildings | 22 | €146,500 | €136,192 | -€10,308 | -7.0% |
| Plant, machinery and equipment | 23 | €16,388 | €263,810 | +€247,423 | +1,510% |
| Furniture and vehicles | 24 | €75,202 | €149,685 | +€74,483 | +99.0% |
| Financial fixed assets | 28 | €1,226 | €1,226 | = | 0.0% |
| Current assets | 29/58 | €1,447,987 | €1,288,274 | -€159,713 | -11.0% |
| Amounts receivable within one year | 40/41 | €662,478 | €578,414 | -€84,064 | -12.7% |
| Trade receivables | 40 | €632,932 | €557,785 | -€75,147 | -11.9% |
| Other amounts receivable | 41 | €29,546 | €20,629 | -€8,917 | -30.2% |
| Cash at bank and in hand | 54/58 | €780,148 | €693,157 | -€86,991 | -11.2% |
| Deferred charges and accrued income | 490/1 | €5,361 | €16,703 | +€11,342 | +212% |
| Total equity and liabilities | 10/49 | €1,688,410 | €1,839,525 | +€151,115 | +9.0% |
| Equity | 10/15 | €831,583 | €861,647 | +€30,064 | +3.6% |
| Contributions | 10/11 | €211,800 | €211,800 | = | 0.0% |
| Contributions outside capital | 11 | €211,800 | €211,800 | = | 0.0% |
| Other | 1109/19 | €211,800 | €211,800 | = | 0.0% |
| Reserves | 13 | €614,292 | €614,292 | = | 0.0% |
| Non-distributable reserves | 130/1 | €389,271 | €389,271 | = | 0.0% |
| Reserves not available under the articles | 1311 | €389,271 | €389,271 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,112 | €62,112 | = | 0.0% |
| Distributable reserves | 133 | €162,909 | €162,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,879 | €34,404 | +€31,524 | +1,095% |
| Investment grants | 15 | €2,611 | €1,151 | -€1,461 | -55.9% |
| Amounts payable | 17/49 | €856,827 | €977,878 | +€121,052 | +14.1% |
| Amounts payable after more than one year | 17 | €19,978 | €176,164 | +€156,186 | +782% |
| Financial debts | 170/4 | €19,978 | €176,164 | +€156,186 | +782% |
| Amounts payable within one year | 42/48 | €714,849 | €801,377 | +€86,529 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €108,597 | €135,641 | +€27,044 | +24.9% |
| Financial debts | 43 | €8,402 | €20,627 | +€12,225 | +145% |
| Credit institutions | 430/8 | €8,402 | €20,627 | +€12,225 | +145% |
| Trade debts | 44 | €487,021 | €546,472 | +€59,452 | +12.2% |
| Suppliers | 440/4 | €487,021 | €546,472 | +€59,452 | +12.2% |
| Taxes, remuneration and social security | 45 | €109,990 | €98,623 | -€11,367 | -10.3% |
| Taxes | 450/3 | €600 | - | -€600 | |
| Remuneration and social security | 454/9 | €109,390 | €98,623 | -€10,767 | -9.8% |
| Other amounts payable | 47/48 | €838 | €13 | -€825 | -98.5% |
| Accrued charges and deferred income | 492/3 | €122,000 | €337 | -€121,663 | -99.7% |
| Remuneration, social security and pensions | 62 | €781,524 | €817,539 | +€36,015 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,950 | €101,254 | +€61,303 | +153% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,550 | - | +€19,550 | |
| Other operating charges | 640/8 | €16,548 | €15,835 | -€713 | -4.3% |
| Non-recurring operating charges | 66A | €19,634 | - | -€19,634 | |
| Gross operating margin | 9900 | €926,819 | €1,005,767 | +€78,948 | +8.5% |
| Operating profit (loss) | 9901 | €88,712 | €71,139 | -€17,573 | -19.8% |
| Financial income | 75/76B | €1,860 | €1,582 | -€278 | -14.9% |
| Recurring financial income | 75 | €1,860 | €1,582 | -€278 | -14.9% |
| Financial charges | 65/66B | €11,441 | €18,869 | +€7,428 | +64.9% |
| Recurring financial charges | 65 | €11,441 | €18,869 | +€7,428 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €79,131 | €53,853 | -€25,279 | -31.9% |
| Income taxes | 67/77 | €29,600 | €22,328 | -€7,271 | -24.6% |
| Profit (loss) for the period | 9904 | €49,532 | €31,524 | -€18,008 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,532 | €31,524 | -€18,008 | -36.4% |
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 19 October 2026 via checked.be.