ATYPIC Concept: 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.
ATYPIC Concept
Largest movements
- Current investments +€60,035
new in 2025: €60,035
- Stocks and contracts -€22,761
down €22,761 (-13.7%), from €166,616 to €143,856
- Receivables within one year -€20,193
down €20,193 (-35.8%), from €56,421 to €36,228
of which Trade receivables: -€11,660
- Tangible fixed assets -€9,695
down €9,695 (-12.3%), from €79,127 to €69,432
of which Furniture and vehicles: -€8,324
- Accrued charges and deferred income -€15,442
no longer reported in 2025 (was €15,442)
- Profit (loss) carried forward +€10,887
up €10,887 (+2.6%), from €422,406 to €433,293
- Other debts +€6,811
up €6,811 (+31.8%), from €21,398 to €28,209
- Gross operating margin -€9,384
down €9,384 (-7.5%), from €125,404 to €116,020
- Depreciation +€9,052
up €9,052 (+46.3%), from €19,566 to €28,618
- Staff costs +€4,070
up €4,070 (+6.9%), from €59,068 to €63,137
- Taxes -€1,782
down €1,782 (-16.2%), from €11,000 to €9,218
- Other operating charges +€1,497
up €1,497 (+88.1%), from €1,699 to €3,196
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 | €510,212 | €518,112 | +€7,900 | +1.5% |
| Fixed assets | 21/28 | €79,127 | €69,432 | -€9,695 | -12.3% |
| Tangible fixed assets | 22/27 | €79,127 | €69,432 | -€9,695 | -12.3% |
| Plant, machinery and equipment | 23 | €6,828 | €3,782 | -€3,046 | -44.6% |
| Furniture and vehicles | 24 | €71,049 | €62,724 | -€8,324 | -11.7% |
| Other tangible fixed assets | 26 | €1,250 | €2,925 | +€1,675 | +134.0% |
| Current assets | 29/58 | €431,085 | €448,680 | +€17,595 | +4.1% |
| Stocks and contracts in progress | 3 | €166,616 | €143,856 | -€22,761 | -13.7% |
| Stocks | 30/36 | €166,616 | €143,856 | -€22,761 | -13.7% |
| Amounts receivable within one year | 40/41 | €56,421 | €36,228 | -€20,193 | -35.8% |
| Trade receivables | 40 | €47,888 | €36,228 | -€11,660 | -24.3% |
| Other amounts receivable | 41 | €8,533 | - | -€8,533 | |
| Current investments | 50/53 | - | €60,035 | +€60,035 | |
| Cash at bank and in hand | 54/58 | €203,500 | €202,652 | -€848 | -0.4% |
| Deferred charges and accrued income | 490/1 | €4,548 | €5,910 | +€1,362 | +30.0% |
| Total equity and liabilities | 10/49 | €510,212 | €518,112 | +€7,900 | +1.5% |
| Equity | 10/15 | €430,466 | €441,353 | +€10,887 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €422,406 | €433,293 | +€10,887 | +2.6% |
| Amounts payable | 17/49 | €79,746 | €76,759 | -€2,987 | -3.7% |
| Amounts payable within one year | 42/48 | €64,303 | €76,759 | +€12,456 | +19.4% |
| Trade debts | 44 | €16,127 | €20,063 | +€3,936 | +24.4% |
| Suppliers | 440/4 | €16,127 | €20,063 | +€3,936 | +24.4% |
| Advances received on contracts in progress | 46 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | €26,778 | €28,407 | +€1,629 | +6.1% |
| Taxes | 450/3 | €20,549 | €22,095 | +€1,546 | +7.5% |
| Remuneration and social security | 454/9 | €6,229 | €6,312 | +€84 | +1.3% |
| Other amounts payable | 47/48 | €21,398 | €28,209 | +€6,811 | +31.8% |
| Accrued charges and deferred income | 492/3 | €15,442 | - | -€15,442 | |
| Non-recurring operating income | 76A | €779 | €3,394 | +€2,615 | +335.5% |
| Remuneration, social security and pensions | 62 | €59,068 | €63,137 | +€4,070 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,566 | €28,618 | +€9,052 | +46.3% |
| Other operating charges | 640/8 | €1,699 | €3,196 | +€1,497 | +88.1% |
| Non-recurring operating charges | 66A | €1,777 | €402 | -€1,375 | -77.4% |
| Gross operating margin | 9900 | €125,404 | €116,020 | -€9,384 | -7.5% |
| Operating profit (loss) | 9901 | €43,295 | €20,667 | -€22,628 | -52.3% |
| Financial income | 75/76B | €18 | €611 | +€593 | +3332.1% |
| Recurring financial income | 75 | €18 | €611 | +€593 | +3332.1% |
| Financial charges | 65/66B | €795 | €1,173 | +€377 | +47.4% |
| Recurring financial charges | 65 | €795 | €1,173 | +€377 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €42,517 | €20,105 | -€22,412 | -52.7% |
| Income taxes | 67/77 | €11,000 | €9,218 | -€1,782 | -16.2% |
| Profit (loss) for the period | 9904 | €31,517 | €10,887 | -€20,630 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,517 | €10,887 | -€20,630 | -65.5% |
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 6 October 2026 via checked.be.