ATYPUS: 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.
ATYPUS
Largest movements
- Cash +€11,135
up €11,135 (+28.4%), from €39,138 to €50,272
mainly Net result for the year (+€38,406) and Other debts (+€12,967)
- Receivables within one year -€9,337
down €9,337 (-15.7%), from €59,566 to €50,229
of which Trade receivables: -€17,076
- Tangible fixed assets -€2,070
down €2,070 (-10.0%), from €20,612 to €18,542
of which Furniture and vehicles: -€2,109
- Deferred charges and accrued income -€1,289
down €1,289 (-100.0%), from €1,289 to €0
- Reserves -€13,572
down €13,572 (-13.6%), from €99,955 to €86,383
of which Distributable reserves: -€11,712
- Other debts +€12,967
new in 2024: €12,967
- Profit (loss) carried forward +€6,706
up €6,706, from -€6,706 to €0
- Trade debts -€5,658
down €5,658 (-74.7%), from €7,576 to €1,917
- Tax, wage and social debts -€2,005
down €2,005 (-15.3%), from €13,088 to €11,083
- Gross operating margin -€7,805
down €7,805 (-12.3%), from €63,576 to €55,771
- Taxes +€7,326
up €7,326 (+106.5%), from €6,878 to €14,205
- Financial income +€1,074
up €1,074 (+122.7%), from €875 to €1,949
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,605 | €119,043 | -€1,562 | -1.3% |
| Fixed assets | 21/28 | €20,612 | €18,542 | -€2,070 | -10.0% |
| Tangible fixed assets | 22/27 | €20,612 | €18,542 | -€2,070 | -10.0% |
| Plant, machinery and equipment | 23 | €463 | €868 | +€405 | +87.5% |
| Furniture and vehicles | 24 | €19,572 | €17,462 | -€2,109 | -10.8% |
| Other tangible fixed assets | 26 | €578 | €213 | -€365 | -63.2% |
| Current assets | 29/58 | €99,993 | €100,501 | +€508 | +0.5% |
| Amounts receivable within one year | 40/41 | €59,566 | €50,229 | -€9,337 | -15.7% |
| Trade receivables | 40 | €30,076 | €13,001 | -€17,076 | -56.8% |
| Other amounts receivable | 41 | €29,490 | €37,228 | +€7,738 | +26.2% |
| Cash at bank and in hand | 54/58 | €39,138 | €50,272 | +€11,135 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,289 | €0 | -€1,289 | -100.0% |
| Total equity and liabilities | 10/49 | €120,605 | €119,043 | -€1,562 | -1.3% |
| Equity | 10/15 | €99,941 | €93,076 | -€6,865 | -6.9% |
| Contributions | 10/11 | €6,693 | €6,693 | = | 0.0% |
| Reserves | 13 | €99,955 | €86,383 | -€13,572 | -13.6% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €98,095 | €86,383 | -€11,712 | -11.9% |
| Profit (loss) carried forward | 14 | -€6,706 | €0 | +€6,706 | |
| Amounts payable | 17/49 | €20,663 | €25,967 | +€5,304 | +25.7% |
| Amounts payable within one year | 42/48 | €20,663 | €25,967 | +€5,304 | +25.7% |
| Trade debts | 44 | €7,576 | €1,917 | -€5,658 | -74.7% |
| Suppliers | 440/4 | €7,576 | €1,917 | -€5,658 | -74.7% |
| Taxes, remuneration and social security | 45 | €13,088 | €11,083 | -€2,005 | -15.3% |
| Taxes | 450/3 | €13,088 | €11,083 | -€2,005 | -15.3% |
| Other amounts payable | 47/48 | - | €12,967 | +€12,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €3,938 | +€98 | +2.5% |
| Other operating charges | 640/8 | €709 | €513 | -€196 | -27.7% |
| Gross operating margin | 9900 | €63,576 | €55,771 | -€7,805 | -12.3% |
| Operating profit (loss) | 9901 | €59,027 | €51,320 | -€7,707 | -13.1% |
| Financial income | 75/76B | €875 | €1,949 | +€1,074 | +122.7% |
| Recurring financial income | 75 | €875 | €1,949 | +€1,074 | +122.7% |
| Financial charges | 65/66B | €200 | €658 | +€458 | +228.5% |
| Recurring financial charges | 65 | €200 | €658 | +€458 | +228.5% |
| Profit (loss) for the period before taxes | 9903 | €59,702 | €52,611 | -€7,091 | -11.9% |
| Income taxes | 67/77 | €6,878 | €14,205 | +€7,326 | +106.5% |
| Profit (loss) for the period | 9904 | €52,824 | €38,406 | -€14,418 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,824 | €38,406 | -€14,418 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.