ATYS ELECTRONICS: 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.
ATYS ELECTRONICS
Largest movements
- Receivables within one year -€205,874
down €205,874 (-94.4%), from €218,134 to €12,260
of which Trade receivables: -€205,942
- Tangible fixed assets -€25,314
down €25,314 (-16.7%), from €151,549 to €126,235
of which Land and buildings: -€18,384
- Stocks and contracts -€15,879
down €15,879 (-2.8%), from €568,691 to €552,812
- Debts after one year -€195,017
down €195,017 (-58.4%), from €333,943 to €138,926
of which Other amounts payable: -€178,000
- Reserves -€68,448
down €68,448 (-59.2%), from €115,643 to €47,195
of which Distributable reserves: -€68,448
- Trade debts +€31,906
up €31,906 (+162.6%), from €19,621 to €51,527
- Current portion of long-term debt -€25,395
down €25,395 (-25.1%), from €101,212 to €75,817
- Other debts +€16,232
up €16,232 (+8.0%), from €202,651 to €218,883
- Gross operating margin -€28,734
down €28,734 (-59.8%), from €48,067 to €19,333
- Staff costs -€13,615
down €13,615 (-35.6%), from €38,242 to €24,627
- Financial charges -€4,480
down €4,480 (-24.2%), from €18,547 to €14,067
- Other operating charges +€4,440
up €4,440 (+71.3%), from €6,226 to €10,665
- Taxes +€856
up €856, from -€856 to €0
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 | €942,732 | €696,713 | -€246,019 | -26.1% |
| Fixed assets | 21/28 | €152,257 | €126,943 | -€25,314 | -16.6% |
| Tangible fixed assets | 22/27 | €151,549 | €126,235 | -€25,314 | -16.7% |
| Land and buildings | 22 | €138,130 | €119,747 | -€18,384 | -13.3% |
| Plant, machinery and equipment | 23 | €3,042 | €2,282 | -€760 | -25.0% |
| Furniture and vehicles | 24 | €10,377 | €4,206 | -€6,170 | -59.5% |
| Financial fixed assets | 28 | €708 | €708 | = | 0.0% |
| Current assets | 29/58 | €790,475 | €569,770 | -€220,705 | -27.9% |
| Stocks and contracts in progress | 3 | €568,691 | €552,812 | -€15,879 | -2.8% |
| Stocks | 30/36 | €568,691 | €552,812 | -€15,879 | -2.8% |
| Amounts receivable within one year | 40/41 | €218,134 | €12,260 | -€205,874 | -94.4% |
| Trade receivables | 40 | €218,134 | €12,192 | -€205,942 | -94.4% |
| Other amounts receivable | 41 | - | €69 | +€69 | |
| Cash at bank and in hand | 54/58 | €1,822 | €1,479 | -€344 | -18.9% |
| Deferred charges and accrued income | 490/1 | €1,827 | €3,219 | +€1,391 | +76.1% |
| Total equity and liabilities | 10/49 | €942,732 | €696,713 | -€246,019 | -26.1% |
| Equity | 10/15 | €134,235 | €65,787 | -€68,448 | -51.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €115,643 | €47,195 | -€68,448 | -59.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €96,893 | €28,445 | -€68,448 | -70.6% |
| Amounts payable | 17/49 | €808,497 | €630,926 | -€177,571 | -22.0% |
| Amounts payable after more than one year | 17 | €333,943 | €138,926 | -€195,017 | -58.4% |
| Financial debts | 170/4 | €33,943 | €16,926 | -€17,017 | -50.1% |
| Other amounts payable | 178/9 | €300,000 | €122,000 | -€178,000 | -59.3% |
| Amounts payable within one year | 42/48 | €454,126 | €472,545 | +€18,420 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €101,212 | €75,817 | -€25,395 | -25.1% |
| Financial debts | 43 | €109,937 | €106,595 | -€3,341 | -3.0% |
| Credit institutions | 430/8 | €109,937 | €106,595 | -€3,341 | -3.0% |
| Trade debts | 44 | €19,621 | €51,527 | +€31,906 | +162.6% |
| Suppliers | 440/4 | €19,621 | €51,527 | +€31,906 | +162.6% |
| Taxes, remuneration and social security | 45 | €20,705 | €19,723 | -€982 | -4.7% |
| Taxes | 450/3 | €12,816 | €13,336 | +€520 | +4.1% |
| Remuneration and social security | 454/9 | €7,888 | €6,386 | -€1,502 | -19.0% |
| Other amounts payable | 47/48 | €202,651 | €218,883 | +€16,232 | +8.0% |
| Accrued charges and deferred income | 492/3 | €20,428 | €19,455 | -€973 | -4.8% |
| Non-recurring operating income | 76A | - | €835 | +€835 | |
| Remuneration, social security and pensions | 62 | €38,242 | €24,627 | -€13,615 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,934 | €25,314 | -€620 | -2.4% |
| Other operating charges | 640/8 | €6,226 | €10,665 | +€4,440 | +71.3% |
| Non-recurring operating charges | 66A | - | €13,235 | +€13,235 | |
| Gross operating margin | 9900 | €48,067 | €19,333 | -€28,734 | -59.8% |
| Operating profit (loss) | 9901 | -€22,334 | -€54,509 | -€32,175 | -144.1% |
| Financial income | 75/76B | €696 | €127 | -€568 | -81.7% |
| Recurring financial income | 75 | €696 | €127 | -€568 | -81.7% |
| Financial charges | 65/66B | €18,547 | €14,067 | -€4,480 | -24.2% |
| Recurring financial charges | 65 | €18,547 | €14,067 | -€4,480 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,185 | -€68,448 | -€28,263 | -70.3% |
| Income taxes | 67/77 | -€856 | €0 | +€856 | |
| Profit (loss) for the period | 9904 | -€39,329 | -€68,448 | -€29,119 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,329 | -€68,448 | -€29,119 | -74.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.