Dr Atrouni: 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.
Dr Atrouni
Largest movements
- Receivables within one year +€92,611
up €92,611 (+34.4%), from €269,510 to €362,121
- Cash +€23,048
up €23,048 (+14.9%), from €154,448 to €177,496
mainly Net result for the year (+€153,876) and Other debts (+€153,876)
- Tangible fixed assets -€6,118
no longer reported in 2025 (was €6,118)
- Other debts +€153,876
new in 2025: €153,876
- Tax, wage and social debts -€44,271
down €44,271 (-80.1%), from €55,287 to €11,016
- Gross operating margin +€16,591
up €16,591 (+9.3%), from €179,258 to €195,849
- Financial income +€7,122
up €7,122 (+59.3%), from €12,018 to €19,140
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 | €430,277 | €541,236 | +€110,960 | +25.8% |
| Fixed assets | 21/28 | €6,118 | - | -€6,118 | |
| Tangible fixed assets | 22/27 | €6,118 | - | -€6,118 | |
| Furniture and vehicles | 24 | €6,118 | - | -€6,118 | |
| Current assets | 29/58 | €424,158 | €541,236 | +€117,078 | +27.6% |
| Amounts receivable within one year | 40/41 | €269,510 | €362,121 | +€92,611 | +34.4% |
| Other amounts receivable | 41 | €269,510 | €362,121 | +€92,611 | +34.4% |
| Cash at bank and in hand | 54/58 | €154,448 | €177,496 | +€23,048 | +14.9% |
| Deferred charges and accrued income | 490/1 | €200 | €1,619 | +€1,419 | +709% |
| Total equity and liabilities | 10/49 | €430,277 | €541,236 | +€110,960 | +25.8% |
| Equity | 10/15 | €374,641 | €374,641 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €371,641 | €371,641 | = | 0.0% |
| Distributable reserves | 133 | €371,641 | €371,641 | = | 0.0% |
| Amounts payable | 17/49 | €55,636 | €166,596 | +€110,960 | +199% |
| Amounts payable within one year | 42/48 | €55,636 | €166,596 | +€110,960 | +199% |
| Trade debts | 44 | €349 | €1,703 | +€1,355 | +389% |
| Suppliers | 440/4 | €349 | €1,703 | +€1,355 | +389% |
| Taxes, remuneration and social security | 45 | €55,287 | €11,016 | -€44,271 | -80.1% |
| Taxes | 450/3 | €55,287 | €11,016 | -€44,271 | -80.1% |
| Other amounts payable | 47/48 | - | €153,876 | +€153,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,981 | €6,118 | -€1,863 | -23.3% |
| Other operating charges | 640/8 | €147 | €182 | +€34 | +23.4% |
| Gross operating margin | 9900 | €179,258 | €195,849 | +€16,591 | +9.3% |
| Operating profit (loss) | 9901 | €171,129 | €189,549 | +€18,420 | +10.8% |
| Financial income | 75/76B | €12,018 | €19,140 | +€7,122 | +59.3% |
| Recurring financial income | 75 | €12,018 | €19,140 | +€7,122 | +59.3% |
| Financial charges | 65/66B | €48 | €48 | = | 0.0% |
| Recurring financial charges | 65 | €48 | €48 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €183,100 | €208,642 | +€25,542 | +13.9% |
| Income taxes | 67/77 | €55,287 | €54,766 | -€521 | -0.9% |
| Profit (loss) for the period | 9904 | €127,813 | €153,876 | +€26,063 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,813 | €153,876 | +€26,063 | +20.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.