EL ATTARI: 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.
EL ATTARI
Largest movements
- Cash +€22,573
up €22,573 (+8.6%), from €260,981 to €283,555
mainly Net result for the year (+€37,457) and Tax, wage and social debts (+€21,954)
- Stocks and contracts +€17,267
up €17,267 (+12.0%), from €144,113 to €161,380
- Receivables within one year -€16,298
down €16,298 (-14.9%), from €109,100 to €92,802
of which Trade receivables: -€16,298
- Trade debts -€39,408
down €39,408 (-70.4%), from €55,940 to €16,533
- Reserves +€37,457
up €37,457 (+18.8%), from €198,992 to €236,449
of which Distributable reserves: +€37,457
- Tax, wage and social debts +€21,954
up €21,954 (+18.1%), from €121,112 to €143,066
of which Remuneration and social security: +€29,558
- Gross operating margin -€38,458
down €38,458 (-15.7%), from €244,871 to €206,413
- Staff costs +€26,923
up €26,923 (+31.0%), from €86,830 to €113,752
- Taxes -€20,074
down €20,074 (-47.3%), from €42,418 to €22,343
- Financial charges +€7,609
up €7,609 (+200%), from €3,804 to €11,413
- Depreciation -€3,423
down €3,423 (-19.0%), from €18,016 to €14,593
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.
Derived cash bridge
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 | €541,598 | €561,658 | +€20,060 | +3.7% |
| Fixed assets | 21/28 | €27,404 | €23,922 | -€3,482 | -12.7% |
| Tangible fixed assets | 22/27 | €27,030 | €23,548 | -€3,482 | -12.9% |
| Land and buildings | 22 | €1,817 | €11,046 | +€9,229 | +508% |
| Plant, machinery and equipment | 23 | €17,281 | €9,297 | -€7,984 | -46.2% |
| Furniture and vehicles | 24 | €7,932 | €3,205 | -€4,727 | -59.6% |
| Financial fixed assets | 28 | €374 | €374 | = | 0.0% |
| Current assets | 29/58 | €514,194 | €537,736 | +€23,542 | +4.6% |
| Stocks and contracts in progress | 3 | €144,113 | €161,380 | +€17,267 | +12.0% |
| Stocks | 30/36 | €144,113 | €161,380 | +€17,267 | +12.0% |
| Amounts receivable within one year | 40/41 | €109,100 | €92,802 | -€16,298 | -14.9% |
| Trade receivables | 40 | €107,600 | €91,302 | -€16,298 | -15.1% |
| Other amounts receivable | 41 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €260,981 | €283,555 | +€22,573 | +8.6% |
| Total equity and liabilities | 10/49 | €541,598 | €561,658 | +€20,060 | +3.7% |
| Equity | 10/15 | €364,132 | €401,589 | +€37,457 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,992 | €236,449 | +€37,457 | +18.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €197,132 | €234,589 | +€37,457 | +19.0% |
| Profit (loss) carried forward | 14 | €146,539 | €146,539 | = | 0.0% |
| Amounts payable | 17/49 | €177,466 | €160,069 | -€17,397 | -9.8% |
| Amounts payable within one year | 42/48 | €177,466 | €160,069 | -€17,397 | -9.8% |
| Trade debts | 44 | €55,940 | €16,533 | -€39,408 | -70.4% |
| Suppliers | 440/4 | €55,940 | €16,533 | -€39,408 | -70.4% |
| Taxes, remuneration and social security | 45 | €121,112 | €143,066 | +€21,954 | +18.1% |
| Taxes | 450/3 | €83,401 | €75,797 | -€7,604 | -9.1% |
| Remuneration and social security | 454/9 | €37,711 | €67,269 | +€29,558 | +78.4% |
| Other amounts payable | 47/48 | €414 | €471 | +€57 | +13.7% |
| Remuneration, social security and pensions | 62 | €86,830 | €113,752 | +€26,923 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,016 | €14,593 | -€3,423 | -19.0% |
| Other operating charges | 640/8 | €9,191 | €6,858 | -€2,333 | -25.4% |
| Gross operating margin | 9900 | €244,871 | €206,413 | -€38,458 | -15.7% |
| Operating profit (loss) | 9901 | €130,835 | €71,210 | -€59,625 | -45.6% |
| Financial income | 75/76B | €29 | €3 | -€26 | -88.6% |
| Recurring financial income | 75 | €29 | €3 | -€26 | -88.6% |
| Financial charges | 65/66B | €3,804 | €11,413 | +€7,609 | +200% |
| Recurring financial charges | 65 | €3,804 | €11,413 | +€7,609 | +200% |
| Profit (loss) for the period before taxes | 9903 | €127,060 | €59,800 | -€67,260 | -52.9% |
| Income taxes | 67/77 | €42,418 | €22,343 | -€20,074 | -47.3% |
| Profit (loss) for the period | 9904 | €84,643 | €37,457 | -€47,186 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,643 | €37,457 | -€47,186 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.