IMMO ATTA-NIKAS: 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.
IMMO ATTA-NIKAS
Largest movements
- Tangible fixed assets +€310,830
up €310,830 (+50.1%), from €620,519 to €931,349
of which Land and buildings: +€307,668
- Debts after one year +€294,980
up €294,980 (+49.5%), from €595,507 to €890,487
of which Financial debts: +€294,378
- Profit (loss) carried forward -€76,589
down €76,589 (-106%), from -€72,121 to -€148,710
- Other debts +€68,323
up €68,323 (+92.4%), from €73,956 to €142,279
- Current portion of long-term debt +€23,441
up €23,441 (+231%), from €10,140 to €33,581
- Depreciation +€45,393
up €45,393 (+190%), from €23,866 to €69,259
- Gross operating margin +€35,024
up €35,024, from -€10,227 to €24,798
- Financial charges +€16,532
up €16,532 (+120%), from €13,770 to €30,302
- Other operating charges -€254
down €254 (-12.2%), from €2,080 to €1,825
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 | €623,100 | €932,200 | +€309,100 | +49.6% |
| Fixed assets | 21/28 | €620,519 | €931,349 | +€310,830 | +50.1% |
| Tangible fixed assets | 22/27 | €620,519 | €931,349 | +€310,830 | +50.1% |
| Land and buildings | 22 | €620,519 | €928,187 | +€307,668 | +49.6% |
| Plant, machinery and equipment | 23 | - | €3,162 | +€3,162 | |
| Current assets | 29/58 | €2,580 | €851 | -€1,730 | -67.0% |
| Cash at bank and in hand | 54/58 | €2,168 | €307 | -€1,862 | -85.9% |
| Deferred charges and accrued income | 490/1 | €412 | €544 | +€132 | +32.0% |
| Total equity and liabilities | 10/49 | €623,100 | €932,200 | +€309,100 | +49.6% |
| Equity | 10/15 | -€67,121 | -€143,710 | -€76,589 | -114% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,121 | -€148,710 | -€76,589 | -106% |
| Amounts payable | 17/49 | €690,221 | €1,075,910 | +€385,689 | +55.9% |
| Amounts payable after more than one year | 17 | €595,507 | €890,487 | +€294,980 | +49.5% |
| Financial debts | 170/4 | €514,291 | €808,669 | +€294,378 | +57.2% |
| Other amounts payable | 178/9 | €81,215 | €81,818 | +€602 | +0.7% |
| Amounts payable within one year | 42/48 | €94,714 | €185,424 | +€90,709 | +95.8% |
| Current portion of amounts payable after more than one year | 42 | €10,140 | €33,581 | +€23,441 | +231% |
| Trade debts | 44 | €10,619 | €9,564 | -€1,055 | -9.9% |
| Suppliers | 440/4 | €10,619 | €9,564 | -€1,055 | -9.9% |
| Other amounts payable | 47/48 | €73,956 | €142,279 | +€68,323 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,866 | €69,259 | +€45,393 | +190% |
| Other operating charges | 640/8 | €2,080 | €1,825 | -€254 | -12.2% |
| Gross operating margin | 9900 | -€10,227 | €24,798 | +€35,024 | |
| Operating profit (loss) | 9901 | -€36,172 | -€46,287 | -€10,115 | -28.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13,770 | €30,302 | +€16,532 | +120% |
| Recurring financial charges | 65 | €13,770 | €30,302 | +€16,532 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€49,942 | -€76,589 | -€26,647 | -53.4% |
| Profit (loss) for the period | 9904 | -€49,942 | -€76,589 | -€26,647 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,942 | -€76,589 | -€26,647 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.