NANG ATTO: 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.
NANG ATTO
Largest movements
- Deferred charges and accrued income +€43,275
up €43,275 (+5,561%), from €778 to €44,053
- Receivables within one year -€21,337
down €21,337 (-73.3%), from €29,123 to €7,785
- Tangible fixed assets -€6,438
down €6,438 (-17.6%), from €36,524 to €30,086
of which Furniture and vehicles: -€3,271
- Other debts +€57,600
up €57,600 (+192%), from €30,000 to €87,600
- Reserves -€39,305
down €39,305 (-16.7%), from €236,005 to €196,700
- Tax, wage and social debts -€5,015
down €5,015 (-16.7%), from €30,076 to €25,061
of which Taxes: -€5,015
- Gross operating margin -€9,014
down €9,014 (-10.9%), from €83,036 to €74,022
- Depreciation -€1,893
down €1,893 (-22.2%), from €8,541 to €6,648
- Taxes -€1,198
down €1,198 (-5.3%), from €22,526 to €21,327
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 | €309,026 | €322,861 | +€13,835 | +4.5% |
| Fixed assets | 21/28 | €36,857 | €30,208 | -€6,648 | -18.0% |
| Intangible fixed assets | 21 | €332 | €122 | -€210 | -63.2% |
| Tangible fixed assets | 22/27 | €36,524 | €30,086 | -€6,438 | -17.6% |
| Furniture and vehicles | 24 | €13,711 | €10,440 | -€3,271 | -23.9% |
| Other tangible fixed assets | 26 | €22,813 | €19,646 | -€3,168 | -13.9% |
| Current assets | 29/58 | €272,169 | €292,652 | +€20,484 | +7.5% |
| Amounts receivable after more than one year | 29 | €213,079 | €214,258 | +€1,180 | +0.6% |
| Other amounts receivable | 291 | €213,079 | €214,258 | +€1,180 | +0.6% |
| Amounts receivable within one year | 40/41 | €29,123 | €7,785 | -€21,337 | -73.3% |
| Trade receivables | 40 | €29,123 | €7,785 | -€21,337 | -73.3% |
| Cash at bank and in hand | 54/58 | €29,189 | €26,556 | -€2,633 | -9.0% |
| Deferred charges and accrued income | 490/1 | €778 | €44,053 | +€43,275 | +5,561% |
| Total equity and liabilities | 10/49 | €309,026 | €322,861 | +€13,835 | +4.5% |
| Equity | 10/15 | €248,706 | €209,401 | -€39,305 | -15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €236,005 | €196,700 | -€39,305 | -16.7% |
| Distributable reserves | 133 | €236,005 | €196,700 | -€39,305 | -16.7% |
| Profit (loss) carried forward | 14 | €301 | €301 | = | 0.0% |
| Amounts payable | 17/49 | €60,320 | €113,460 | +€53,141 | +88.1% |
| Amounts payable within one year | 42/48 | €60,320 | €113,460 | +€53,141 | +88.1% |
| Trade debts | 44 | €244 | €799 | +€555 | +228% |
| Suppliers | 440/4 | €244 | €799 | +€555 | +228% |
| Taxes, remuneration and social security | 45 | €30,076 | €25,061 | -€5,015 | -16.7% |
| Taxes | 450/3 | €26,576 | €21,561 | -€5,015 | -18.9% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €30,000 | €87,600 | +€57,600 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,541 | €6,648 | -€1,893 | -22.2% |
| Other operating charges | 640/8 | €1,962 | €1,898 | -€65 | -3.3% |
| Gross operating margin | 9900 | €83,036 | €74,022 | -€9,014 | -10.9% |
| Operating profit (loss) | 9901 | €72,532 | €65,476 | -€7,057 | -9.7% |
| Financial income | 75/76B | €4,471 | €5,179 | +€708 | +15.8% |
| Recurring financial income | 75 | €4,471 | €5,179 | +€708 | +15.8% |
| Financial charges | 65/66B | €1,332 | €1,033 | -€298 | -22.4% |
| Recurring financial charges | 65 | €1,332 | €1,033 | -€298 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €75,672 | €69,622 | -€6,050 | -8.0% |
| Income taxes | 67/77 | €22,526 | €21,327 | -€1,198 | -5.3% |
| Profit (loss) for the period | 9904 | €53,147 | €48,295 | -€4,852 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,147 | €48,295 | -€4,852 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.