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.
ATTO
Largest movements
- Receivables within one year -€8,029
down €8,029 (-24.7%), from €32,560 to €24,531
of which Trade receivables: -€8,494
- Tangible fixed assets +€3,716
up €3,716 (+13.8%), from €26,922 to €30,637
of which Furniture and vehicles: +€3,452
- Cash -€1,801
down €1,801 (-2.8%), from €63,602 to €61,801
mainly Investment in fixed assets (net) (-€23,968) and Tax, wage and social debts (-€7,797)
- Tax, wage and social debts -€7,797
down €7,797 (-36.3%), from €21,506 to €13,710
of which Taxes: -€6,552
- Other debts +€2,679
up €2,679 (+777%), from €345 to €3,024
- Contributions +€1,859
up €1,859 (+9.6%), from €19,336 to €21,195
- Reserves -€1,859
down €1,859 (-2.3%), from €80,661 to €78,802
- Turnover -€152,576
no longer reported in 2025 (was €152,576)
- Purchases and services -€63,870
no longer reported in 2025 (was €63,870)
- Gross operating margin -€5,288
down €5,288 (-5.7%), from €93,512 to €88,224
- Depreciation +€3,794
up €3,794 (+23.1%), from €16,459 to €20,253
- Taxes -€1,837
down €1,837 (-72.1%), from €2,549 to €712
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 | €123,084 | €116,969 | -€6,115 | -5.0% |
| Fixed assets | 21/28 | €26,922 | €30,637 | +€3,716 | +13.8% |
| Tangible fixed assets | 22/27 | €26,922 | €30,637 | +€3,716 | +13.8% |
| Plant, machinery and equipment | 23 | €4,282 | €4,546 | +€263 | +6.1% |
| Furniture and vehicles | 24 | €22,639 | €26,092 | +€3,452 | +15.2% |
| Current assets | 29/58 | €96,162 | €86,332 | -€9,830 | -10.2% |
| Amounts receivable within one year | 40/41 | €32,560 | €24,531 | -€8,029 | -24.7% |
| Trade receivables | 40 | €31,631 | €23,137 | -€8,494 | -26.9% |
| Other amounts receivable | 41 | €929 | €1,393 | +€465 | +50.0% |
| Cash at bank and in hand | 54/58 | €63,602 | €61,801 | -€1,801 | -2.8% |
| Total equity and liabilities | 10/49 | €123,084 | €116,969 | -€6,115 | -5.0% |
| Equity | 10/15 | €99,997 | €98,825 | -€1,171 | -1.2% |
| Contributions | 10/11 | €19,336 | €21,195 | +€1,859 | +9.6% |
| Reserves | 13 | €80,661 | €78,802 | -€1,859 | -2.3% |
| Distributable reserves | 133 | €80,661 | €78,802 | -€1,859 | -2.3% |
| Profit (loss) carried forward | 14 | - | -€1,171 | -€1,171 | |
| Amounts payable | 17/49 | €23,087 | €18,144 | -€4,943 | -21.4% |
| Amounts payable within one year | 42/48 | €23,087 | €18,144 | -€4,943 | -21.4% |
| Trade debts | 44 | €1,237 | €1,411 | +€174 | +14.1% |
| Suppliers | 440/4 | €1,237 | €1,411 | +€174 | +14.1% |
| Taxes, remuneration and social security | 45 | €21,506 | €13,710 | -€7,797 | -36.3% |
| Taxes | 450/3 | €11,523 | €4,971 | -€6,552 | -56.9% |
| Remuneration and social security | 454/9 | €9,984 | €8,739 | -€1,245 | -12.5% |
| Other amounts payable | 47/48 | €345 | €3,024 | +€2,679 | +777% |
| Turnover | 70 | €152,576 | - | -€152,576 | |
| Non-recurring operating income | 76A | €4,807 | €4,781 | -€26 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,870 | - | -€63,870 | |
| Remuneration, social security and pensions | 62 | €67,257 | €67,285 | +€29 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,459 | €20,253 | +€3,794 | +23.1% |
| Other operating charges | 640/8 | €1,042 | €931 | -€111 | -10.6% |
| Gross operating margin | 9900 | €93,512 | €88,224 | -€5,288 | -5.7% |
| Operating profit (loss) | 9901 | €8,755 | -€245 | -€9,000 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -67.7% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -67.7% |
| Non-recurring financial income | 76B | €4 | - | -€4 | |
| Financial charges | 65/66B | €245 | €215 | -€29 | -12.0% |
| Recurring financial charges | 65 | €245 | €215 | -€29 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €8,515 | -€459 | -€8,974 | |
| Income taxes | 67/77 | €2,549 | €712 | -€1,837 | -72.1% |
| Profit (loss) for the period | 9904 | €5,966 | -€1,171 | -€7,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,966 | -€1,171 | -€7,137 |
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 16 October 2026 via checked.be.