ATOSSA: what changed
ATOSSA
Largest movements
- Tangible fixed assets +€208,620
up €208,620 (+25.5%), from €818,738 to €1.0m
of which Land and buildings: +€224,729
- Receivables within one year +€20,677
up €20,677 (+64.0%), from €32,319 to €52,996
of which Trade receivables: +€16,237
- Debts after one year +€180,861
up €180,861 (+68.6%), from €263,781 to €444,642
- Trade debts -€64,263
down €64,263 (-17.9%), from €358,104 to €293,841
- Other debts +€61,394
up €61,394 (+36.3%), from €169,330 to €230,724
- Accrued charges and deferred income +€20,550
new in 2025: €20,550
- Reserves +€14,013
up €14,013 (+17.1%), from €81,987 to €96,000
of which Distributable reserves: +€14,013
- Gross operating margin +€112,078
up €112,078 (+207%), from €54,268 to €166,346
- Depreciation +€43,281
up €43,281 (+83.5%), from €51,827 to €95,108
- Taxes +€13,536
up €13,536 (+423%), from €3,203 to €16,739
- Other operating charges +€3,517
up €3,517 (+115%), from €3,067 to €6,584
- Financial charges +€2,287
up €2,287 (+26.9%), from €8,511 to €10,798
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €930,294 | €1,160,245 | +€229,951 | +24.7% |
| Fixed assets | 21/28 | €821,938 | €1,030,358 | +€208,420 | +25.4% |
| Tangible fixed assets | 22/27 | €818,738 | €1,027,358 | +€208,620 | +25.5% |
| Land and buildings | 22 | €522,390 | €747,119 | +€224,729 | +43.0% |
| Plant, machinery and equipment | 23 | €251,404 | €226,798 | -€24,606 | -9.8% |
| Furniture and vehicles | 24 | €2,329 | €16,353 | +€14,024 | +602% |
| Other tangible fixed assets | 26 | €42,615 | €37,088 | -€5,527 | -13.0% |
| Financial fixed assets | 28 | €3,200 | €3,000 | -€200 | -6.3% |
| Current assets | 29/58 | €108,356 | €129,887 | +€21,531 | +19.9% |
| Amounts receivable within one year | 40/41 | €32,319 | €52,996 | +€20,677 | +64.0% |
| Trade receivables | 40 | €17,570 | €33,807 | +€16,237 | +92.4% |
| Other amounts receivable | 41 | €14,749 | €19,189 | +€4,440 | +30.1% |
| Cash at bank and in hand | 54/58 | €76,037 | €76,891 | +€854 | +1.1% |
| Total equity and liabilities | 10/49 | €930,294 | €1,160,245 | +€229,951 | +24.7% |
| Equity | 10/15 | €96,840 | €110,853 | +€14,013 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,987 | €96,000 | +€14,013 | +17.1% |
| 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 | €80,127 | €94,140 | +€14,013 | +17.5% |
| Profit (loss) carried forward | 14 | €8,653 | €8,653 | = | 0.0% |
| Amounts payable | 17/49 | €833,454 | €1,049,392 | +€215,938 | +25.9% |
| Amounts payable after more than one year | 17 | €263,781 | €444,642 | +€180,861 | +68.6% |
| Financial debts | 170/4 | €263,781 | €444,642 | +€180,861 | +68.6% |
| Amounts payable within one year | 42/48 | €569,673 | €584,200 | +€14,527 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €35,616 | €40,647 | +€5,031 | +14.1% |
| Trade debts | 44 | €358,104 | €293,841 | -€64,263 | -17.9% |
| Suppliers | 440/4 | €358,104 | €293,841 | -€64,263 | -17.9% |
| Taxes, remuneration and social security | 45 | €6,623 | €18,988 | +€12,365 | +187% |
| Taxes | 450/3 | €6,623 | €18,988 | +€12,365 | +187% |
| Other amounts payable | 47/48 | €169,330 | €230,724 | +€61,394 | +36.3% |
| Accrued charges and deferred income | 492/3 | - | €20,550 | +€20,550 | |
| Non-recurring operating income | 76A | - | €3,292 | +€3,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,827 | €95,108 | +€43,281 | +83.5% |
| Other operating charges | 640/8 | €3,067 | €6,584 | +€3,517 | +115% |
| Gross operating margin | 9900 | €54,268 | €166,346 | +€112,078 | +207% |
| Operating profit (loss) | 9901 | -€626 | €64,654 | +€65,280 | |
| Financial income | 75/76B | €90 | €1,008 | +€918 | +1,020% |
| Recurring financial income | 75 | €90 | €1,008 | +€918 | +1,020% |
| Financial charges | 65/66B | €8,511 | €10,798 | +€2,287 | +26.9% |
| Recurring financial charges | 65 | €8,511 | €10,798 | +€2,287 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,047 | €54,864 | +€63,911 | |
| Income taxes | 67/77 | €3,203 | €16,739 | +€13,536 | +423% |
| Profit (loss) for the period | 9904 | -€12,250 | €38,125 | +€50,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,250 | €38,125 | +€50,375 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.