A.T.B.: what changed
Two fiscal 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.
What changed
A.T.B.
NACE 46.720, Wholesale of motor vehicle parts and accessories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€89,410
2024 · -€383,579+€294,168
Equity
€1.4m
2024 · €1.5m-€89,410
Cash
€2,023
2024 · €11,495-€9,473
Balance sheet total
€2.8m
2024 · €2.9m-€92,972
Largest movements
Assets
- Receivables within one year -€64,639
down €64,639 (-6.4%), from €1.0m to €939,386
of which Other amounts receivable: -€51,730
Equity and liabilities
- Reserves -€89,410
down €89,410 (-6.7%), from €1.3m to €1.2m
of which Distributable reserves: -€89,410
Income statement
- Financial charges -€21,252
down €21,252 (-33.8%), from €62,948 to €41,696
- Staff costs +€16,240
up €16,240 (+6.0%), from €270,634 to €286,874
- Other operating charges +€9,643
up €9,643 (+65.3%), from €14,768 to €24,411
- Depreciation -€2,684
down €2,684 (-13.2%), from €20,330 to €17,647
- Gross operating margin -€2,595
down €2,595 (-1.0%), from €254,404 to €251,809
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.
Result 2024
-€383,579
Gross operating margin
-€2,595
Staff costs
-€16,240
Depreciation
+€2,684
Other operating charges
-€9,643
Other operating items
+€296,019
Financial income
+€774
Financial charges
+€21,252
Taxes
+€1,917
Result 2025
-€89,410
Cash bridge derived
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.
From operations
+€209
Investment
€0
Financing
-€9,682
Cash 2024
€11,495
From operations (derived)
+€209
Net result for the year
-€89,410
Depreciation
+€17,647
Receivables after one year
+€7,661
Stocks and contracts
-€3,444
Receivables within one year
+€64,639
Deferred charges and accrued income
-€3,003
Trade debts
-€18,042
Tax, wage and social debts
+€12,262
Other debts
+€11,900
Financing
-€9,682
Debts after one year
-€19,213
Current portion of long-term debt
+€9,241
Short-term financial debts
+€291
Cash 2025
€2,023
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,873,864 | €2,780,892 | -€92,972 | -3.2% |
| Fixed assets | 21/28 | €96,161 | €78,514 | -€17,647 | -18.4% |
| Intangible fixed assets | 21 | €48,227 | €36,000 | -€12,227 | -25.4% |
| Tangible fixed assets | 22/27 | €38,018 | €32,598 | -€5,419 | -14.3% |
| Land and buildings | 22 | €14,465 | €14,465 | = | 0.0% |
| Plant, machinery and equipment | 23 | €20,661 | €17,447 | -€3,213 | -15.6% |
| Furniture and vehicles | 24 | €2,892 | €686 | -€2,206 | -76.3% |
| Financial fixed assets | 28 | €9,916 | €9,916 | = | 0.0% |
| Current assets | 29/58 | €2,777,703 | €2,702,378 | -€75,325 | -2.7% |
| Amounts receivable after more than one year | 29 | €90,000 | €82,339 | -€7,661 | -8.5% |
| Trade receivables | 290 | €65,000 | - | -€65,000 | |
| Other amounts receivable | 291 | €25,000 | €82,339 | +€57,339 | +229.4% |
| Stocks and contracts in progress | 3 | €1,633,113 | €1,636,557 | +€3,444 | +0.2% |
| Stocks | 30/36 | €1,633,113 | €1,636,557 | +€3,444 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,004,024 | €939,386 | -€64,639 | -6.4% |
| Trade receivables | 40 | €286,802 | €273,894 | -€12,909 | -4.5% |
| Other amounts receivable | 41 | €717,222 | €665,492 | -€51,730 | -7.2% |
| Cash at bank and in hand | 54/58 | €11,495 | €2,023 | -€9,473 | -82.4% |
| Deferred charges and accrued income | 490/1 | €39,071 | €42,074 | +€3,003 | +7.7% |
| Total equity and liabilities | 10/49 | €2,873,864 | €2,780,892 | -€92,972 | -3.2% |
| Equity | 10/15 | €1,459,879 | €1,370,469 | -€89,410 | -6.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,334,879 | €1,245,469 | -€89,410 | -6.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €57,242 | €57,242 | = | 0.0% |
| Distributable reserves | 133 | €1,277,637 | €1,188,227 | -€89,410 | -7.0% |
| Amounts payable | 17/49 | €1,413,985 | €1,410,423 | -€3,562 | -0.3% |
| Amounts payable after more than one year | 17 | €177,669 | €158,456 | -€19,213 | -10.8% |
| Financial debts | 170/4 | €32,852 | €34,228 | +€1,376 | +4.2% |
| Other amounts payable | 178/9 | €144,817 | €124,228 | -€20,589 | -14.2% |
| Amounts payable within one year | 42/48 | €1,236,316 | €1,251,968 | +€15,652 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €14,661 | €23,902 | +€9,241 | +63.0% |
| Financial debts | 43 | €521,268 | €521,559 | +€291 | +0.1% |
| Credit institutions | 430/8 | €521,268 | €521,559 | +€291 | +0.1% |
| Trade debts | 44 | €405,877 | €387,834 | -€18,042 | -4.4% |
| Suppliers | 440/4 | €405,877 | €387,834 | -€18,042 | -4.4% |
| Taxes, remuneration and social security | 45 | €18,910 | €31,172 | +€12,262 | +64.8% |
| Taxes | 450/3 | €10,325 | €16,203 | +€5,878 | +56.9% |
| Remuneration and social security | 454/9 | €8,585 | €14,969 | +€6,384 | +74.4% |
| Other amounts payable | 47/48 | €275,600 | €287,500 | +€11,900 | +4.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €270,634 | €286,874 | +€16,240 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,330 | €17,647 | -€2,684 | -13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €14,768 | €24,411 | +€9,643 | +65.3% |
| Non-recurring operating charges | 66A | €296,019 | €0 | -€296,019 | -100.0% |
| Gross operating margin | 9900 | €254,404 | €251,809 | -€2,595 | -1.0% |
| Operating profit (loss) | 9901 | -€347,347 | -€77,122 | +€270,225 | +77.8% |
| Financial income | 75/76B | €28,633 | €29,407 | +€774 | +2.7% |
| Recurring financial income | 75 | €28,633 | €29,407 | +€774 | +2.7% |
| Financial charges | 65/66B | €62,948 | €41,696 | -€21,252 | -33.8% |
| Recurring financial charges | 65 | €62,948 | €41,696 | -€21,252 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€381,662 | -€89,410 | +€292,251 | +76.6% |
| Income taxes | 67/77 | €1,917 | €0 | -€1,917 | -100.0% |
| Profit (loss) for the period | 9904 | -€383,579 | -€89,410 | +€294,168 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€383,579 | -€89,410 | +€294,168 | +76.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.