ATA: 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.
ATA
Largest movements
- Receivables within one year +€153,934
up €153,934 (+74.5%), from €206,524 to €360,458
of which Trade receivables: +€83,354
- Tangible fixed assets +€51,384
up €51,384 (+79.7%), from €64,438 to €115,821
of which Furniture and vehicles: +€65,501
- Cash -€19,958
down €19,958 (-86.8%), from €22,999 to €3,041
mainly Receivables within one year (-€153,934) and Investment in fixed assets (net) (-€81,229)
- Debts after one year +€103,113
up €103,113 (+85.4%), from €120,777 to €223,890
- Trade debts +€76,688
up €76,688 (+215.2%), from €35,632 to €112,319
- Gross operating margin +€2,687
up €2,687 (+6.4%), from €42,042 to €44,729
- Financial charges -€2,486
down €2,486 (-51.2%), from €4,856 to €2,370
- Depreciation +€1,608
up €1,608 (+5.7%), from €28,237 to €29,845
- Other operating charges -€696
down €696 (-17.0%), from €4,107 to €3,410
- Taxes +€672
up €672 (+18.5%), from €3,626 to €4,298
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,068 | €481,617 | +€185,549 | +62.7% |
| Fixed assets | 21/28 | €65,000 | €116,384 | +€51,384 | +79.1% |
| Tangible fixed assets | 22/27 | €64,438 | €115,821 | +€51,384 | +79.7% |
| Land and buildings | 22 | €1,517 | €0 | -€1,517 | -100.0% |
| Plant, machinery and equipment | 23 | €12,960 | €10,000 | -€2,960 | -22.8% |
| Furniture and vehicles | 24 | €40,320 | €105,821 | +€65,501 | +162.5% |
| Leasing and similar rights | 25 | €9,641 | - | -€9,641 | |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €231,068 | €365,233 | +€134,165 | +58.1% |
| Amounts receivable within one year | 40/41 | €206,524 | €360,458 | +€153,934 | +74.5% |
| Trade receivables | 40 | €129,655 | €213,010 | +€83,354 | +64.3% |
| Other amounts receivable | 41 | €76,868 | €147,448 | +€70,580 | +91.8% |
| Cash at bank and in hand | 54/58 | €22,999 | €3,041 | -€19,958 | -86.8% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,734 | +€189 | +12.2% |
| Total equity and liabilities | 10/49 | €296,068 | €481,617 | +€185,549 | +62.7% |
| Equity | 10/15 | €132,562 | €137,367 | +€4,805 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,102 | €116,907 | +€4,805 | +4.3% |
| Amounts payable | 17/49 | €163,506 | €344,250 | +€180,744 | +110.5% |
| Amounts payable after more than one year | 17 | €120,777 | €223,890 | +€103,113 | +85.4% |
| Financial debts | 170/4 | €120,777 | €223,890 | +€103,113 | +85.4% |
| Amounts payable within one year | 42/48 | €42,730 | €120,360 | +€77,631 | +181.7% |
| Trade debts | 44 | €35,632 | €112,319 | +€76,688 | +215.2% |
| Suppliers | 440/4 | €35,632 | €112,319 | +€76,688 | +215.2% |
| Taxes, remuneration and social security | 45 | €7,098 | €8,041 | +€943 | +13.3% |
| Taxes | 450/3 | €7,098 | €8,041 | +€943 | +13.3% |
| Non-recurring operating income | 76A | €23,366 | - | -€23,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,237 | €29,845 | +€1,608 | +5.7% |
| Other operating charges | 640/8 | €4,107 | €3,410 | -€696 | -17.0% |
| Gross operating margin | 9900 | €42,042 | €44,729 | +€2,687 | +6.4% |
| Operating profit (loss) | 9901 | €9,698 | €11,473 | +€1,775 | +18.3% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €4,856 | €2,370 | -€2,486 | -51.2% |
| Recurring financial charges | 65 | €4,856 | €2,370 | -€2,486 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €4,877 | €9,103 | +€4,226 | +86.7% |
| Income taxes | 67/77 | €3,626 | €4,298 | +€672 | +18.5% |
| Profit (loss) for the period | 9904 | €1,251 | €4,805 | +€3,554 | +284.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,251 | €4,805 | +€3,554 | +284.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.