ATA FOOD: 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.
What changed
ATA FOOD
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,444
2024 · €28,657+€2,787
Equity
€174,637
2024 · €177,961-€3,325
Cash
€202,181
2024 · €198,917+€3,264
Balance sheet total
€512,525
2024 · €532,013-€19,488
Largest movements
Assets
- Tangible fixed assets -€27,689
down €27,689 (-12.5%), from €222,112 to €194,423
of which Plant, machinery and equipment: -€34,888
Equity and liabilities
- Debts after one year -€40,140
down €40,140 (-36.7%), from €109,497 to €69,357
- Tax, wage and social debts +€12,653
up €12,653 (+34.9%), from €36,218 to €48,871
of which Remuneration and social security: +€10,882
- Other debts +€11,113
up €11,113 (+47.9%), from €23,203 to €34,315
- Current portion of long-term debt -€7,348
down €7,348 (-13.3%), from €55,348 to €48,000
Income statement
- Gross operating margin +€50,440
up €50,440 (+17.6%), from €286,762 to €337,202
- Staff costs +€39,867
up €39,867 (+18.4%), from €216,096 to €255,963
- Financial charges +€4,417
up €4,417 (+39.4%), from €11,202 to €15,619
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
€28,657
Gross operating margin
+€50,440
Staff costs
-€39,867
Depreciation
-€2,286
Other operating charges
-€118
Financial income
+€420
Financial charges
-€4,417
Taxes
-€1,384
Result 2025
€31,444
raises the resultlowers the result
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.
From operations
+€96,909
Investment
-€11,389
Financing
-€82,256
Cash 2024
€198,917
From operations (derived)
+€96,909
Net result for the year
+€31,444
Depreciation
+€39,079
Stocks and contracts
-€5,214
Receivables within one year
+€2,260
Deferred charges and accrued income
-€1,983
Trade debts
+€3,154
Tax, wage and social debts
+€12,653
Other debts
+€11,113
Accrued charges and deferred income
+€4,405
Investment (derived)
-€11,389
Investment in fixed assets (net)
-€11,389
Financing
-€82,256
Debts after one year
-€40,140
Current portion of long-term debt
-€7,348
Contributions, distributions and other
-€34,768
Cash 2025
€202,181
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,013 | €512,525 | -€19,488 | -3.7% |
| Fixed assets | 21/28 | €222,112 | €194,423 | -€27,689 | -12.5% |
| Tangible fixed assets | 22/27 | €222,112 | €194,423 | -€27,689 | -12.5% |
| Plant, machinery and equipment | 23 | €221,946 | €187,058 | -€34,888 | -15.7% |
| Furniture and vehicles | 24 | €166 | €7,365 | +€7,199 | +4,340% |
| Current assets | 29/58 | €309,901 | €318,102 | +€8,201 | +2.6% |
| Stocks and contracts in progress | 3 | €62,094 | €67,308 | +€5,214 | +8.4% |
| Stocks | 30/36 | €62,094 | €67,308 | +€5,214 | +8.4% |
| Amounts receivable within one year | 40/41 | €37,962 | €35,701 | -€2,260 | -6.0% |
| Trade receivables | 40 | €14,951 | €4,181 | -€10,770 | -72.0% |
| Other amounts receivable | 41 | €23,010 | €31,520 | +€8,510 | +37.0% |
| Cash at bank and in hand | 54/58 | €198,917 | €202,181 | +€3,264 | +1.6% |
| Deferred charges and accrued income | 490/1 | €10,929 | €12,912 | +€1,983 | +18.1% |
| Total equity and liabilities | 10/49 | €532,013 | €512,525 | -€19,488 | -3.7% |
| Equity | 10/15 | €177,961 | €174,637 | -€3,325 | -1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,384 | €77,828 | +€1,444 | +1.9% |
| Investment grants | 15 | €33,377 | €28,609 | -€4,768 | -14.3% |
| Amounts payable | 17/49 | €354,052 | €337,889 | -€16,164 | -4.6% |
| Amounts payable after more than one year | 17 | €109,497 | €69,357 | -€40,140 | -36.7% |
| Financial debts | 170/4 | €109,497 | €69,357 | -€40,140 | -36.7% |
| Amounts payable within one year | 42/48 | €222,256 | €241,827 | +€19,571 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €55,348 | €48,000 | -€7,348 | -13.3% |
| Trade debts | 44 | €107,487 | €110,641 | +€3,154 | +2.9% |
| Suppliers | 440/4 | €107,487 | €110,641 | +€3,154 | +2.9% |
| Taxes, remuneration and social security | 45 | €36,218 | €48,871 | +€12,653 | +34.9% |
| Taxes | 450/3 | - | €1,771 | +€1,771 | |
| Remuneration and social security | 454/9 | €36,218 | €47,100 | +€10,882 | +30.0% |
| Other amounts payable | 47/48 | €23,203 | €34,315 | +€11,113 | +47.9% |
| Accrued charges and deferred income | 492/3 | €22,299 | €26,705 | +€4,405 | +19.8% |
| Remuneration, social security and pensions | 62 | €216,096 | €255,963 | +€39,867 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,793 | €39,079 | +€2,286 | +6.2% |
| Other operating charges | 640/8 | €384 | €503 | +€118 | +30.7% |
| Gross operating margin | 9900 | €286,762 | €337,202 | +€50,440 | +17.6% |
| Operating profit (loss) | 9901 | €33,489 | €41,658 | +€8,168 | +24.4% |
| Financial income | 75/76B | €6,369 | €6,789 | +€420 | +6.6% |
| Recurring financial income | 75 | €6,369 | €6,789 | +€420 | +6.6% |
| Financial charges | 65/66B | €11,202 | €15,619 | +€4,417 | +39.4% |
| Recurring financial charges | 65 | €11,202 | €15,619 | +€4,417 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €28,657 | €32,828 | +€4,171 | +14.6% |
| Income taxes | 67/77 | - | €1,384 | +€1,384 | |
| Profit (loss) for the period | 9904 | €28,657 | €31,444 | +€2,787 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,657 | €31,444 | +€2,787 | +9.7% |
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 22 October 2026 via checked.be.