ATA PERA: 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 PERA
Largest movements
- Tangible fixed assets +€367,298
up €367,298 (+133.7%), from €274,673 to €641,971
of which Land and buildings: +€362,974
- Debts after one year +€419,869
new in 2024: €419,869
- Profit (loss) carried forward -€173,090
down €173,090 (-243.0%), from -€71,231 to -€244,321
- Contributions +€106,774
up €106,774 (+27.9%), from €382,363 to €489,137
- Current portion of long-term debt +€30,131
new in 2024: €30,131
- Trade debts -€22,102
down €22,102 (-81.5%), from €27,133 to €5,031
- Gross operating margin -€128,822
down €128,822, from €14,626 to -€114,197
- Other operating charges -€69,916
down €69,916 (-97.3%), from €71,834 to €1,918
- Depreciation +€22,791
up €22,791 (+204.9%), from €11,124 to €33,915
- Financial charges +€19,177
up €19,177 (+1037.4%), from €1,849 to €21,026
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 | €338,975 | €702,998 | +€364,024 | +107.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €274,673 | €641,971 | +€367,298 | +133.7% |
| Tangible fixed assets | 22/27 | €274,673 | €641,971 | +€367,298 | +133.7% |
| Land and buildings | 22 | €215,471 | €578,445 | +€362,974 | +168.5% |
| Plant, machinery and equipment | 23 | €1,148 | €915 | -€233 | -20.3% |
| Furniture and vehicles | 24 | €58,054 | €62,612 | +€4,558 | +7.9% |
| Current assets | 29/58 | €64,302 | €61,027 | -€3,275 | -5.1% |
| Amounts receivable within one year | 40/41 | €49,425 | €47,012 | -€2,413 | -4.9% |
| Trade receivables | 40 | €45,148 | €44,740 | -€408 | -0.9% |
| Other amounts receivable | 41 | €4,278 | €2,272 | -€2,005 | -46.9% |
| Cash at bank and in hand | 54/58 | €14,078 | €11,502 | -€2,576 | -18.3% |
| Deferred charges and accrued income | 490/1 | €799 | €2,513 | +€1,714 | +214.7% |
| Total equity and liabilities | 10/49 | €338,975 | €702,998 | +€364,024 | +107.4% |
| Equity | 10/15 | €311,132 | €244,816 | -€66,316 | -21.3% |
| Contributions | 10/11 | €382,363 | €489,137 | +€106,774 | +27.9% |
| Outside capital | 11 | €382,363 | - | -€382,363 | |
| Other | 1109/19 | €382,363 | - | -€382,363 | |
| Profit (loss) carried forward | 14 | -€71,231 | -€244,321 | -€173,090 | -243.0% |
| Amounts payable | 17/49 | €27,842 | €458,182 | +€430,339 | +1545.6% |
| Amounts payable after more than one year | 17 | - | €419,869 | +€419,869 | |
| Financial debts | 170/4 | - | €419,869 | +€419,869 | |
| Amounts payable within one year | 42/48 | €27,842 | €38,313 | +€10,470 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | - | €30,131 | +€30,131 | |
| Trade debts | 44 | €27,133 | €5,031 | -€22,102 | -81.5% |
| Suppliers | 440/4 | €27,133 | €5,031 | -€22,102 | -81.5% |
| Taxes, remuneration and social security | 45 | €710 | €1,247 | +€538 | +75.8% |
| Taxes | 450/3 | €710 | €1,053 | +€344 | +48.4% |
| Remuneration and social security | 454/9 | - | €194 | +€194 | |
| Other amounts payable | 47/48 | - | €1,904 | +€1,904 | |
| Remuneration, social security and pensions | 62 | €438 | €1,574 | +€1,136 | +259.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,124 | €33,915 | +€22,791 | +204.9% |
| Other operating charges | 640/8 | €71,834 | €1,918 | -€69,916 | -97.3% |
| Gross operating margin | 9900 | €14,626 | -€114,197 | -€128,822 | |
| Operating profit (loss) | 9901 | -€68,771 | -€151,604 | -€82,833 | -120.4% |
| Financial income | 75/76B | €99 | €53 | -€45 | -45.9% |
| Recurring financial income | 75 | €99 | €53 | -€45 | -45.9% |
| Financial charges | 65/66B | €1,849 | €21,026 | +€19,177 | +1037.4% |
| Recurring financial charges | 65 | €1,849 | €21,026 | +€19,177 | +1037.4% |
| Profit (loss) for the period before taxes | 9903 | -€70,521 | -€172,577 | -€102,055 | -144.7% |
| Income taxes | 67/77 | €710 | €513 | -€196 | -27.7% |
| Profit (loss) for the period | 9904 | -€71,231 | -€173,090 | -€101,859 | -143.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,231 | -€173,090 | -€101,859 | -143.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.