ATAB: 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
ATAB
NACE 43.410, Roofing work
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€899,337
2024 · €361,952-€1.3m
Equity
€1.7m
2024 · €2.6m-€899,337
Cash
€718,931
2024 · €753,096-€34,165
Balance sheet total
€3.8m
2024 · €4.3m-€517,636
Largest movements
Assets
- Receivables within one year -€388,505
down €388,505 (-15.1%), from €2.6m to €2.2m
of which Trade receivables: -€316,612
- Tangible fixed assets -€49,058
down €49,058 (-36.9%), from €132,995 to €83,937
of which Other tangible fixed assets: -€41,593
Equity and liabilities
- Reserves -€899,337
down €899,337 (-54.7%), from €1.6m to €744,933
of which Distributable reserves: -€899,337
- Provisions +€423,000
up €423,000 (+1510.7%), from €28,000 to €451,000
- Tax, wage and social debts -€65,726
down €65,726 (-16.9%), from €388,016 to €322,290
of which Remuneration and social security: -€139,067
Income statement
- Turnover -€2.6m
down €2.6m (-21.3%), from €12.3m to €9.7m
- Goods and materials -€1.7m
down €1.7m (-29.6%), from €5.8m to €4.1m
of which Purchases: -€1.7m
- Provisions +€423,000
new in 2025: €423,000
- Write-downs -€253,425
down €253,425, from €97,649 to -€155,775
- Other operating income -€171,860
down €171,860 (-36.7%), from €468,661 to €296,801
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
€361,952
Turnover
-€2.6m
Other operating income
-€171,860
Goods and materials
+€1.7m
Services and other goods
+€44,255
Staff costs
+€2,810
Depreciation
+€2,335
Write-downs
+€253,425
Provisions
-€423,000
Other operating charges
-€100,832
Other operating items
+€44,513
Financial income
-€54,985
Financial charges
+€790
Taxes
+€25,051
Result 2025
-€899,337
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
-€26,715
Investment
-€7,450
Financing
€0
Cash 2024
€753,096
From operations (derived)
-€26,715
Net result for the year
-€899,337
Depreciation
+€56,508
Stocks and contracts
+€32,179
Receivables within one year
+€388,505
Deferred charges and accrued income
+€13,729
Provisions
+€423,000
Trade debts
+€39,724
Tax, wage and social debts
-€65,726
Advances received
-€15,297
Investment (derived)
-€7,450
Investment in fixed assets (net)
-€7,450
Cash 2025
€718,931
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,303,445 | €3,785,809 | -€517,636 | -12.0% |
| Fixed assets | 21/28 | €133,495 | €84,437 | -€49,058 | -36.7% |
| Tangible fixed assets | 22/27 | €132,995 | €83,937 | -€49,058 | -36.9% |
| Plant, machinery and equipment | 23 | €26,266 | €18,953 | -€7,312 | -27.8% |
| Furniture and vehicles | 24 | €9,226 | €9,074 | -€153 | -1.7% |
| Other tangible fixed assets | 26 | €97,503 | €55,910 | -€41,593 | -42.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €500 | €500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €4,169,950 | €3,701,372 | -€468,578 | -11.2% |
| Stocks and contracts in progress | 3 | €826,050 | €793,871 | -€32,179 | -3.9% |
| Stocks | 30/36 | €303,050 | €303,871 | +€821 | +0.3% |
| Goods purchased for resale | 34 | €303,050 | €303,871 | +€821 | +0.3% |
| Contracts in progress | 37 | €523,000 | €490,000 | -€33,000 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,569,714 | €2,181,209 | -€388,505 | -15.1% |
| Trade receivables | 40 | €2,415,972 | €2,099,360 | -€316,612 | -13.1% |
| Other amounts receivable | 41 | €153,742 | €81,849 | -€71,893 | -46.8% |
| Cash at bank and in hand | 54/58 | €753,096 | €718,931 | -€34,165 | -4.5% |
| Deferred charges and accrued income | 490/1 | €21,090 | €7,361 | -€13,729 | -65.1% |
| Total equity and liabilities | 10/49 | €4,303,445 | €3,785,809 | -€517,636 | -12.0% |
| Equity | 10/15 | €2,644,270 | €1,744,933 | -€899,337 | -34.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €1,644,270 | €744,933 | -€899,337 | -54.7% |
| Non-distributable reserves | 130/1 | €265,347 | €265,347 | = | 0.0% |
| Legal reserve | 130 | €260,000 | €260,000 | = | 0.0% |
| Other | 1319 | €5,347 | €5,347 | = | 0.0% |
| Tax-exempt reserves | 132 | €158,123 | €158,123 | = | 0.0% |
| Distributable reserves | 133 | €1,220,800 | €321,464 | -€899,337 | -73.7% |
| Provisions and deferred taxes | 16 | €28,000 | €451,000 | +€423,000 | +1510.7% |
| Provisions for liabilities and charges | 160/5 | €28,000 | €451,000 | +€423,000 | +1510.7% |
| Other liabilities and charges | 164/5 | €28,000 | €451,000 | +€423,000 | +1510.7% |
| Amounts payable | 17/49 | €1,631,175 | €1,589,876 | -€41,299 | -2.5% |
| Amounts payable within one year | 42/48 | €1,631,175 | €1,589,876 | -€41,299 | -2.5% |
| Trade debts | 44 | €1,047,243 | €1,086,967 | +€39,724 | +3.8% |
| Suppliers | 440/4 | €1,047,243 | €1,086,967 | +€39,724 | +3.8% |
| Advances received on contracts in progress | 46 | €195,916 | €180,619 | -€15,297 | -7.8% |
| Taxes, remuneration and social security | 45 | €388,016 | €322,290 | -€65,726 | -16.9% |
| Taxes | 450/3 | €8,664 | €82,005 | +€73,341 | +846.5% |
| Remuneration and social security | 454/9 | €379,352 | €240,285 | -€139,067 | -36.7% |
| Operating income | 70/76A | €12,708,647 | €9,964,350 | -€2.7m | -21.6% |
| Turnover | 70 | €12,314,399 | €9,697,450 | -€2.6m | -21.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€77,800 | -€33,000 | +€44,800 | +57.6% |
| Other operating income | 74 | €468,661 | €296,801 | -€171,860 | -36.7% |
| Non-recurring operating income | 76A | €3,386 | €3,099 | -€287 | -8.5% |
| Operating charges | 60/66A | €12,365,493 | €10,853,342 | -€1.5m | -12.2% |
| Goods for resale, raw materials and consumables | 60 | €5,846,890 | €4,113,732 | -€1.7m | -29.6% |
| Purchases | 600/8 | €5,859,287 | €4,114,552 | -€1.7m | -29.8% |
| Change in stocks: decrease (increase) | 609 | -€12,397 | -€821 | +€11,576 | +93.4% |
| Services and other goods | 61 | €1,712,916 | €1,668,661 | -€44,255 | -2.6% |
| Remuneration, social security and pensions | 62 | €4,606,824 | €4,604,014 | -€2,810 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,843 | €56,508 | -€2,335 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €97,649 | -€155,775 | -€253,425 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €423,000 | +€423,000 | |
| Other operating charges | 640/8 | €42,371 | €143,202 | +€100,832 | +238.0% |
| Operating profit (loss) | 9901 | €343,154 | -€888,991 | -€1.2m | |
| Financial income | 75/76B | €71,843 | €16,858 | -€54,985 | -76.5% |
| Recurring financial income | 75 | €71,843 | €16,858 | -€54,985 | -76.5% |
| Income from current assets | 751 | €62,705 | €1,918 | -€60,787 | -96.9% |
| Other financial income | 752/9 | €9,138 | €14,940 | +€5,802 | +63.5% |
| Financial charges | 65/66B | €30,222 | €29,432 | -€790 | -2.6% |
| Recurring financial charges | 65 | €30,222 | €29,432 | -€790 | -2.6% |
| Debt charges | 650 | €18,962 | €18,624 | -€338 | -1.8% |
| Other financial charges | 652/9 | €11,260 | €10,808 | -€452 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €384,774 | -€901,565 | -€1.3m | |
| Income taxes | 67/77 | €22,822 | -€2,229 | -€25,051 | |
| Taxes | 670/3 | €22,822 | €2,325 | -€20,496 | -89.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €4,554 | +€4,554 | |
| Profit (loss) for the period | 9904 | €361,952 | -€899,337 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €361,952 | -€899,337 | -€1.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.