ATABAY: 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.
ATABAY
Largest movements
- Tangible fixed assets -€6,204
down €6,204 (-33.6%), from €18,440 to €12,236
of which Other tangible fixed assets: -€3,382
- Stocks and contracts +€3,500
up €3,500 (+29.7%), from €11,800 to €15,300
- Cash -€2,001
down €2,001 (-58.0%), from €3,448 to €1,447
mainly Net result for the year (-€4,424) and Stocks and contracts (-€3,500)
- Receivables within one year +€1,682
up €1,682 (+529%), from €318 to €2,000
- Profit (loss) carried forward -€4,424
down €4,424 (-40.1%), from €11,025 to €6,602
- Other debts +€1,500
new in 2025: €1,500
- Trade debts +€745
up €745 (+49.5%), from €1,507 to €2,252
- Tax, wage and social debts -€723
down €723 (-13.5%), from €5,338 to €4,615
of which Remuneration and social security: -€1,500
- Gross operating margin -€6,036
down €6,036 (-54.9%), from €10,995 to €4,959
- Financial charges +€197
up €197 (+34.7%), from €568 to €765
- Other operating charges +€125
up €125 (+12.5%), from €1,002 to €1,127
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,330 | €35,429 | -€2,901 | -7.6% |
| Fixed assets | 21/28 | €22,040 | €15,836 | -€6,204 | -28.1% |
| Tangible fixed assets | 22/27 | €18,440 | €12,236 | -€6,204 | -33.6% |
| Plant, machinery and equipment | 23 | €3,379 | €1,406 | -€1,973 | -58.4% |
| Furniture and vehicles | 24 | €2,834 | €2,037 | -€797 | -28.1% |
| Leasing and similar rights | 25 | €52 | - | -€52 | |
| Other tangible fixed assets | 26 | €12,175 | €8,793 | -€3,382 | -27.8% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €16,290 | €19,593 | +€3,302 | +20.3% |
| Stocks and contracts in progress | 3 | €11,800 | €15,300 | +€3,500 | +29.7% |
| Stocks | 30/36 | €11,800 | €15,300 | +€3,500 | +29.7% |
| Amounts receivable within one year | 40/41 | €318 | €2,000 | +€1,682 | +529% |
| Trade receivables | 40 | €318 | €2,000 | +€1,682 | +529% |
| Cash at bank and in hand | 54/58 | €3,448 | €1,447 | -€2,001 | -58.0% |
| Deferred charges and accrued income | 490/1 | €724 | €845 | +€121 | +16.6% |
| Total equity and liabilities | 10/49 | €38,330 | €35,429 | -€2,901 | -7.6% |
| Equity | 10/15 | €31,485 | €27,062 | -€4,424 | -14.0% |
| 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 | €11,025 | €6,602 | -€4,424 | -40.1% |
| Amounts payable | 17/49 | €6,845 | €8,367 | +€1,522 | +22.2% |
| Amounts payable within one year | 42/48 | €6,845 | €8,367 | +€1,522 | +22.2% |
| Trade debts | 44 | €1,507 | €2,252 | +€745 | +49.5% |
| Suppliers | 440/4 | €1,507 | €2,252 | +€745 | +49.5% |
| Taxes, remuneration and social security | 45 | €5,338 | €4,615 | -€723 | -13.5% |
| Taxes | 450/3 | €3,838 | €4,615 | +€777 | +20.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,535 | €7,490 | -€45 | -0.6% |
| Other operating charges | 640/8 | €1,002 | €1,127 | +€125 | +12.5% |
| Gross operating margin | 9900 | €10,995 | €4,959 | -€6,036 | -54.9% |
| Operating profit (loss) | 9901 | €2,458 | -€3,659 | -€6,117 | |
| Financial charges | 65/66B | €568 | €765 | +€197 | +34.7% |
| Recurring financial charges | 65 | €568 | €765 | +€197 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €1,890 | -€4,424 | -€6,314 | |
| Profit (loss) for the period | 9904 | €1,890 | -€4,424 | -€6,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,890 | -€4,424 | -€6,314 |
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 18 October 2026 via checked.be.