ATAG: what changed
What changed
ATAG
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
-€148,658
2023 · -€32,099-€116,559
Equity
€133,605
2023 · €282,263-€148,658
Cash
€57,806
2023 · €274,092-€216,287
Balance sheet total
€5.9m
2023 · €5.1m+€877,517
Largest movements
Assets
- Receivables within one year +€970,093
up €970,093 (+22.3%), from €4.4m to €5.3m
of which Trade receivables: +€1.4m
- Cash -€216,287
down €216,287 (-78.9%), from €274,092 to €57,806
mainly Trade debts (-€1.4m) and Receivables within one year (-€970,093)
- Stocks and contracts +€167,528
up €167,528 (+101%), from €166,342 to €333,870
- Tangible fixed assets -€98,899
down €98,899 (-53.5%), from €184,933 to €86,034
of which Other tangible fixed assets: -€63,973
Equity and liabilities
- Accrued charges and deferred income +€2.1m
up €2.1m (+654%), from €318,802 to €2.4m
- Trade debts -€1.4m
down €1.4m (-47.6%), from €3.0m to €1.5m
- Tax, wage and social debts +€370,427
up €370,427 (+52.3%), from €707,779 to €1.1m
of which Taxes: +€309,175
- Other debts -€171,691
no longer reported in 2024 (was €171,691)
- Profit (loss) carried forward -€148,658
down €148,658 (-772%), from -€19,256 to -€167,914
Income statement
- Gross operating margin +€888,239
up €888,239 (+24.3%), from €3.7m to €4.5m
- Staff costs +€695,729
up €695,729 (+21.1%), from €3.3m to €4.0m
- Provisions +€221,930
up €221,930, from -€128,491 to €93,439
- Other operating charges +€74,287
up €74,287 (+41.4%), from €179,494 to €253,782
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€32,099
Gross operating margin
+€888,239
Staff costs
-€695,729
Depreciation
+€10,436
Write-downs
+€3,063
Provisions
-€221,930
Other operating charges
-€74,287
Financial income
-€27,076
Financial charges
+€12,574
Taxes
-€11,850
Result 2024
-€148,658
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€186,866
Investment
-€29,421
Financing
€0
Cash 2023
€274,092
From operations (derived)
-€186,866
Net result for the year
-€148,658
Depreciation
+€128,320
Stocks and contracts
-€167,528
Receivables within one year
-€970,093
Deferred charges and accrued income
-€55,082
Provisions
+€146,284
Trade debts
-€1.4m
Tax, wage and social debts
+€370,427
Other debts
-€171,691
Accrued charges and deferred income
+€2.1m
Investment (derived)
-€29,421
Investment in fixed assets (net)
-€29,421
Cash 2024
€57,806
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,058,819 | €5,936,336 | +€877,517 | +17.3% |
| Fixed assets | 21/28 | €184,933 | €86,034 | -€98,899 | -53.5% |
| Tangible fixed assets | 22/27 | €184,933 | €86,034 | -€98,899 | -53.5% |
| Furniture and vehicles | 24 | €99,935 | €65,009 | -€34,926 | -34.9% |
| Other tangible fixed assets | 26 | €84,998 | €21,025 | -€63,973 | -75.3% |
| Current assets | 29/58 | €4,873,886 | €5,850,302 | +€976,417 | +20.0% |
| Stocks and contracts in progress | 3 | €166,342 | €333,870 | +€167,528 | +101% |
| Stocks | 30/36 | €166,342 | €333,870 | +€167,528 | +101% |
| Amounts receivable within one year | 40/41 | €4,356,772 | €5,326,865 | +€970,093 | +22.3% |
| Trade receivables | 40 | €3,058,012 | €4,483,670 | +€1.4m | +46.6% |
| Other amounts receivable | 41 | €1,298,760 | €843,195 | -€455,565 | -35.1% |
| Cash at bank and in hand | 54/58 | €274,092 | €57,806 | -€216,287 | -78.9% |
| Deferred charges and accrued income | 490/1 | €76,680 | €131,762 | +€55,082 | +71.8% |
| Total equity and liabilities | 10/49 | €5,058,819 | €5,936,336 | +€877,517 | +17.3% |
| Equity | 10/15 | €282,263 | €133,605 | -€148,658 | -52.7% |
| Contributions | 10/11 | €248,053 | €248,053 | = | 0.0% |
| Capital | 10 | €248,053 | €248,053 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Uncalled capital | 101 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €53,466 | €53,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,166 | €39,166 | = | 0.0% |
| Legal reserve | 130 | €37,200 | €37,200 | = | 0.0% |
| Other | 1319 | €1,966 | €1,966 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,299 | €14,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,256 | -€167,914 | -€148,658 | -772% |
| Provisions and deferred taxes | 16 | €624,061 | €770,345 | +€146,284 | +23.4% |
| Provisions for liabilities and charges | 160/5 | €624,061 | €770,345 | +€146,284 | +23.4% |
| Pensions and similar obligations | 160 | €11,083 | €10,625 | -€459 | -4.1% |
| Other liabilities and charges | 164/5 | €612,978 | €759,720 | +€146,742 | +23.9% |
| Amounts payable | 17/49 | €4,152,494 | €5,032,386 | +€879,891 | +21.2% |
| Amounts payable within one year | 42/48 | €3,833,693 | €2,627,280 | -€1.2m | -31.5% |
| Trade debts | 44 | €2,954,223 | €1,549,075 | -€1.4m | -47.6% |
| Suppliers | 440/4 | €2,954,223 | €1,549,075 | -€1.4m | -47.6% |
| Taxes, remuneration and social security | 45 | €707,779 | €1,078,206 | +€370,427 | +52.3% |
| Taxes | 450/3 | €336,303 | €645,478 | +€309,175 | +91.9% |
| Remuneration and social security | 454/9 | €371,476 | €432,728 | +€61,252 | +16.5% |
| Other amounts payable | 47/48 | €171,691 | - | -€171,691 | |
| Accrued charges and deferred income | 492/3 | €318,802 | €2,405,105 | +€2.1m | +654% |
| Remuneration, social security and pensions | 62 | €3,296,709 | €3,992,439 | +€695,729 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,756 | €128,320 | -€10,436 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,723 | €660 | -€3,063 | -82.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€128,491 | €93,439 | +€221,930 | |
| Other operating charges | 640/8 | €179,494 | €253,782 | +€74,287 | +41.4% |
| Gross operating margin | 9900 | €3,650,489 | €4,538,728 | +€888,239 | +24.3% |
| Operating profit (loss) | 9901 | €160,297 | €70,089 | -€90,208 | -56.3% |
| Financial income | 75/76B | €53,665 | €26,589 | -€27,076 | -50.5% |
| Recurring financial income | 75 | €53,665 | €26,589 | -€27,076 | -50.5% |
| Financial charges | 65/66B | €187,073 | €174,499 | -€12,574 | -6.7% |
| Recurring financial charges | 65 | €187,073 | €174,499 | -€12,574 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €26,889 | -€77,820 | -€104,709 | |
| Income taxes | 67/77 | €58,987 | €70,837 | +€11,850 | +20.1% |
| Profit (loss) for the period | 9904 | -€32,099 | -€148,658 | -€116,559 | -363% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,099 | -€148,658 | -€116,559 | -363% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.