ATASTE: 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.
ATASTE
Largest movements
- Receivables within one year +€34,514
up €34,514 (+276.3%), from €12,493 to €47,007
of which Trade receivables: +€34,508
- Cash -€23,945
down €23,945 (-85.5%), from €28,003 to €4,058
mainly Receivables within one year (-€34,514) and Net result for the year (-€29,981)
- Tangible fixed assets -€8,582
down €8,582 (-42.1%), from €20,369 to €11,787
- Stocks and contracts -€5,402
down €5,402 (-14.5%), from €37,335 to €31,933
- Profit (loss) carried forward -€29,981
down €29,981 (-28.7%), from -€104,434 to -€134,415
- Debts after one year +€17,823
up €17,823 (+20.0%), from €88,955 to €106,778
- Current portion of long-term debt +€7,673
up €7,673 (+19.2%), from €39,987 to €47,660
- Trade debts +€1,288
up €1,288 (+22.4%), from €5,740 to €7,028
- Accrued charges and deferred income -€1,080
down €1,080 (-64.2%), from €1,682 to €603
- Gross operating margin -€74,012
down €74,012, from €55,036 to -€18,976
- Staff costs -€4,179
down €4,179 (-99.7%), from €4,191 to €12
- Depreciation -€1,553
down €1,553 (-16.9%), from €9,197 to €7,643
- Financial income +€1,194
up €1,194 (+2046.2%), from €58 to €1,252
- Other operating charges +€1,137
up €1,137 (+78.8%), from €1,443 to €2,580
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,249 | €100,072 | -€4,177 | -4.0% |
| Fixed assets | 21/28 | €26,027 | €16,463 | -€9,564 | -36.7% |
| Intangible fixed assets | 21 | €5,659 | €4,676 | -€983 | -17.4% |
| Tangible fixed assets | 22/27 | €20,369 | €11,787 | -€8,582 | -42.1% |
| Plant, machinery and equipment | 23 | €8,690 | €6,781 | -€1,909 | -22.0% |
| Furniture and vehicles | 24 | €601 | - | -€601 | |
| Leasing and similar rights | 25 | €6,684 | €2,584 | -€4,100 | -61.3% |
| Other tangible fixed assets | 26 | €4,394 | €2,423 | -€1,972 | -44.9% |
| Current assets | 29/58 | €78,222 | €83,609 | +€5,387 | +6.9% |
| Stocks and contracts in progress | 3 | €37,335 | €31,933 | -€5,402 | -14.5% |
| Stocks | 30/36 | €37,335 | €31,933 | -€5,402 | -14.5% |
| Amounts receivable within one year | 40/41 | €12,493 | €47,007 | +€34,514 | +276.3% |
| Trade receivables | 40 | €12,348 | €46,857 | +€34,508 | +279.5% |
| Other amounts receivable | 41 | €145 | €150 | +€5 | +3.8% |
| Cash at bank and in hand | 54/58 | €28,003 | €4,058 | -€23,945 | -85.5% |
| Deferred charges and accrued income | 490/1 | €391 | €612 | +€221 | +56.5% |
| Total equity and liabilities | 10/49 | €104,249 | €100,072 | -€4,177 | -4.0% |
| Equity | 10/15 | -€67,234 | -€97,215 | -€29,981 | -44.6% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,434 | -€134,415 | -€29,981 | -28.7% |
| Amounts payable | 17/49 | €171,483 | €197,287 | +€25,804 | +15.0% |
| Amounts payable after more than one year | 17 | €88,955 | €106,778 | +€17,823 | +20.0% |
| Financial debts | 170/4 | €88,955 | €106,778 | +€17,823 | +20.0% |
| Amounts payable within one year | 42/48 | €80,846 | €89,906 | +€9,060 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €39,987 | €47,660 | +€7,673 | +19.2% |
| Trade debts | 44 | €5,740 | €7,028 | +€1,288 | +22.4% |
| Suppliers | 440/4 | €5,740 | €7,028 | +€1,288 | +22.4% |
| Taxes, remuneration and social security | 45 | €1,467 | €1,983 | +€515 | +35.1% |
| Taxes | 450/3 | €1,293 | €1,983 | +€690 | +53.4% |
| Remuneration and social security | 454/9 | €175 | - | -€175 | |
| Other amounts payable | 47/48 | €33,652 | €33,236 | -€416 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,682 | €603 | -€1,080 | -64.2% |
| Remuneration, social security and pensions | 62 | €4,191 | €12 | -€4,179 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,197 | €7,643 | -€1,553 | -16.9% |
| Other operating charges | 640/8 | €1,443 | €2,580 | +€1,137 | +78.8% |
| Gross operating margin | 9900 | €55,036 | -€18,976 | -€74,012 | |
| Operating profit (loss) | 9901 | €40,206 | -€29,211 | -€69,417 | |
| Financial income | 75/76B | €58 | €1,252 | +€1,194 | +2046.2% |
| Recurring financial income | 75 | €58 | €1,252 | +€1,194 | +2046.2% |
| Financial charges | 65/66B | €2,711 | €2,022 | -€689 | -25.4% |
| Recurring financial charges | 65 | €2,711 | €2,022 | -€689 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €37,553 | -€29,981 | -€67,535 | |
| Profit (loss) for the period | 9904 | €37,553 | -€29,981 | -€67,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,553 | -€29,981 | -€67,535 |
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 11 October 2026 via checked.be.