ATAUM: 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.
ATAUM
Largest movements
- Stocks and contracts -€515,113
down €515,113 (-62.8%), from €820,001 to €304,889
- Receivables within one year +€497,635
up €497,635 (+214.1%), from €232,393 to €730,028
of which Other amounts receivable: +€564,717
- Cash -€60,226
down €60,226 (-65.6%), from €91,763 to €31,537
mainly Receivables within one year (-€497,635) and Trade debts (-€395,243)
- Current investments -€50,000
down €50,000 (-16.7%), from €300,000 to €250,000
- Trade debts -€395,243
down €395,243 (-59.2%), from €668,055 to €272,812
- Other debts +€315,998
up €315,998 (+2237.7%), from €14,122 to €330,120
- Debts after one year -€50,929
down €50,929 (-62.3%), from €81,721 to €30,792
- Turnover -€4.7m
no longer reported in 2024 (was €4.7m)
- Purchases and services -€4.3m
no longer reported in 2024 (was €4.3m)
- Gross operating margin -€271,407
down €271,407 (-79.0%), from €343,565 to €72,158
- Taxes -€101,536
down €101,536 (-99.5%), from €102,005 to €469
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 | €1,448,727 | €1,327,804 | -€120,923 | -8.3% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €1,448,522 | €1,327,599 | -€120,923 | -8.3% |
| Stocks and contracts in progress | 3 | €820,001 | €304,889 | -€515,113 | -62.8% |
| Stocks | 30/36 | €820,001 | €304,889 | -€515,113 | -62.8% |
| Amounts receivable within one year | 40/41 | €232,393 | €730,028 | +€497,635 | +214.1% |
| Trade receivables | 40 | €203,826 | €136,744 | -€67,082 | -32.9% |
| Other amounts receivable | 41 | €28,567 | €593,284 | +€564,717 | +1976.8% |
| Current investments | 50/53 | €300,000 | €250,000 | -€50,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €91,763 | €31,537 | -€60,226 | -65.6% |
| Deferred charges and accrued income | 490/1 | €4,365 | €11,145 | +€6,780 | +155.3% |
| Total equity and liabilities | 10/49 | €1,448,727 | €1,327,804 | -€120,923 | -8.3% |
| Equity | 10/15 | €597,237 | €603,440 | +€6,204 | +1.0% |
| Contributions | 10/11 | €14,482 | €14,482 | = | 0.0% |
| Reserves | 13 | €579,673 | €585,673 | +€6,000 | +1.0% |
| Distributable reserves | 133 | €579,673 | €585,673 | +€6,000 | +1.0% |
| Profit (loss) carried forward | 14 | €3,082 | €3,285 | +€204 | +6.6% |
| Amounts payable | 17/49 | €851,490 | €724,364 | -€127,126 | -14.9% |
| Amounts payable after more than one year | 17 | €81,721 | €30,792 | -€50,929 | -62.3% |
| Financial debts | 170/4 | €81,721 | €30,792 | -€50,929 | -62.3% |
| Amounts payable within one year | 42/48 | €769,769 | €693,571 | -€76,198 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €48,658 | €50,929 | +€2,271 | +4.7% |
| Trade debts | 44 | €668,055 | €272,812 | -€395,243 | -59.2% |
| Suppliers | 440/4 | €668,055 | €272,812 | -€395,243 | -59.2% |
| Taxes, remuneration and social security | 45 | €38,934 | €39,711 | +€777 | +2.0% |
| Taxes | 450/3 | €36,977 | €34,754 | -€2,223 | -6.0% |
| Remuneration and social security | 454/9 | €1,957 | €4,957 | +€3,000 | +153.3% |
| Other amounts payable | 47/48 | €14,122 | €330,120 | +€315,998 | +2237.7% |
| Turnover | 70 | €4,682,644 | - | -€4.7m | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,345,945 | - | -€4.3m | |
| Remuneration, social security and pensions | 62 | €33,626 | €60,091 | +€26,466 | +78.7% |
| Other operating charges | 640/8 | - | €427 | +€427 | |
| Gross operating margin | 9900 | €343,565 | €72,158 | -€271,407 | -79.0% |
| Operating profit (loss) | 9901 | €309,940 | €11,639 | -€298,300 | -96.2% |
| Financial income | 75/76B | €35,979 | €4,644 | -€31,335 | -87.1% |
| Recurring financial income | 75 | €35,979 | €4,644 | -€31,335 | -87.1% |
| Financial charges | 65/66B | €7,954 | €6,642 | -€1,312 | -16.5% |
| Recurring financial charges | 65 | €7,954 | €6,642 | -€1,312 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €337,964 | €9,641 | -€328,323 | -97.1% |
| Income taxes | 67/77 | €102,005 | €469 | -€101,536 | -99.5% |
| Profit (loss) for the period | 9904 | €235,960 | €9,172 | -€226,787 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €235,960 | €9,172 | -€226,787 | -96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.