ATB: 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.
ATB
Largest movements
- Tangible fixed assets +€10,330
up €10,330 (+13.6%), from €75,918 to €86,248
of which Furniture and vehicles: +€13,120
- Cash +€7,560
up €7,560 (+46.7%), from €16,187 to €23,747
mainly Net result for the year (+€23,653) and Tax, wage and social debts (+€13,348)
- Profit (loss) carried forward +€23,653
up €23,653 (+173.4%), from €13,637 to €37,291
- Tax, wage and social debts +€13,348
up €13,348 (+223.8%), from €5,964 to €19,312
- Short-term financial debts -€11,500
down €11,500 (-46.0%), from €25,000 to €13,500
- Debts after one year -€7,037
down €7,037 (-12.3%), from €57,383 to €50,346
- Gross operating margin +€17,416
up €17,416 (+74.9%), from €23,262 to €40,678
- Taxes +€3,234
up €3,234 (+79.4%), from €4,070 to €7,304
- Depreciation +€2,722
up €2,722 (+139.8%), from €1,948 to €4,670
- Financial charges +€1,458
up €1,458 (+62.2%), from €2,344 to €3,801
- Financial income +€700
up €700 (+160.8%), from €435 to €1,136
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 | €113,872 | €131,771 | +€17,899 | +15.7% |
| Fixed assets | 21/28 | €75,918 | €86,248 | +€10,330 | +13.6% |
| Tangible fixed assets | 22/27 | €75,918 | €86,248 | +€10,330 | +13.6% |
| Land and buildings | 22 | €74,287 | €71,497 | -€2,790 | -3.8% |
| Furniture and vehicles | 24 | €1,631 | €14,751 | +€13,120 | +804.4% |
| Current assets | 29/58 | €37,954 | €45,523 | +€7,569 | +19.9% |
| Amounts receivable within one year | 40/41 | €20,215 | €20,372 | +€157 | +0.8% |
| Trade receivables | 40 | €1,484 | €3,744 | +€2,261 | +152.4% |
| Other amounts receivable | 41 | €18,732 | €16,628 | -€2,104 | -11.2% |
| Cash at bank and in hand | 54/58 | €16,187 | €23,747 | +€7,560 | +46.7% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,404 | -€147 | -9.5% |
| Total equity and liabilities | 10/49 | €113,872 | €131,771 | +€17,899 | +15.7% |
| Equity | 10/15 | €16,137 | €39,791 | +€23,653 | +146.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,637 | €37,291 | +€23,653 | +173.4% |
| Amounts payable | 17/49 | €97,735 | €91,981 | -€5,754 | -5.9% |
| Amounts payable after more than one year | 17 | €57,383 | €50,346 | -€7,037 | -12.3% |
| Financial debts | 170/4 | €57,383 | €50,346 | -€7,037 | -12.3% |
| Amounts payable within one year | 42/48 | €40,293 | €41,635 | +€1,342 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €6,732 | €7,037 | +€305 | +4.5% |
| Financial debts | 43 | €25,000 | €13,500 | -€11,500 | -46.0% |
| Credit institutions | 430/8 | €25,000 | €13,500 | -€11,500 | -46.0% |
| Trade debts | 44 | €2,597 | €1,786 | -€812 | -31.2% |
| Suppliers | 440/4 | €2,597 | €1,786 | -€812 | -31.2% |
| Taxes, remuneration and social security | 45 | €5,964 | €19,312 | +€13,348 | +223.8% |
| Taxes | 450/3 | €5,964 | €19,312 | +€13,348 | +223.8% |
| Accrued charges and deferred income | 492/3 | €59 | €0 | -€59 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,948 | €4,670 | +€2,722 | +139.8% |
| Other operating charges | 640/8 | €1,699 | €2,385 | +€687 | +40.4% |
| Gross operating margin | 9900 | €23,262 | €40,678 | +€17,416 | +74.9% |
| Operating profit (loss) | 9901 | €19,616 | €33,623 | +€14,007 | +71.4% |
| Financial income | 75/76B | €435 | €1,136 | +€700 | +160.8% |
| Recurring financial income | 75 | €435 | €1,136 | +€700 | +160.8% |
| Financial charges | 65/66B | €2,344 | €3,801 | +€1,458 | +62.2% |
| Recurring financial charges | 65 | €2,344 | €3,801 | +€1,458 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €17,708 | €30,957 | +€13,249 | +74.8% |
| Income taxes | 67/77 | €4,070 | €7,304 | +€3,234 | +79.4% |
| Profit (loss) for the period | 9904 | €13,637 | €23,653 | +€10,016 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,637 | €23,653 | +€10,016 | +73.4% |
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.