ATB OOSTENDE: what changed
What changed
ATB OOSTENDE
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
€18,510
2024 · €12,106+€6,404
Equity
€125,030
2024 · €106,520+€18,510
Cash
€29,309
2024 · €48,073-€18,764
Balance sheet total
€675,045
2024 · €657,576+€17,468
Largest movements
Assets
- Cash -€18,764
down €18,764 (-39.0%), from €48,073 to €29,309
mainly Investment in fixed assets (net) (-€91,316) and Trade debts (-€34,765)
- Tangible fixed assets +€18,386
up €18,386 (+4.2%), from €440,015 to €458,401
of which Furniture and vehicles: +€67,595
- Stocks and contracts +€11,408
up €11,408 (+12.7%), from €90,180 to €101,588
- Receivables within one year +€9,016
up €9,016 (+14.2%), from €63,370 to €72,386
of which Trade receivables: +€13,374
Equity and liabilities
- Trade debts -€34,765
down €34,765 (-21.6%), from €161,031 to €126,266
- Current portion of long-term debt +€21,263
up €21,263 (+39.0%), from €54,496 to €75,758
- Tax, wage and social debts +€19,639
up €19,639 (+65.4%), from €30,051 to €49,689
of which Remuneration and social security: +€12,888
- Reserves +€18,510
up €18,510 (+41.6%), from €44,547 to €63,057
of which Distributable reserves: +€18,510
- Debts after one year -€6,882
down €6,882 (-2.3%), from €298,381 to €291,499
Income statement
- Gross operating margin +€45,405
up €45,405 (+14.3%), from €318,479 to €363,885
- Staff costs +€28,932
up €28,932 (+14.4%), from €200,992 to €229,925
- Depreciation +€8,253
up €8,253 (+12.2%), from €67,757 to €76,010
Change in the result, 2024 to 2025
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 2024
€12,106
Gross operating margin
+€45,405
Staff costs
-€28,932
Depreciation
-€8,253
Write-downs
-€240
Other operating charges
+€525
Other operating items
+€1,032
Financial income
+€39
Financial charges
-€1,149
Taxes
-€2,023
Result 2025
€18,510
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,484
Investment
-€91,316
Financing
+€13,068
Cash 2024
€48,073
From operations (derived)
+€59,484
Net result for the year
+€18,510
Depreciation
+€76,010
Stocks and contracts
-€11,408
Receivables within one year
-€9,016
Deferred charges and accrued income
-€503
Trade debts
-€34,765
Tax, wage and social debts
+€19,639
Other debts
-€254
Accrued charges and deferred income
+€1,271
Investment (derived)
-€91,316
Investment in fixed assets (net)
-€91,316
Financing
+€13,068
Debts after one year
-€6,882
Current portion of long-term debt
+€21,263
Short-term financial debts
-€1,313
Cash 2025
€29,309
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €657,576 | €675,045 | +€17,468 | +2.7% |
| Fixed assets | 21/28 | €452,775 | €468,081 | +€15,306 | +3.4% |
| Tangible fixed assets | 22/27 | €440,015 | €458,401 | +€18,386 | +4.2% |
| Land and buildings | 22 | €388,438 | €338,591 | -€49,847 | -12.8% |
| Plant, machinery and equipment | 23 | €45,919 | €46,556 | +€638 | +1.4% |
| Furniture and vehicles | 24 | €5,658 | €73,254 | +€67,595 | +1,195% |
| Financial fixed assets | 28 | €12,760 | €9,680 | -€3,080 | -24.1% |
| Current assets | 29/58 | €204,801 | €206,964 | +€2,162 | +1.1% |
| Stocks and contracts in progress | 3 | €90,180 | €101,588 | +€11,408 | +12.7% |
| Stocks | 30/36 | €90,180 | €101,588 | +€11,408 | +12.7% |
| Amounts receivable within one year | 40/41 | €63,370 | €72,386 | +€9,016 | +14.2% |
| Trade receivables | 40 | €58,366 | €71,740 | +€13,374 | +22.9% |
| Other amounts receivable | 41 | €5,005 | €646 | -€4,358 | -87.1% |
| Cash at bank and in hand | 54/58 | €48,073 | €29,309 | -€18,764 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,177 | €3,681 | +€503 | +15.8% |
| Total equity and liabilities | 10/49 | €657,576 | €675,045 | +€17,468 | +2.7% |
| Equity | 10/15 | €106,520 | €125,030 | +€18,510 | +17.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €44,547 | €63,057 | +€18,510 | +41.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €38,349 | €56,859 | +€18,510 | +48.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €551,057 | €550,015 | -€1,042 | -0.2% |
| Amounts payable after more than one year | 17 | €298,381 | €291,499 | -€6,882 | -2.3% |
| Financial debts | 170/4 | €298,381 | €291,499 | -€6,882 | -2.3% |
| Amounts payable within one year | 42/48 | €251,963 | €256,532 | +€4,569 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €54,496 | €75,758 | +€21,263 | +39.0% |
| Financial debts | 43 | €1,313 | €0 | -€1,313 | -100% |
| Other loans | 439 | €1,313 | €0 | -€1,313 | -100% |
| Trade debts | 44 | €161,031 | €126,266 | -€34,765 | -21.6% |
| Suppliers | 440/4 | €161,031 | €126,266 | -€34,765 | -21.6% |
| Taxes, remuneration and social security | 45 | €30,051 | €49,689 | +€19,639 | +65.4% |
| Taxes | 450/3 | €12,934 | €19,686 | +€6,751 | +52.2% |
| Remuneration and social security | 454/9 | €17,116 | €30,004 | +€12,888 | +75.3% |
| Other amounts payable | 47/48 | €5,073 | €4,819 | -€254 | -5.0% |
| Accrued charges and deferred income | 492/3 | €713 | €1,983 | +€1,271 | +178% |
| Non-recurring operating income | 76A | €100 | €0 | -€100 | -100% |
| Remuneration, social security and pensions | 62 | €200,992 | €229,925 | +€28,932 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,757 | €76,010 | +€8,253 | +12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €240 | +€240 | |
| Other operating charges | 640/8 | €14,141 | €13,616 | -€525 | -3.7% |
| Non-recurring operating charges | 66A | €1,032 | €0 | -€1,032 | -100% |
| Gross operating margin | 9900 | €318,479 | €363,885 | +€45,405 | +14.3% |
| Operating profit (loss) | 9901 | €34,556 | €44,093 | +€9,537 | +27.6% |
| Financial income | 75/76B | €59 | €98 | +€39 | +67.1% |
| Recurring financial income | 75 | €59 | €98 | +€39 | +67.1% |
| Financial charges | 65/66B | €14,917 | €16,066 | +€1,149 | +7.7% |
| Recurring financial charges | 65 | €14,917 | €16,066 | +€1,149 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €19,698 | €28,125 | +€8,427 | +42.8% |
| Income taxes | 67/77 | €7,592 | €9,615 | +€2,023 | +26.7% |
| Profit (loss) for the period | 9904 | €12,106 | €18,510 | +€6,404 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,106 | €18,510 | +€6,404 | +52.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.