ATB SERV: 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.
What changed
ATB SERV
NACE 46.190, Agents in non-specialised wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€86,989
2024 · €72,319+€14,670
Equity
€763,761
2024 · €676,772+€86,989
Cash
€91,230
2024 · €36,489+€54,741
Balance sheet total
€866,306
2024 · €801,943+€64,363
Largest movements
Assets
- Cash +€54,741
up €54,741 (+150.0%), from €36,489 to €91,230
mainly Net result for the year (+€86,989) and Depreciation (+€24,124)
- Current investments +€24,841
up €24,841 (+7.1%), from €349,063 to €373,904
- Receivables within one year -€12,000
down €12,000 (-13.8%), from €87,000 to €75,000
of which Trade receivables: -€12,000
Equity and liabilities
- Reserves +€86,989
up €86,989 (+20.5%), from €425,183 to €512,172
of which Tax-exempt reserves: +€86,989
- Current portion of long-term debt -€19,653
down €19,653 (-100.0%), from €19,653 to €0
Income statement
- Financial income +€10,549
new in 2025: €10,549
- Depreciation -€9,316
down €9,316 (-27.9%), from €33,440 to €24,124
- Other operating charges +€2,442
up €2,442 (+101.4%), from €2,407 to €4,850
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.
Result 2024
€72,319
Gross operating margin
-€749
Staff costs
-€1,491
Depreciation
+€9,316
Other operating charges
-€2,442
Financial income
+€10,549
Financial charges
+€1,281
Taxes
-€1,794
Result 2025
€86,989
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.
From operations
+€122,234
Investment
-€47,841
Financing
-€19,653
Cash 2024
€36,489
From operations (derived)
+€122,234
Net result for the year
+€86,989
Depreciation
+€24,124
Receivables within one year
+€12,000
Deferred charges and accrued income
+€2,094
Provisions
-€5,880
Trade debts
-€1,221
Tax, wage and social debts
+€4,128
Investment (derived)
-€47,841
Investment in fixed assets (net)
-€23,000
Current investments
-€24,841
Financing
-€19,653
Current portion of long-term debt
-€19,653
Cash 2025
€91,230
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €801,943 | €866,306 | +€64,363 | +8.0% |
| Fixed assets | 21/28 | €326,776 | €325,652 | -€1,124 | -0.3% |
| Tangible fixed assets | 22/27 | €321,026 | €319,902 | -€1,124 | -0.4% |
| Land and buildings | 22 | €298,460 | €285,547 | -€12,913 | -4.3% |
| Plant, machinery and equipment | 23 | €8,048 | €4,290 | -€3,758 | -46.7% |
| Furniture and vehicles | 24 | €8,452 | €26,425 | +€17,974 | +212.7% |
| Other tangible fixed assets | 26 | €6,066 | €3,640 | -€2,426 | -40.0% |
| Financial fixed assets | 28 | €5,750 | €5,750 | = | 0.0% |
| Current assets | 29/58 | €475,167 | €540,654 | +€65,487 | +13.8% |
| Amounts receivable within one year | 40/41 | €87,000 | €75,000 | -€12,000 | -13.8% |
| Trade receivables | 40 | €12,000 | €0 | -€12,000 | -100.0% |
| Other amounts receivable | 41 | €75,000 | €75,000 | = | 0.0% |
| Current investments | 50/53 | €349,063 | €373,904 | +€24,841 | +7.1% |
| Cash at bank and in hand | 54/58 | €36,489 | €91,230 | +€54,741 | +150.0% |
| Deferred charges and accrued income | 490/1 | €2,615 | €520 | -€2,094 | -80.1% |
| Total equity and liabilities | 10/49 | €801,943 | €866,306 | +€64,363 | +8.0% |
| Equity | 10/15 | €676,772 | €763,761 | +€86,989 | +12.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €425,183 | €512,172 | +€86,989 | +20.5% |
| Non-distributable reserves | 130/1 | €3,497 | €3,497 | = | 0.0% |
| Legal reserve | 130 | €3,497 | €3,497 | = | 0.0% |
| Tax-exempt reserves | 132 | €418,847 | €505,836 | +€86,989 | +20.8% |
| Distributable reserves | 133 | €2,839 | €2,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | €245,391 | €245,391 | = | 0.0% |
| Provisions and deferred taxes | 16 | €56,856 | €50,976 | -€5,880 | -10.3% |
| Deferred taxes | 168 | €56,856 | €50,976 | -€5,880 | -10.3% |
| Amounts payable | 17/49 | €68,315 | €51,569 | -€16,746 | -24.5% |
| Amounts payable after more than one year | 17 | €23,272 | €23,272 | = | 0.0% |
| Other amounts payable | 178/9 | €23,272 | €23,272 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,043 | €28,297 | -€16,746 | -37.2% |
| Current portion of amounts payable after more than one year | 42 | €19,653 | €0 | -€19,653 | -100.0% |
| Trade debts | 44 | €1,745 | €524 | -€1,221 | -70.0% |
| Suppliers | 440/4 | €1,745 | €524 | -€1,221 | -70.0% |
| Taxes, remuneration and social security | 45 | €21,146 | €25,274 | +€4,128 | +19.5% |
| Taxes | 450/3 | €15,589 | €19,519 | +€3,929 | +25.2% |
| Remuneration and social security | 454/9 | €5,556 | €5,755 | +€199 | +3.6% |
| Other amounts payable | 47/48 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,797 | €42,288 | +€1,491 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,440 | €24,124 | -€9,316 | -27.9% |
| Other operating charges | 640/8 | €2,407 | €4,850 | +€2,442 | +101.4% |
| Gross operating margin | 9900 | €190,403 | €189,655 | -€749 | -0.4% |
| Operating profit (loss) | 9901 | €113,759 | €118,393 | +€4,634 | +4.1% |
| Financial income | 75/76B | - | €10,549 | +€10,549 | |
| Recurring financial income | 75 | - | €10,549 | +€10,549 | |
| Financial charges | 65/66B | €2,027 | €746 | -€1,281 | -63.2% |
| Recurring financial charges | 65 | €2,027 | €746 | -€1,281 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €111,732 | €128,196 | +€16,464 | +14.7% |
| Transfer from deferred taxes | 780 | €5,880 | €5,880 | = | 0.0% |
| Income taxes | 67/77 | €45,293 | €47,087 | +€1,794 | +4.0% |
| Profit (loss) for the period | 9904 | €72,319 | €86,989 | +€14,670 | +20.3% |
| Transfer from tax-exempt reserves | 789 | €11,419 | €11,419 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,738 | €98,408 | +€14,670 | +17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.