ATB Simons: 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 Simons
Largest movements
- Receivables within one year -€63,355
down €63,355 (-39.1%), from €161,864 to €98,509
of which Trade receivables: -€61,614
- Cash +€26,085
up €26,085, from €0 to €26,085
mainly Receivables within one year (+€63,355) and Trade debts (+€19,946)
- Deferred charges and accrued income +€9,558
up €9,558 (+66.0%), from €14,490 to €24,049
- Stocks and contracts +€2,123
up €2,123 (+9.5%), from €22,460 to €24,583
- Short-term financial debts -€40,528
down €40,528 (-61.8%), from €65,528 to €25,000
- Current portion of long-term debt -€21,329
down €21,329 (-80.7%), from €26,444 to €5,114
- Trade debts +€19,946
new in 2025: €19,946
- Profit (loss) carried forward +€9,353
up €9,353, from -€9,353 to €0
- Reserves +€4,725
up €4,725 (+4.6%), from €102,365 to €107,090
of which Distributable reserves: +€4,725
- Depreciation -€3,965
down €3,965 (-58.1%), from €6,826 to €2,860
- Financial charges +€3,105
up €3,105 (+31.1%), from €9,991 to €13,096
- Gross operating margin -€1,075
down €1,075 (-2.6%), from €42,022 to €40,947
- Taxes +€998
up €998 (+16.4%), from €6,066 to €7,064
- Other operating charges +€555
up €555 (+17.3%), from €3,198 to €3,753
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 | €207,365 | €179,836 | -€27,529 | -13.3% |
| Fixed assets | 21/28 | €8,551 | €6,611 | -€1,940 | -22.7% |
| Tangible fixed assets | 22/27 | €8,301 | €6,361 | -€1,940 | -23.4% |
| Plant, machinery and equipment | 23 | €7,929 | €4,685 | -€3,244 | -40.9% |
| Furniture and vehicles | 24 | €372 | €1,676 | +€1,304 | +350.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €198,815 | €173,226 | -€25,589 | -12.9% |
| Stocks and contracts in progress | 3 | €22,460 | €24,583 | +€2,123 | +9.5% |
| Stocks | 30/36 | €22,460 | €24,583 | +€2,123 | +9.5% |
| Amounts receivable within one year | 40/41 | €161,864 | €98,509 | -€63,355 | -39.1% |
| Trade receivables | 40 | €129,255 | €67,641 | -€61,614 | -47.7% |
| Other amounts receivable | 41 | €32,609 | €30,868 | -€1,741 | -5.3% |
| Cash at bank and in hand | 54/58 | €0 | €26,085 | +€26,085 | |
| Deferred charges and accrued income | 490/1 | €14,490 | €24,049 | +€9,558 | +66.0% |
| Total equity and liabilities | 10/49 | €207,365 | €179,836 | -€27,529 | -13.3% |
| Equity | 10/15 | €111,612 | €125,690 | +€14,078 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,365 | €107,090 | +€4,725 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,505 | €105,230 | +€4,725 | +4.7% |
| Profit (loss) carried forward | 14 | -€9,353 | €0 | +€9,353 | |
| Amounts payable | 17/49 | €95,753 | €54,146 | -€41,607 | -43.5% |
| Amounts payable after more than one year | 17 | €3,432 | €0 | -€3,432 | -100.0% |
| Financial debts | 170/4 | €3,432 | €0 | -€3,432 | -100.0% |
| Amounts payable within one year | 42/48 | €92,322 | €54,096 | -€38,226 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €26,444 | €5,114 | -€21,329 | -80.7% |
| Financial debts | 43 | €65,528 | €25,000 | -€40,528 | -61.8% |
| Credit institutions | 430/8 | €65,528 | €25,000 | -€40,528 | -61.8% |
| Trade debts | 44 | - | €19,946 | +€19,946 | |
| Suppliers | 440/4 | - | €19,946 | +€19,946 | |
| Taxes, remuneration and social security | 45 | €350 | €4,036 | +€3,686 | +1053.6% |
| Taxes | 450/3 | - | €2,064 | +€2,064 | |
| Remuneration and social security | 454/9 | €350 | €1,972 | +€1,622 | +463.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €50 | +€50 | |
| Non-recurring operating income | 76A | €32,472 | €18,100 | -€14,373 | -44.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,826 | €2,860 | -€3,965 | -58.1% |
| Other operating charges | 640/8 | €3,198 | €3,753 | +€555 | +17.3% |
| Non-recurring operating charges | 66A | €65,132 | €1,139 | -€63,993 | -98.3% |
| Gross operating margin | 9900 | €42,022 | €40,947 | -€1,075 | -2.6% |
| Operating profit (loss) | 9901 | -€33,134 | €33,194 | +€66,329 | |
| Financial income | 75/76B | €1,447 | €1,043 | -€404 | -27.9% |
| Recurring financial income | 75 | €1,447 | €1,043 | -€404 | -27.9% |
| Financial charges | 65/66B | €9,991 | €13,096 | +€3,105 | +31.1% |
| Recurring financial charges | 65 | €9,991 | €13,096 | +€3,105 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,678 | €21,142 | +€62,820 | |
| Income taxes | 67/77 | €6,066 | €7,064 | +€998 | +16.4% |
| Profit (loss) for the period | 9904 | -€47,744 | €14,078 | +€61,822 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,744 | €14,078 | +€61,822 |
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 10 October 2026 via checked.be.