ATBG: 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.
ATBG
Largest movements
- Tangible fixed assets -€2,720
no longer reported in 2025 (was €2,720)
of which Plant, machinery and equipment: -€1,760
- Receivables within one year +€94
up €94 (+10.3%), from €914 to €1,008
- Profit (loss) carried forward -€2,527
down €2,527 (-13.1%), from -€19,224 to -€21,751
- Trade debts -€1,669
down €1,669 (-31.7%), from €5,264 to €3,595
- Other debts +€1,572
up €1,572 (+20.7%), from €7,594 to €9,166
- Gross operating margin +€2,044
up €2,044, from -€1,800 to €244
- Depreciation +€271
up €271 (+11.0%), from €2,449 to €2,720
- Financial charges +€51
new in 2025: €51
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 | €3,634 | €1,010 | -€2,624 | -72.2% |
| Fixed assets | 21/28 | €2,720 | - | -€2,720 | |
| Tangible fixed assets | 22/27 | €2,720 | - | -€2,720 | |
| Plant, machinery and equipment | 23 | €1,760 | - | -€1,760 | |
| Furniture and vehicles | 24 | €960 | - | -€960 | |
| Current assets | 29/58 | €914 | €1,010 | +€96 | +10.5% |
| Amounts receivable within one year | 40/41 | €914 | €1,008 | +€94 | +10.3% |
| Other amounts receivable | 41 | €914 | €1,008 | +€94 | +10.3% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €3,634 | €1,010 | -€2,624 | -72.2% |
| Equity | 10/15 | -€9,224 | -€11,751 | -€2,527 | -27.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,224 | -€21,751 | -€2,527 | -13.1% |
| Amounts payable | 17/49 | €12,858 | €12,761 | -€97 | -0.8% |
| Amounts payable within one year | 42/48 | €12,858 | €12,761 | -€97 | -0.8% |
| Trade debts | 44 | €5,264 | €3,595 | -€1,669 | -31.7% |
| Suppliers | 440/4 | €5,264 | €3,595 | -€1,669 | -31.7% |
| Other amounts payable | 47/48 | €7,594 | €9,166 | +€1,572 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,449 | €2,720 | +€271 | +11.0% |
| Gross operating margin | 9900 | -€1,800 | €244 | +€2,044 | |
| Operating profit (loss) | 9901 | -€4,249 | -€2,475 | +€1,774 | +41.7% |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | -€4,249 | -€2,527 | +€1,722 | +40.5% |
| Profit (loss) for the period | 9904 | -€4,249 | -€2,527 | +€1,722 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,249 | -€2,527 | +€1,722 | +40.5% |
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 7 October 2026 via checked.be.