ATE INFORMATIQUE: 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.
ATE INFORMATIQUE
Largest movements
- Tangible fixed assets -€10,221
down €10,221 (-49.6%), from €20,616 to €10,395
of which Furniture and vehicles: -€7,653
- Deferred charges and accrued income +€5,320
new in 2024: €5,320
- Receivables within one year +€3,724
up €3,724 (+118.5%), from €3,142 to €6,866
- Cash +€1,663
up €1,663 (+260.9%), from €637 to €2,300
mainly Trade debts (+€25,492) and Other debts (+€9,706)
- Profit (loss) carried forward -€47,233
down €47,233 (-30.6%), from -€154,106 to -€201,339
- Trade debts +€25,492
up €25,492 (+33.2%), from €76,708 to €102,200
- Other debts +€9,706
up €9,706 (+9.1%), from €106,808 to €116,514
- Accrued charges and deferred income +€7,049
up €7,049 (+44.0%), from €16,028 to €23,077
- Tax, wage and social debts +€4,135
up €4,135 (+21.6%), from €19,143 to €23,278
of which Remuneration and social security: +€6,616
- Other operating charges +€5,271
up €5,271 (+5385.8%), from €98 to €5,369
- Staff costs -€4,202
down €4,202 (-19.3%), from €21,760 to €17,558
- Gross operating margin -€4,081
down €4,081 (-36.9%), from -€11,049 to -€15,130
- Financial charges +€886
up €886 (+21.5%), from €4,114 to €5,000
- Depreciation -€748
down €748 (-16.5%), from €4,518 to €3,770
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,280 | €77,202 | -€78 | -0.1% |
| Fixed assets | 21/28 | €20,616 | €10,395 | -€10,221 | -49.6% |
| Tangible fixed assets | 22/27 | €20,616 | €10,395 | -€10,221 | -49.6% |
| Furniture and vehicles | 24 | €9,754 | €2,101 | -€7,653 | -78.5% |
| Other tangible fixed assets | 26 | €10,862 | €8,294 | -€2,568 | -23.6% |
| Current assets | 29/58 | €56,664 | €66,807 | +€10,143 | +17.9% |
| Stocks and contracts in progress | 3 | €52,885 | €52,320 | -€565 | -1.1% |
| Stocks | 30/36 | €52,885 | €52,320 | -€565 | -1.1% |
| Amounts receivable within one year | 40/41 | €3,142 | €6,866 | +€3,724 | +118.5% |
| Trade receivables | 40 | €3,142 | €6,866 | +€3,724 | +118.5% |
| Cash at bank and in hand | 54/58 | €637 | €2,300 | +€1,663 | +260.9% |
| Deferred charges and accrued income | 490/1 | - | €5,320 | +€5,320 | |
| Total equity and liabilities | 10/49 | €77,280 | €77,202 | -€78 | -0.1% |
| Equity | 10/15 | -€147,906 | -€195,139 | -€47,233 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,106 | -€201,339 | -€47,233 | -30.6% |
| Amounts payable | 17/49 | €225,186 | €272,341 | +€47,155 | +20.9% |
| Amounts payable within one year | 42/48 | €209,159 | €249,264 | +€40,105 | +19.2% |
| Financial debts | 43 | €6,500 | €7,273 | +€773 | +11.9% |
| Credit institutions | 430/8 | - | €4,793 | +€4,793 | |
| Other loans | 439 | €6,500 | €2,480 | -€4,020 | -61.8% |
| Trade debts | 44 | €76,708 | €102,200 | +€25,492 | +33.2% |
| Suppliers | 440/4 | €76,708 | €102,200 | +€25,492 | +33.2% |
| Taxes, remuneration and social security | 45 | €19,143 | €23,278 | +€4,135 | +21.6% |
| Taxes | 450/3 | €12,160 | €9,679 | -€2,481 | -20.4% |
| Remuneration and social security | 454/9 | €6,984 | €13,600 | +€6,616 | +94.7% |
| Other amounts payable | 47/48 | €106,808 | €116,514 | +€9,706 | +9.1% |
| Accrued charges and deferred income | 492/3 | €16,028 | €23,077 | +€7,049 | +44.0% |
| Non-recurring operating income | 76A | - | €1,918 | +€1,918 | |
| Remuneration, social security and pensions | 62 | €21,760 | €17,558 | -€4,202 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,518 | €3,770 | -€748 | -16.5% |
| Other operating charges | 640/8 | €98 | €5,369 | +€5,271 | +5385.8% |
| Non-recurring operating charges | 66A | - | €134 | +€134 | |
| Gross operating margin | 9900 | -€11,049 | -€15,130 | -€4,081 | -36.9% |
| Operating profit (loss) | 9901 | -€37,425 | -€41,961 | -€4,537 | -12.1% |
| Financial income | 75/76B | €557 | - | -€557 | |
| Recurring financial income | 75 | €557 | - | -€557 | |
| Financial charges | 65/66B | €4,114 | €5,000 | +€886 | +21.5% |
| Recurring financial charges | 65 | €4,114 | €5,000 | +€886 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,982 | -€46,962 | -€5,979 | -14.6% |
| Income taxes | 67/77 | €266 | €271 | +€6 | +2.1% |
| Profit (loss) for the period | 9904 | -€41,248 | -€47,233 | -€5,985 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,248 | -€47,233 | -€5,985 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.