ate Lier: 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 Lier
Largest movements
- Tangible fixed assets +€25,792
up €25,792 (+71.3%), from €36,194 to €61,985
of which Leasing and similar rights: +€36,406
- Cash -€10,976
down €10,976 (-18.8%), from €58,371 to €47,396
mainly Investment in fixed assets (net) (-€44,250) and Current investments (-€10,165)
- Current investments +€10,165
new in 2025: €10,165
- Stocks and contracts +€5,170
up €5,170 (+18.2%), from €28,420 to €33,589
- Deferred charges and accrued income +€2,307
up €2,307, from €0 to €2,307
- Debts after one year +€13,832
up €13,832 (+50.6%), from €27,358 to €41,190
- Reserves +€9,991
up €9,991 (+22.9%), from €43,600 to €53,591
- Current portion of long-term debt +€8,591
up €8,591 (+59.0%), from €14,572 to €23,163
- Tax, wage and social debts -€3,681
down €3,681 (-46.7%), from €7,874 to €4,193
- Trade debts +€2,242
up €2,242 (+478%), from €469 to €2,711
- Depreciation +€7,606
up €7,606 (+70.1%), from €10,852 to €18,458
- Gross operating margin +€3,850
up €3,850 (+11.5%), from €33,401 to €37,250
- Financial charges +€2,118
up €2,118 (+99.2%), from €2,135 to €4,252
- Taxes -€1,765
down €1,765 (-35.7%), from €4,950 to €3,185
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.
Derived cash bridge
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 | €124,856 | €157,241 | +€32,385 | +25.9% |
| Fixed assets | 21/28 | €36,194 | €61,985 | +€25,792 | +71.3% |
| Tangible fixed assets | 22/27 | €36,194 | €61,985 | +€25,792 | +71.3% |
| Plant, machinery and equipment | 23 | €39 | €0 | -€39 | -100% |
| Furniture and vehicles | 24 | €20,806 | €11,857 | -€8,948 | -43.0% |
| Leasing and similar rights | 25 | - | €36,406 | +€36,406 | |
| Other tangible fixed assets | 26 | €15,349 | €13,722 | -€1,627 | -10.6% |
| Current assets | 29/58 | €88,662 | €95,256 | +€6,593 | +7.4% |
| Stocks and contracts in progress | 3 | €28,420 | €33,589 | +€5,170 | +18.2% |
| Stocks | 30/36 | €28,420 | €33,589 | +€5,170 | +18.2% |
| Amounts receivable within one year | 40/41 | €1,871 | €1,798 | -€73 | -3.9% |
| Trade receivables | 40 | €1,871 | €1,798 | -€73 | -3.9% |
| Current investments | 50/53 | - | €10,165 | +€10,165 | |
| Cash at bank and in hand | 54/58 | €58,371 | €47,396 | -€10,976 | -18.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,307 | +€2,307 | |
| Total equity and liabilities | 10/49 | €124,856 | €157,241 | +€32,385 | +25.9% |
| Equity | 10/15 | €63,600 | €73,591 | +€9,991 | +15.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,600 | €53,591 | +€9,991 | +22.9% |
| Distributable reserves | 133 | €43,600 | €53,591 | +€9,991 | +22.9% |
| Amounts payable | 17/49 | €61,256 | €83,650 | +€22,395 | +36.6% |
| Amounts payable after more than one year | 17 | €27,358 | €41,190 | +€13,832 | +50.6% |
| Financial debts | 170/4 | €27,358 | €41,190 | +€13,832 | +50.6% |
| Amounts payable within one year | 42/48 | €33,897 | €40,922 | +€7,025 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €14,572 | €23,163 | +€8,591 | +59.0% |
| Trade debts | 44 | €469 | €2,711 | +€2,242 | +478% |
| Suppliers | 440/4 | €469 | €2,711 | +€2,242 | +478% |
| Taxes, remuneration and social security | 45 | €7,874 | €4,193 | -€3,681 | -46.7% |
| Taxes | 450/3 | €7,874 | €4,193 | -€3,681 | -46.7% |
| Other amounts payable | 47/48 | €10,982 | €10,855 | -€127 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €1,538 | +€1,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,852 | €18,458 | +€7,606 | +70.1% |
| Other operating charges | 640/8 | €1,228 | €1,590 | +€361 | +29.4% |
| Gross operating margin | 9900 | €33,401 | €37,250 | +€3,850 | +11.5% |
| Operating profit (loss) | 9901 | €21,320 | €17,202 | -€4,118 | -19.3% |
| Financial income | 75/76B | €23 | €226 | +€203 | +894% |
| Recurring financial income | 75 | €23 | €226 | +€203 | +894% |
| Financial charges | 65/66B | €2,135 | €4,252 | +€2,118 | +99.2% |
| Recurring financial charges | 65 | €2,135 | €4,252 | +€2,118 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | €19,208 | €13,176 | -€6,033 | -31.4% |
| Income taxes | 67/77 | €4,950 | €3,185 | -€1,765 | -35.7% |
| Profit (loss) for the period | 9904 | €14,258 | €9,991 | -€4,267 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,258 | €9,991 | -€4,267 | -29.9% |
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 15 October 2026 via checked.be.