ATEAS: 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.
ATEAS
Largest movements
- Cash +€8,498
up €8,498 (+71.3%), from €11,921 to €20,419
mainly Other debts (+€36,890) and Net result for the year (+€36,553)
- Receivables within one year +€4,410
up €4,410 (+24.9%), from €17,706 to €22,116
- Tangible fixed assets -€4,376
down €4,376 (-24.5%), from €17,859 to €13,483
of which Furniture and vehicles: -€3,073
- Other debts +€36,890
up €36,890 (+20960.2%), from €176 to €37,066
- Profit (loss) carried forward -€34,447
down €34,447 (-99.1%), from €34,747 to €300
- Tax, wage and social debts +€11,255
up €11,255 (+173.5%), from €6,486 to €17,741
- Trade debts -€5,208
down €5,208 (-90.9%), from €5,727 to €519
- Gross operating margin +€30,419
up €30,419 (+111.7%), from €27,238 to €57,657
- Other operating charges -€10,521
down €10,521 (-99.4%), from €10,584 to €63
- Taxes +€10,338
up €10,338 (+264.6%), from €3,907 to €14,245
- Write-downs +€1,755
new in 2025: €1,755
- Financial charges -€1,514
down €1,514 (-69.5%), from €2,180 to €666
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 | €47,636 | €56,168 | +€8,532 | +17.9% |
| Fixed assets | 21/28 | €18,009 | €13,633 | -€4,376 | -24.3% |
| Tangible fixed assets | 22/27 | €17,859 | €13,483 | -€4,376 | -24.5% |
| Furniture and vehicles | 24 | €10,971 | €7,898 | -€3,073 | -28.0% |
| Other tangible fixed assets | 26 | €6,888 | €5,586 | -€1,302 | -18.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €29,627 | €42,535 | +€12,908 | +43.6% |
| Amounts receivable within one year | 40/41 | €17,706 | €22,116 | +€4,410 | +24.9% |
| Trade receivables | 40 | €17,706 | €22,116 | +€4,410 | +24.9% |
| Cash at bank and in hand | 54/58 | €11,921 | €20,419 | +€8,498 | +71.3% |
| Total equity and liabilities | 10/49 | €47,636 | €56,168 | +€8,532 | +17.9% |
| Equity | 10/15 | €35,247 | €800 | -€34,447 | -97.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,747 | €300 | -€34,447 | -99.1% |
| Amounts payable | 17/49 | €12,389 | €55,368 | +€42,979 | +346.9% |
| Amounts payable within one year | 42/48 | €12,389 | €55,326 | +€42,937 | +346.6% |
| Trade debts | 44 | €5,727 | €519 | -€5,208 | -90.9% |
| Suppliers | 440/4 | €5,727 | €519 | -€5,208 | -90.9% |
| Taxes, remuneration and social security | 45 | €6,486 | €17,741 | +€11,255 | +173.5% |
| Taxes | 450/3 | €6,486 | €17,741 | +€11,255 | +173.5% |
| Other amounts payable | 47/48 | €176 | €37,066 | +€36,890 | +20960.2% |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €4,376 | +€329 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,755 | +€1,755 | |
| Other operating charges | 640/8 | €10,584 | €63 | -€10,521 | -99.4% |
| Gross operating margin | 9900 | €27,238 | €57,657 | +€30,419 | +111.7% |
| Operating profit (loss) | 9901 | €12,607 | €51,463 | +€38,856 | +308.2% |
| Financial income | 75/76B | €134 | €1 | -€133 | -99.2% |
| Recurring financial income | 75 | €134 | €1 | -€133 | -99.2% |
| Financial charges | 65/66B | €2,180 | €666 | -€1,514 | -69.5% |
| Recurring financial charges | 65 | €2,180 | €666 | -€1,514 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €10,561 | €50,798 | +€40,237 | +381.0% |
| Income taxes | 67/77 | €3,907 | €14,245 | +€10,338 | +264.6% |
| Profit (loss) for the period | 9904 | €6,654 | €36,553 | +€29,899 | +449.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,654 | €36,553 | +€29,899 | +449.3% |
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.