Ateba: 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.
Ateba
Largest movements
- Intangible fixed assets -€178,479
down €178,479 (-14.3%), from €1.2m to €1.1m
- Tangible fixed assets -€93,178
down €93,178 (-5.0%), from €1.9m to €1.8m
of which Land and buildings: -€75,935
- Cash +€69,472
up €69,472 (+82.9%), from €83,781 to €153,253
mainly Depreciation (+€271,657) and Trade debts (+€15,356)
- Debts after one year -€166,668
down €166,668 (-7.9%), from €2.1m to €2.0m
- Profit (loss) carried forward -€55,916
down €55,916 (-10.6%), from -€525,399 to -€581,315
- Gross operating margin +€50,489
up €50,489 (+16.2%), from €311,625 to €362,114
- Financial charges -€29,916
down €29,916 (-23.0%), from €129,868 to €99,952
- Financial income -€22,029
no longer reported in 2025 (was €22,029)
- Taxes +€17,881
up €17,881 (+88.2%), from €20,278 to €38,159
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 | €3,566,763 | €3,364,551 | -€202,211 | -5.7% |
| Fixed assets | 21/28 | €3,107,146 | €2,835,489 | -€271,657 | -8.7% |
| Intangible fixed assets | 21 | €1,249,353 | €1,070,874 | -€178,479 | -14.3% |
| Tangible fixed assets | 22/27 | €1,857,506 | €1,764,328 | -€93,178 | -5.0% |
| Land and buildings | 22 | €1,809,471 | €1,733,536 | -€75,935 | -4.2% |
| Furniture and vehicles | 24 | €48,035 | €30,792 | -€17,243 | -35.9% |
| Financial fixed assets | 28 | €287 | €287 | = | 0.0% |
| Current assets | 29/58 | €459,616 | €529,062 | +€69,446 | +15.1% |
| Amounts receivable within one year | 40/41 | €305 | - | -€305 | |
| Other amounts receivable | 41 | €305 | - | -€305 | |
| Current investments | 50/53 | €370,283 | €370,283 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,781 | €153,253 | +€69,472 | +82.9% |
| Deferred charges and accrued income | 490/1 | €5,247 | €5,525 | +€279 | +5.3% |
| Total equity and liabilities | 10/49 | €3,566,763 | €3,364,551 | -€202,211 | -5.7% |
| Equity | 10/15 | €1,021,140 | €946,858 | -€74,282 | -7.3% |
| Contributions | 10/11 | €645,603 | €645,603 | = | 0.0% |
| Capital | 10 | €645,603 | €645,603 | = | 0.0% |
| Issued capital | 100 | €645,603 | €645,603 | = | 0.0% |
| Reserves | 13 | €900,936 | €882,571 | -€18,366 | -2.0% |
| Non-distributable reserves | 130/1 | €397,607 | €397,607 | = | 0.0% |
| Legal reserve | 130 | €27,324 | €27,324 | = | 0.0% |
| Own shares acquired | 1312 | €370,283 | €370,283 | = | 0.0% |
| Tax-exempt reserves | 132 | €503,329 | €484,963 | -€18,366 | -3.6% |
| Profit (loss) carried forward | 14 | -€525,399 | -€581,315 | -€55,916 | -10.6% |
| Provisions and deferred taxes | 16 | €189,689 | €182,224 | -€7,465 | -3.9% |
| Deferred taxes | 168 | €189,689 | €182,224 | -€7,465 | -3.9% |
| Amounts payable | 17/49 | €2,355,933 | €2,235,469 | -€120,465 | -5.1% |
| Amounts payable after more than one year | 17 | €2,121,041 | €1,954,373 | -€166,668 | -7.9% |
| Financial debts | 170/4 | €2,121,041 | €1,954,373 | -€166,668 | -7.9% |
| Amounts payable within one year | 42/48 | €231,692 | €274,159 | +€42,467 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €166,668 | €166,668 | = | 0.0% |
| Trade debts | 44 | €18,892 | €34,247 | +€15,356 | +81.3% |
| Suppliers | 440/4 | €18,892 | €34,247 | +€15,356 | +81.3% |
| Taxes, remuneration and social security | 45 | €2,100 | €17,100 | +€15,000 | +714% |
| Taxes | 450/3 | €2,100 | €17,100 | +€15,000 | +714% |
| Other amounts payable | 47/48 | €44,032 | €56,144 | +€12,111 | +27.5% |
| Accrued charges and deferred income | 492/3 | €3,200 | €6,937 | +€3,737 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270,564 | €271,657 | +€1,093 | +0.4% |
| Other operating charges | 640/8 | €33,077 | €34,092 | +€1,015 | +3.1% |
| Gross operating margin | 9900 | €311,625 | €362,114 | +€50,489 | +16.2% |
| Operating profit (loss) | 9901 | €7,984 | €56,365 | +€48,381 | +606% |
| Financial income | 75/76B | €22,029 | - | -€22,029 | |
| Recurring financial income | 75 | €22,029 | - | -€22,029 | |
| Financial charges | 65/66B | €129,868 | €99,952 | -€29,916 | -23.0% |
| Recurring financial charges | 65 | €129,868 | €99,952 | -€29,916 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€99,855 | -€43,588 | +€56,267 | +56.3% |
| Transfer from deferred taxes | 780 | €7,465 | €7,465 | = | 0.0% |
| Income taxes | 67/77 | €20,278 | €38,159 | +€17,881 | +88.2% |
| Profit (loss) for the period | 9904 | -€112,668 | -€74,282 | +€38,386 | +34.1% |
| Transfer from tax-exempt reserves | 789 | €18,366 | €18,366 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,302 | -€55,916 | +€38,386 | +40.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.