ATEBO: 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.
ATEBO
Largest movements
- Receivables within one year -€16,071
down €16,071 (-60.5%), from €26,545 to €10,475
of which Trade receivables: -€12,438
- Tangible fixed assets -€4,820
down €4,820 (-49.1%), from €9,820 to €5,000
of which Furniture and vehicles: -€4,820
- Cash -€739
down €739 (-10.4%), from €7,121 to €6,382
mainly Net result for the year (-€30,094) and Short-term financial debts (-€1,968)
- Profit (loss) carried forward -€30,094
down €30,094 (-37.0%), from -€81,311 to -€111,404
- Tax, wage and social debts +€10,050
up €10,050 (+42.3%), from €23,750 to €33,800
of which Remuneration and social security: +€10,050
- Short-term financial debts -€1,968
down €1,968 (-2.4%), from €80,671 to €78,703
- Gross operating margin -€16,772
down €16,772 (-190%), from -€8,848 to -€25,620
- Depreciation -€7,908
down €7,908 (-62.1%), from €12,728 to €4,820
- Other operating charges -€496
down €496 (-57.2%), from €867 to €371
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 | €43,562 | €21,932 | -€21,630 | -49.7% |
| Fixed assets | 21/28 | €9,820 | €5,000 | -€4,820 | -49.1% |
| Tangible fixed assets | 22/27 | €9,820 | €5,000 | -€4,820 | -49.1% |
| Land and buildings | 22 | €5,000 | €5,000 | = | 0.0% |
| Furniture and vehicles | 24 | €4,820 | - | -€4,820 | |
| Current assets | 29/58 | €33,742 | €16,932 | -€16,810 | -49.8% |
| Stocks and contracts in progress | 3 | €75 | €75 | = | 0.0% |
| Stocks | 30/36 | €75 | €75 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,545 | €10,475 | -€16,071 | -60.5% |
| Trade receivables | 40 | €20,029 | €7,591 | -€12,438 | -62.1% |
| Other amounts receivable | 41 | €6,517 | €2,884 | -€3,633 | -55.7% |
| Cash at bank and in hand | 54/58 | €7,121 | €6,382 | -€739 | -10.4% |
| Total equity and liabilities | 10/49 | €43,562 | €21,932 | -€21,630 | -49.7% |
| Equity | 10/15 | -€60,859 | -€90,953 | -€30,094 | -49.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,311 | -€111,404 | -€30,094 | -37.0% |
| Amounts payable | 17/49 | €104,421 | €112,885 | +€8,464 | +8.1% |
| Amounts payable within one year | 42/48 | €104,421 | €112,885 | +€8,464 | +8.1% |
| Financial debts | 43 | €80,671 | €78,703 | -€1,968 | -2.4% |
| Other loans | 439 | €80,671 | €78,703 | -€1,968 | -2.4% |
| Trade debts | 44 | - | €382 | +€382 | |
| Suppliers | 440/4 | - | €382 | +€382 | |
| Taxes, remuneration and social security | 45 | €23,750 | €33,800 | +€10,050 | +42.3% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €20,750 | €30,800 | +€10,050 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,728 | €4,820 | -€7,908 | -62.1% |
| Other operating charges | 640/8 | €867 | €371 | -€496 | -57.2% |
| Gross operating margin | 9900 | -€8,848 | -€25,620 | -€16,772 | -190% |
| Operating profit (loss) | 9901 | -€22,444 | -€30,812 | -€8,368 | -37.3% |
| Financial income | 75/76B | €260 | €169 | -€91 | -34.9% |
| Recurring financial income | 75 | €260 | €169 | -€91 | -34.9% |
| Financial charges | 65/66B | €557 | €482 | -€75 | -13.4% |
| Recurring financial charges | 65 | €557 | €482 | -€75 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,740 | -€31,124 | -€8,384 | -36.9% |
| Income taxes | 67/77 | -€1,037 | -€1,030 | +€7 | +0.6% |
| Profit (loss) for the period | 9904 | -€21,703 | -€30,094 | -€8,391 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,703 | -€30,094 | -€8,391 | -38.7% |
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 14 October 2026 via checked.be.