ATELIS: 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.
ATELIS
Largest movements
- Cash -€25,314
down €25,314 (-15.4%), from €164,291 to €138,977
mainly Trade debts (-€31,163) and Other debts (-€23,847)
- Receivables within one year +€13,368
up €13,368 (+36.6%), from €36,557 to €49,926
of which Other amounts receivable: +€10,880
- Tangible fixed assets -€4,839
down €4,839 (-5.8%), from €83,292 to €78,453
of which Plant, machinery and equipment: -€5,407
- Reserves +€33,745
up €33,745 (+98.8%), from €34,146 to €67,891
- Trade debts -€31,163
down €31,163 (-30.9%), from €100,846 to €69,683
- Other debts -€23,847
down €23,847 (-16.8%), from €141,703 to €117,856
- Tax, wage and social debts +€3,901
new in 2025: €3,901
- Gross operating margin +€8,927
up €8,927 (+14.0%), from €63,713 to €72,640
- Taxes +€2,753
up €2,753 (+20.6%), from €13,374 to €16,127
- Depreciation +€2,397
up €2,397 (+13.7%), from €17,550 to €19,947
- Other operating charges -€961
down €961 (-71.9%), from €1,337 to €376
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 | €289,365 | €272,001 | -€17,363 | -6.0% |
| Fixed assets | 21/28 | €85,135 | €79,562 | -€5,573 | -6.5% |
| Intangible fixed assets | 21 | €1,780 | €1,045 | -€734 | -41.3% |
| Tangible fixed assets | 22/27 | €83,292 | €78,453 | -€4,839 | -5.8% |
| Plant, machinery and equipment | 23 | €67,827 | €62,419 | -€5,407 | -8.0% |
| Furniture and vehicles | 24 | €13,544 | €11,615 | -€1,929 | -14.2% |
| Other tangible fixed assets | 26 | €1,921 | €4,419 | +€2,498 | +130% |
| Financial fixed assets | 28 | €63 | €63 | = | 0.0% |
| Current assets | 29/58 | €204,230 | €192,440 | -€11,790 | -5.8% |
| Amounts receivable within one year | 40/41 | €36,557 | €49,926 | +€13,368 | +36.6% |
| Trade receivables | 40 | €18,565 | €21,053 | +€2,488 | +13.4% |
| Other amounts receivable | 41 | €17,993 | €28,873 | +€10,880 | +60.5% |
| Cash at bank and in hand | 54/58 | €164,291 | €138,977 | -€25,314 | -15.4% |
| Deferred charges and accrued income | 490/1 | €3,381 | €3,537 | +€155 | +4.6% |
| Total equity and liabilities | 10/49 | €289,365 | €272,001 | -€17,363 | -6.0% |
| Equity | 10/15 | €46,816 | €80,561 | +€33,745 | +72.1% |
| Contributions | 10/11 | €12,670 | €12,670 | = | 0.0% |
| Reserves | 13 | €34,146 | €67,891 | +€33,745 | +98.8% |
| Distributable reserves | 133 | €34,146 | €67,891 | +€33,745 | +98.8% |
| Amounts payable | 17/49 | €242,549 | €191,440 | -€51,109 | -21.1% |
| Amounts payable within one year | 42/48 | €242,549 | €191,440 | -€51,109 | -21.1% |
| Trade debts | 44 | €100,846 | €69,683 | -€31,163 | -30.9% |
| Suppliers | 440/4 | €100,846 | €69,683 | -€31,163 | -30.9% |
| Taxes, remuneration and social security | 45 | - | €3,901 | +€3,901 | |
| Taxes | 450/3 | - | €3,901 | +€3,901 | |
| Other amounts payable | 47/48 | €141,703 | €117,856 | -€23,847 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,550 | €19,947 | +€2,397 | +13.7% |
| Other operating charges | 640/8 | €1,337 | €376 | -€961 | -71.9% |
| Non-recurring operating charges | 66A | €621 | - | -€621 | |
| Gross operating margin | 9900 | €63,713 | €72,640 | +€8,927 | +14.0% |
| Operating profit (loss) | 9901 | €44,205 | €52,318 | +€8,113 | +18.4% |
| Financial income | 75/76B | €8 | €27 | +€18 | +229% |
| Recurring financial income | 75 | €8 | €27 | +€18 | +229% |
| Financial charges | 65/66B | €2,553 | €2,472 | -€81 | -3.2% |
| Recurring financial charges | 65 | €2,553 | €2,472 | -€81 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €41,660 | €49,872 | +€8,212 | +19.7% |
| Income taxes | 67/77 | €13,374 | €16,127 | +€2,753 | +20.6% |
| Profit (loss) for the period | 9904 | €28,286 | €33,745 | +€5,459 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,286 | €33,745 | +€5,459 | +19.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.