ATEVBO: 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.
ATEVBO
Largest movements
- Cash +€14,248
up €14,248 (+84.3%), from €16,894 to €31,142
mainly Net result for the year (+€22,670) and Depreciation (+€7,584)
- Tangible fixed assets -€7,584
down €7,584 (-3.6%), from €211,763 to €204,180
of which Land and buildings: -€7,085
- Profit (loss) carried forward +€22,670
up €22,670 (+18.1%), from €125,233 to €147,903
- Debts after one year -€15,947
down €15,947 (-47.5%), from €33,556 to €17,609
- Gross operating margin +€1,633
up €1,633 (+3.9%), from €42,173 to €43,806
- Depreciation -€812
down €812 (-9.7%), from €8,396 to €7,584
- Taxes +€767
up €767 (+11.3%), from €6,789 to €7,557
- Financial charges -€734
down €734 (-27.0%), from €2,721 to €1,987
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 | €228,678 | €235,322 | +€6,644 | +2.9% |
| Fixed assets | 21/28 | €211,763 | €204,180 | -€7,584 | -3.6% |
| Tangible fixed assets | 22/27 | €211,763 | €204,180 | -€7,584 | -3.6% |
| Land and buildings | 22 | €206,889 | €199,804 | -€7,085 | -3.4% |
| Plant, machinery and equipment | 23 | €4,875 | €4,376 | -€499 | -10.2% |
| Current assets | 29/58 | €16,915 | €31,142 | +€14,227 | +84.1% |
| Amounts receivable within one year | 40/41 | €21 | - | -€21 | |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €16,894 | €31,142 | +€14,248 | +84.3% |
| Total equity and liabilities | 10/49 | €228,678 | €235,322 | +€6,644 | +2.9% |
| Equity | 10/15 | €158,462 | €181,132 | +€22,670 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,629 | €14,629 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,798 | €8,798 | = | 0.0% |
| Distributable reserves | 133 | €5,831 | €5,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,233 | €147,903 | +€22,670 | +18.1% |
| Amounts payable | 17/49 | €70,216 | €54,190 | -€16,026 | -22.8% |
| Amounts payable after more than one year | 17 | €33,556 | €17,609 | -€15,947 | -47.5% |
| Financial debts | 170/4 | €33,556 | €17,609 | -€15,947 | -47.5% |
| Amounts payable within one year | 42/48 | €31,658 | €31,964 | +€306 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €15,658 | €15,947 | +€290 | +1.8% |
| Taxes, remuneration and social security | 45 | - | €17 | +€17 | |
| Taxes | 450/3 | - | €17 | +€17 | |
| Other amounts payable | 47/48 | €16,000 | €16,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,002 | €4,617 | -€385 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,396 | €7,584 | -€812 | -9.7% |
| Other operating charges | 640/8 | €3,900 | €4,009 | +€109 | +2.8% |
| Gross operating margin | 9900 | €42,173 | €43,806 | +€1,633 | +3.9% |
| Operating profit (loss) | 9901 | €29,878 | €32,214 | +€2,336 | +7.8% |
| Financial charges | 65/66B | €2,721 | €1,987 | -€734 | -27.0% |
| Recurring financial charges | 65 | €2,721 | €1,987 | -€734 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €27,157 | €30,226 | +€3,069 | +11.3% |
| Income taxes | 67/77 | €6,789 | €7,557 | +€767 | +11.3% |
| Profit (loss) for the period | 9904 | €20,368 | €22,670 | +€2,302 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,368 | €22,670 | +€2,302 | +11.3% |
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 7 October 2026 via checked.be.