ATKO: 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.
ATKO
Largest movements
- Receivables within one year +€9,970
up €9,970 (+15.7%), from €63,557 to €73,527
of which Trade receivables: +€7,312
- Cash +€7,597
up €7,597 (+1182.7%), from €642 to €8,239
mainly Trade debts (+€12,442) and Net result for the year (+€8,432)
- Tangible fixed assets -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Trade debts +€12,442
up €12,442 (+242.6%), from €5,130 to €17,572
- Profit (loss) carried forward +€8,432
new in 2024: €8,432
- Other debts -€7,180
no longer reported in 2024 (was €7,180)
- Financial charges -€26,373
down €26,373 (-98.4%), from €26,789 to €416
of which Non-recurring financial charges: -€26,426
- Gross operating margin +€3,163
up €3,163 (+27.8%), from €11,389 to €14,552
- Other operating charges +€1,479
up €1,479 (+314.7%), from €470 to €1,949
- Financial income +€176
up €176 (+252.5%), from €70 to €246
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,695 | €96,890 | +€13,195 | +15.8% |
| Fixed assets | 21/28 | €14,500 | €10,500 | -€4,000 | -27.6% |
| Tangible fixed assets | 22/27 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Land and buildings | 22 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €69,195 | €86,390 | +€17,195 | +24.9% |
| Stocks and contracts in progress | 3 | €3,600 | €3,496 | -€104 | -2.9% |
| Stocks | 30/36 | €3,600 | €3,496 | -€104 | -2.9% |
| Amounts receivable within one year | 40/41 | €63,557 | €73,527 | +€9,970 | +15.7% |
| Trade receivables | 40 | €62,390 | €69,702 | +€7,312 | +11.7% |
| Other amounts receivable | 41 | €1,167 | €3,826 | +€2,658 | +227.8% |
| Cash at bank and in hand | 54/58 | €642 | €8,239 | +€7,597 | +1182.7% |
| Deferred charges and accrued income | 490/1 | €1,395 | €1,128 | -€268 | -19.2% |
| Total equity and liabilities | 10/49 | €83,695 | €96,890 | +€13,195 | +15.8% |
| Equity | 10/15 | €70,885 | €79,317 | +€8,432 | +11.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,293 | €52,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,434 | €50,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,432 | +€8,432 | |
| Amounts payable | 17/49 | €12,809 | €17,572 | +€4,763 | +37.2% |
| Amounts payable within one year | 42/48 | €12,809 | €17,572 | +€4,763 | +37.2% |
| Trade debts | 44 | €5,130 | €17,572 | +€12,442 | +242.6% |
| Suppliers | 440/4 | €5,130 | €17,572 | +€12,442 | +242.6% |
| Taxes, remuneration and social security | 45 | €500 | - | -€500 | |
| Taxes | 450/3 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €7,180 | - | -€7,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €470 | €1,949 | +€1,479 | +314.7% |
| Gross operating margin | 9900 | €11,389 | €14,552 | +€3,163 | +27.8% |
| Operating profit (loss) | 9901 | €6,919 | €8,602 | +€1,684 | +24.3% |
| Financial income | 75/76B | €70 | €246 | +€176 | +252.5% |
| Recurring financial income | 75 | €70 | €246 | +€176 | +252.5% |
| Financial charges | 65/66B | €26,789 | €416 | -€26,373 | -98.4% |
| Recurring financial charges | 65 | €363 | €416 | +€53 | +14.6% |
| Non-recurring financial charges | 66B | €26,426 | - | -€26,426 | |
| Profit (loss) for the period before taxes | 9903 | -€19,801 | €8,432 | +€28,233 | |
| Profit (loss) for the period | 9904 | -€19,801 | €8,432 | +€28,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,801 | €8,432 | +€28,233 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.