ATL-Concept: 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.
ATL-Concept
Largest movements
- Stocks and contracts +€276,964
up €276,964 (+48.2%), from €574,331 to €851,295
- Cash -€12,079
no longer reported in 2024 (was €12,079)
mainly Stocks and contracts (-€276,964) and Net result for the year (-€10,723)
- Debts after one year +€266,409
up €266,409 (+43.0%), from €620,210 to €886,619
- Short-term financial debts +€11,309
new in 2024: €11,309
- Profit (loss) carried forward -€10,723
down €10,723 (-39.6%), from -€27,071 to -€37,794
- Financial charges -€12,725
down €12,725 (-77.8%), from €16,362 to €3,638
of which Financial charges: -€12,990
- Financial income -€7,074
no longer reported in 2024 (was €7,074)
of which Financial income: -€7,074
- Gross operating margin -€5,575
down €5,575 (-408%), from -€1,366 to -€6,941
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.
Derived cash bridge
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 | €605,450 | €870,558 | +€265,108 | +43.8% |
| Current assets | 29/58 | €605,450 | €870,558 | +€265,108 | +43.8% |
| Stocks and contracts in progress | 3 | €574,331 | €851,295 | +€276,964 | +48.2% |
| Stocks | 30/36 | €574,331 | €851,295 | +€276,964 | +48.2% |
| Amounts receivable within one year | 40/41 | €19,040 | €19,263 | +€223 | +1.2% |
| Other amounts receivable | 41 | €19,040 | €19,263 | +€223 | +1.2% |
| Cash at bank and in hand | 54/58 | €12,079 | - | -€12,079 | |
| Total equity and liabilities | 10/49 | €605,450 | €870,558 | +€265,108 | +43.8% |
| Equity | 10/15 | -€21,071 | -€31,794 | -€10,723 | -50.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,071 | -€37,794 | -€10,723 | -39.6% |
| Amounts payable | 17/49 | €626,520 | €902,352 | +€275,831 | +44.0% |
| Amounts payable after more than one year | 17 | €620,210 | €886,619 | +€266,409 | +43.0% |
| Other amounts payable | 178/9 | €620,210 | €886,619 | +€266,409 | +43.0% |
| Amounts payable within one year | 42/48 | €6,311 | €15,733 | +€9,422 | +149% |
| Financial debts | 43 | - | €11,309 | +€11,309 | |
| Credit institutions | 430/8 | - | €11,309 | +€11,309 | |
| Trade debts | 44 | €2,265 | €4,423 | +€2,158 | +95.3% |
| Suppliers | 440/4 | €2,265 | €4,423 | +€2,158 | +95.3% |
| Taxes, remuneration and social security | 45 | €4,046 | - | -€4,046 | |
| Taxes | 450/3 | €4,046 | - | -€4,046 | |
| Other operating charges | 640/8 | €119 | €131 | +€13 | +10.5% |
| Gross operating margin | 9900 | -€1,366 | -€6,941 | -€5,575 | -408% |
| Operating profit (loss) | 9901 | -€1,485 | -€7,072 | -€5,587 | -376% |
| Financial income | 75/76B | €7,074 | - | -€7,074 | |
| Recurring financial income | 75 | €7,074 | - | -€7,074 | |
| Non-recurring financial income | 76B | €7,074 | - | -€7,074 | |
| Financial charges | 65/66B | €16,362 | €3,638 | -€12,725 | -77.8% |
| Recurring financial charges | 65 | €16,312 | €3,323 | -€12,990 | -79.6% |
| Non-recurring financial charges | 66B | €50 | €315 | +€265 | +530% |
| Profit (loss) for the period before taxes | 9903 | -€10,773 | -€10,709 | +€63 | +0.6% |
| Income taxes | 67/77 | €8 | €13 | +€5 | +60.9% |
| Profit (loss) for the period | 9904 | -€10,781 | -€10,723 | +€58 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,781 | -€10,723 | +€58 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.