ATLAS BATI: 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.
ATLAS BATI
Largest movements
- Cash -€20,041
down €20,041 (-46.9%), from €42,696 to €22,655
mainly Receivables within one year (-€19,783) and Other debts (-€8,000)
- Receivables within one year +€19,783
up €19,783 (+15.9%), from €124,332 to €144,115
of which Other amounts receivable: +€21,715
- Other debts -€8,000
down €8,000 (-57.1%), from €14,000 to €6,000
- Profit (loss) carried forward +€7,622
up €7,622 (+5.8%), from €132,116 to €139,738
- Gross operating margin -€6,982
down €6,982 (-28.6%), from €24,419 to €17,437
- Other operating charges -€1,662
down €1,662 (-53.4%), from €3,110 to €1,448
- Taxes +€618
up €618 (+40.4%), from €1,531 to €2,149
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 | €170,459 | €170,201 | -€257 | -0.2% |
| Fixed assets | 21/28 | €554 | €554 | = | 0.0% |
| Financial fixed assets | 28 | €554 | €554 | = | 0.0% |
| Current assets | 29/58 | €169,905 | €169,647 | -€257 | -0.2% |
| Stocks and contracts in progress | 3 | €2,877 | €2,877 | = | 0.0% |
| Stocks | 30/36 | €2,877 | €2,877 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,332 | €144,115 | +€19,783 | +15.9% |
| Trade receivables | 40 | €100,775 | €98,843 | -€1,932 | -1.9% |
| Other amounts receivable | 41 | €23,557 | €45,272 | +€21,715 | +92.2% |
| Cash at bank and in hand | 54/58 | €42,696 | €22,655 | -€20,041 | -46.9% |
| Total equity and liabilities | 10/49 | €170,459 | €170,201 | -€257 | -0.2% |
| Equity | 10/15 | €152,567 | €160,189 | +€7,622 | +5.0% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,116 | €139,738 | +€7,622 | +5.8% |
| Amounts payable | 17/49 | €17,892 | €10,012 | -€7,880 | -44.0% |
| Amounts payable within one year | 42/48 | €17,892 | €10,012 | -€7,880 | -44.0% |
| Trade debts | 44 | - | €327 | +€327 | |
| Suppliers | 440/4 | - | €327 | +€327 | |
| Taxes, remuneration and social security | 45 | €3,892 | €3,685 | -€207 | -5.3% |
| Taxes | 450/3 | €3,892 | €3,685 | -€207 | -5.3% |
| Other amounts payable | 47/48 | €14,000 | €6,000 | -€8,000 | -57.1% |
| Remuneration, social security and pensions | 62 | €132 | - | -€132 | |
| Other operating charges | 640/8 | €3,110 | €1,448 | -€1,662 | -53.4% |
| Gross operating margin | 9900 | €24,419 | €17,437 | -€6,982 | -28.6% |
| Operating profit (loss) | 9901 | €21,176 | €15,989 | -€5,187 | -24.5% |
| Financial charges | 65/66B | €155 | €218 | +€63 | +40.9% |
| Recurring financial charges | 65 | €155 | €218 | +€63 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €21,021 | €15,771 | -€5,251 | -25.0% |
| Income taxes | 67/77 | €1,531 | €2,149 | +€618 | +40.4% |
| Profit (loss) for the period | 9904 | €19,491 | €13,622 | -€5,868 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,491 | €13,622 | -€5,868 | -30.1% |
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 25 October 2026 via checked.be.