ATLAS TRADING: what changed
What changed
ATLAS TRADING
NACE 46.389, Wholesale of other food products
filed annual accounts (NBB)
Net result for the year
€15,081
2023 · €12,807+€2,274
Equity
€121,835
2023 · €106,754+€15,081
Cash
-
not filed
Balance sheet total
€351,620
2023 · €336,849+€14,771
Largest movements
Assets
- Stocks and contracts +€68,702
up €68,702 (+171%), from €40,250 to €108,952
- Receivables within one year -€63,951
down €63,951 (-22.6%), from €283,130 to €219,179
of which Other amounts receivable: -€84,569
- Intangible fixed assets +€12,713
new in 2024: €12,713
Equity and liabilities
- Trade debts +€26,922
up €26,922 (+18.2%), from €147,675 to €174,597
- Other debts -€20,000
down €20,000 (-37.0%), from €54,000 to €34,000
- Reserves +€15,081
up €15,081 (+17.4%), from €86,754 to €101,835
- Tax, wage and social debts -€7,111
down €7,111 (-25.1%), from €28,299 to €21,188
Income statement
- Gross operating margin +€31,419
up €31,419 (+125%), from €25,152 to €56,571
- Write-downs +€26,905
new in 2024: €26,905
- Staff costs +€4,226
new in 2024: €4,226
- Financial income +€1,770
new in 2024: €1,770
- Depreciation -€596
down €596 (-12.3%), from €4,860 to €4,264
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€12,807
Gross operating margin
+€31,419
Staff costs
-€4,226
Depreciation
+€596
Write-downs
-€26,905
Other operating charges
-€262
Financial income
+€1,770
Financial charges
+€261
Taxes
-€379
Result 2024
€15,081
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,849 | €351,620 | +€14,771 | +4.4% |
| Fixed assets | 21/28 | €13,120 | €22,587 | +€9,467 | +72.2% |
| Intangible fixed assets | 21 | - | €12,713 | +€12,713 | |
| Tangible fixed assets | 22/27 | €13,120 | €9,874 | -€3,246 | -24.7% |
| Furniture and vehicles | 24 | €13,120 | €9,874 | -€3,246 | -24.7% |
| Current assets | 29/58 | €323,729 | €329,033 | +€5,304 | +1.6% |
| Stocks and contracts in progress | 3 | €40,250 | €108,952 | +€68,702 | +171% |
| Stocks | 30/36 | €40,250 | €108,952 | +€68,702 | +171% |
| Amounts receivable within one year | 40/41 | €283,130 | €219,179 | -€63,951 | -22.6% |
| Trade receivables | 40 | €146,957 | €167,574 | +€20,617 | +14.0% |
| Other amounts receivable | 41 | €136,173 | €51,604 | -€84,569 | -62.1% |
| Current investments | 50/53 | - | €902 | +€902 | |
| Deferred charges and accrued income | 490/1 | €349 | - | -€349 | |
| Total equity and liabilities | 10/49 | €336,849 | €351,620 | +€14,771 | +4.4% |
| Equity | 10/15 | €106,754 | €121,835 | +€15,081 | +14.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €86,754 | €101,835 | +€15,081 | +17.4% |
| Distributable reserves | 133 | €86,754 | €101,835 | +€15,081 | +17.4% |
| Amounts payable | 17/49 | €230,095 | €229,785 | -€310 | -0.1% |
| Amounts payable within one year | 42/48 | €230,095 | €229,785 | -€310 | -0.1% |
| Financial debts | 43 | €121 | - | -€121 | |
| Credit institutions | 430/8 | €121 | - | -€121 | |
| Trade debts | 44 | €147,675 | €174,597 | +€26,922 | +18.2% |
| Suppliers | 440/4 | €147,675 | €174,597 | +€26,922 | +18.2% |
| Taxes, remuneration and social security | 45 | €28,299 | €21,188 | -€7,111 | -25.1% |
| Taxes | 450/3 | €28,299 | €21,188 | -€7,111 | -25.1% |
| Other amounts payable | 47/48 | €54,000 | €34,000 | -€20,000 | -37.0% |
| Remuneration, social security and pensions | 62 | - | €4,226 | +€4,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,860 | €4,264 | -€596 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,905 | +€26,905 | |
| Other operating charges | 640/8 | €1,822 | €2,085 | +€262 | +14.4% |
| Gross operating margin | 9900 | €25,152 | €56,571 | +€31,419 | +125% |
| Operating profit (loss) | 9901 | €18,470 | €19,091 | +€621 | +3.4% |
| Financial income | 75/76B | - | €1,770 | +€1,770 | |
| Recurring financial income | 75 | - | €1,770 | +€1,770 | |
| Financial charges | 65/66B | €393 | €131 | -€261 | -66.5% |
| Recurring financial charges | 65 | €393 | €131 | -€261 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €18,077 | €20,730 | +€2,653 | +14.7% |
| Income taxes | 67/77 | €5,270 | €5,649 | +€379 | +7.2% |
| Profit (loss) for the period | 9904 | €12,807 | €15,081 | +€2,274 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,807 | €15,081 | +€2,274 | +17.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.