ATLS & Cie: 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.
ATLS & Cie
Largest movements
- Receivables within one year -€5,004
down €5,004 (-26.9%), from €18,606 to €13,602
of which Trade receivables: -€6,458
- Deferred charges and accrued income -€419
no longer reported in 2025 (was €419)
- Cash -€397
down €397 (-24.9%), from €1,592 to €1,196
mainly Net result for the year (-€5,412) and Trade debts (-€735)
- Profit (loss) carried forward -€5,412
down €5,412 (-518.0%), from -€1,045 to -€6,457
- Trade debts -€735
down €735 (-91.5%), from €804 to €68
- Accrued charges and deferred income +€334
up €334 (+67.1%), from €498 to €833
- Taxes -€2,177
no longer reported in 2025 (was €2,177)
- Other operating charges -€698
down €698 (-41.5%), from €1,684 to €986
- Staff costs -€581
down €581 (-38.8%), from €1,498 to €918
- Financial charges +€76
up €76 (+14.6%), from €517 to €592
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 | €20,717 | €14,897 | -€5,820 | -28.1% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €20,617 | €14,797 | -€5,820 | -28.2% |
| Amounts receivable within one year | 40/41 | €18,606 | €13,602 | -€5,004 | -26.9% |
| Trade receivables | 40 | €17,198 | €10,740 | -€6,458 | -37.6% |
| Other amounts receivable | 41 | €1,408 | €2,862 | +€1,454 | +103.2% |
| Cash at bank and in hand | 54/58 | €1,592 | €1,196 | -€397 | -24.9% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €20,717 | €14,897 | -€5,820 | -28.1% |
| Equity | 10/15 | €19,407 | €13,995 | -€5,412 | -27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,852 | €1,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,852 | €1,852 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,852 | €1,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,045 | -€6,457 | -€5,412 | -518.0% |
| Amounts payable | 17/49 | €1,310 | €903 | -€408 | -31.1% |
| Amounts payable within one year | 42/48 | €812 | €70 | -€742 | -91.4% |
| Trade debts | 44 | €804 | €68 | -€735 | -91.5% |
| Suppliers | 440/4 | €804 | €68 | -€735 | -91.5% |
| Other amounts payable | 47/48 | €8 | €1 | -€7 | -83.6% |
| Accrued charges and deferred income | 492/3 | €498 | €833 | +€334 | +67.1% |
| Remuneration, social security and pensions | 62 | €1,498 | €918 | -€581 | -38.8% |
| Other operating charges | 640/8 | €1,684 | €986 | -€698 | -41.5% |
| Gross operating margin | 9900 | -€2,901 | -€2,916 | -€16 | -0.5% |
| Operating profit (loss) | 9901 | -€6,083 | -€4,820 | +€1,264 | +20.8% |
| Financial charges | 65/66B | €517 | €592 | +€76 | +14.6% |
| Recurring financial charges | 65 | €517 | €592 | +€76 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,600 | -€5,412 | +€1,188 | +18.0% |
| Income taxes | 67/77 | €2,177 | - | -€2,177 | |
| Profit (loss) for the period | 9904 | -€8,777 | -€5,412 | +€3,365 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,777 | -€5,412 | +€3,365 | +38.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.