ATLsr: 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.
ATLsr
Largest movements
- Receivables within one year +€85,078
up €85,078 (+66.6%), from €127,674 to €212,752
of which Other amounts receivable: +€74,475
- Cash +€7,349
up €7,349 (+339.7%), from €2,163 to €9,513
mainly Net result for the year (+€80,974) and Accrued charges and deferred income (+€35,000)
- Reserves +€80,974
up €80,974 (+1567.8%), from €5,165 to €86,139
- Other debts -€36,000
no longer reported in 2024 (was €36,000)
- Accrued charges and deferred income +€35,000
new in 2024: €35,000
- Tax, wage and social debts +€19,803
up €19,803 (+53.6%), from €36,978 to €56,781
of which Taxes: +€36,107
- Trade debts -€8,341
down €8,341 (-16.5%), from €50,643 to €42,302
- Gross operating margin +€97,738
up €97,738 (+212.2%), from €46,060 to €143,798
- Taxes +€32,132
up €32,132 (+1198.3%), from €2,681 to €34,814
- Staff costs +€7,359
up €7,359 (+31.6%), from €23,259 to €30,618
- Financial charges -€5,862
down €5,862 (-87.5%), from €6,702 to €840
- Financial income +€3,371
up €3,371 (+129.7%), from €2,599 to €5,970
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 | €134,986 | €226,422 | +€91,435 | +67.7% |
| Fixed assets | 21/28 | €2,811 | €3,913 | +€1,102 | +39.2% |
| Tangible fixed assets | 22/27 | €511 | €2,313 | +€1,802 | +352.5% |
| Furniture and vehicles | 24 | €511 | €2,313 | +€1,802 | +352.5% |
| Financial fixed assets | 28 | €2,300 | €1,600 | -€700 | -30.4% |
| Current assets | 29/58 | €132,175 | €222,509 | +€90,334 | +68.3% |
| Amounts receivable within one year | 40/41 | €127,674 | €212,752 | +€85,078 | +66.6% |
| Trade receivables | 40 | €48,965 | €59,567 | +€10,603 | +21.7% |
| Other amounts receivable | 41 | €78,710 | €153,185 | +€74,475 | +94.6% |
| Cash at bank and in hand | 54/58 | €2,163 | €9,513 | +€7,349 | +339.7% |
| Deferred charges and accrued income | 490/1 | €2,337 | €244 | -€2,093 | -89.5% |
| Total equity and liabilities | 10/49 | €134,986 | €226,422 | +€91,435 | +67.7% |
| Equity | 10/15 | €11,365 | €92,339 | +€80,974 | +712.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,165 | €86,139 | +€80,974 | +1567.8% |
| Distributable reserves | 133 | €5,165 | €86,139 | +€80,974 | +1567.8% |
| Amounts payable | 17/49 | €123,622 | €134,083 | +€10,462 | +8.5% |
| Amounts payable within one year | 42/48 | €123,622 | €99,083 | -€24,538 | -19.8% |
| Trade debts | 44 | €50,643 | €42,302 | -€8,341 | -16.5% |
| Suppliers | 440/4 | €50,643 | €42,302 | -€8,341 | -16.5% |
| Taxes, remuneration and social security | 45 | €36,978 | €56,781 | +€19,803 | +53.6% |
| Taxes | 450/3 | €14,011 | €50,119 | +€36,107 | +257.7% |
| Remuneration and social security | 454/9 | €22,967 | €6,662 | -€16,304 | -71.0% |
| Other amounts payable | 47/48 | €36,000 | - | -€36,000 | |
| Accrued charges and deferred income | 492/3 | - | €35,000 | +€35,000 | |
| Remuneration, social security and pensions | 62 | €23,259 | €30,618 | +€7,359 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €388 | +€122 | +45.6% |
| Other operating charges | 640/8 | €3,296 | €2,134 | -€1,162 | -35.3% |
| Gross operating margin | 9900 | €46,060 | €143,798 | +€97,738 | +212.2% |
| Operating profit (loss) | 9901 | €19,238 | €110,657 | +€91,419 | +475.2% |
| Financial income | 75/76B | €2,599 | €5,970 | +€3,371 | +129.7% |
| Recurring financial income | 75 | €2,599 | €5,970 | +€3,371 | +129.7% |
| Financial charges | 65/66B | €6,702 | €840 | -€5,862 | -87.5% |
| Recurring financial charges | 65 | €6,702 | €840 | -€5,862 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €15,135 | €115,787 | +€100,652 | +665.0% |
| Income taxes | 67/77 | €2,681 | €34,814 | +€32,132 | +1198.3% |
| Profit (loss) for the period | 9904 | €12,454 | €80,974 | +€68,520 | +550.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,454 | €80,974 | +€68,520 | +550.2% |
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 7 October 2026 via checked.be.