AToB: 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.
AToB
Largest movements
- Receivables within one year -€313,105
down €313,105 (-52.3%), from €598,530 to €285,425
of which Other amounts receivable: -€321,857
- Cash -€120,144
down €120,144 (-93.5%), from €128,446 to €8,302
mainly Contributions, distributions and other (-€392,291) and Accrued charges and deferred income (-€108,000)
- Tangible fixed assets -€35,427
down €35,427 (-55.7%), from €63,625 to €28,198
of which Furniture and vehicles: -€24,676
- Profit (loss) carried forward -€284,067
down €284,067 (-52.5%), from €541,390 to €257,323
- Accrued charges and deferred income -€108,000
no longer reported in 2025 (was €108,000)
- Other debts -€45,940
no longer reported in 2025 (was €45,940)
- Trade debts -€11,400
down €11,400 (-27.4%), from €41,580 to €30,180
- Current portion of long-term debt -€10,308
no longer reported in 2025 (was €10,308)
- Financial charges -€63,397
down €63,397 (-98.8%), from €64,140 to €743
- Other operating charges -€40,425
down €40,425 (-96.9%), from €41,712 to €1,287
- Depreciation -€19,320
down €19,320 (-46.7%), from €41,373 to €22,053
- Gross operating margin -€10,261
down €10,261 (-6.6%), from €156,413 to €146,152
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 | €791,072 | €321,925 | -€469,147 | -59.3% |
| Fixed assets | 21/28 | €64,096 | €28,198 | -€35,898 | -56.0% |
| Tangible fixed assets | 22/27 | €63,625 | €28,198 | -€35,427 | -55.7% |
| Furniture and vehicles | 24 | €39,744 | €15,068 | -€24,676 | -62.1% |
| Other tangible fixed assets | 26 | €23,881 | €13,130 | -€10,751 | -45.0% |
| Financial fixed assets | 28 | €471 | - | -€471 | |
| Current assets | 29/58 | €726,976 | €293,727 | -€433,249 | -59.6% |
| Amounts receivable within one year | 40/41 | €598,530 | €285,425 | -€313,105 | -52.3% |
| Trade receivables | 40 | €150,016 | €158,768 | +€8,752 | +5.8% |
| Other amounts receivable | 41 | €448,514 | €126,657 | -€321,857 | -71.8% |
| Cash at bank and in hand | 54/58 | €128,446 | €8,302 | -€120,144 | -93.5% |
| Total equity and liabilities | 10/49 | €791,072 | €321,925 | -€469,147 | -59.3% |
| Equity | 10/15 | €561,850 | €277,783 | -€284,067 | -50.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €541,390 | €257,323 | -€284,067 | -52.5% |
| Amounts payable | 17/49 | €229,222 | €44,142 | -€185,080 | -80.7% |
| Amounts payable after more than one year | 17 | €13,937 | €13,937 | = | 0.0% |
| Financial debts | 170/4 | €13,937 | €13,937 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,285 | €30,205 | -€77,080 | -71.8% |
| Current portion of amounts payable after more than one year | 42 | €10,308 | - | -€10,308 | |
| Trade debts | 44 | €41,580 | €30,180 | -€11,400 | -27.4% |
| Suppliers | 440/4 | €41,580 | €30,180 | -€11,400 | -27.4% |
| Taxes, remuneration and social security | 45 | €9,457 | €25 | -€9,432 | -99.7% |
| Taxes | 450/3 | €9,457 | €25 | -€9,432 | -99.7% |
| Other amounts payable | 47/48 | €45,940 | - | -€45,940 | |
| Accrued charges and deferred income | 492/3 | €108,000 | - | -€108,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,373 | €22,053 | -€19,320 | -46.7% |
| Other operating charges | 640/8 | €41,712 | €1,287 | -€40,425 | -96.9% |
| Non-recurring operating charges | 66A | - | €13,846 | +€13,846 | |
| Gross operating margin | 9900 | €156,413 | €146,152 | -€10,261 | -6.6% |
| Operating profit (loss) | 9901 | €73,328 | €108,966 | +€35,638 | +48.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €64,140 | €743 | -€63,397 | -98.8% |
| Recurring financial charges | 65 | €64,140 | €743 | -€63,397 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €9,188 | €108,224 | +€99,036 | +1077.9% |
| Profit (loss) for the period | 9904 | €9,188 | €108,224 | +€99,036 | +1077.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,188 | €108,224 | +€99,036 | +1077.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.