ATON: 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.
ATON
Largest movements
- Cash +€302,774
up €302,774 (+48,294%), from €627 to €303,401
mainly Other debts (+€241,477) and Net result for the year (+€66,629)
- Tangible fixed assets -€17,947
down €17,947 (-3.8%), from €476,738 to €458,791
of which Land and buildings: -€16,667
- Other debts +€241,477
up €241,477 (+31.8%), from €759,694 to €1.0m
- Profit (loss) carried forward +€66,629
up €66,629 (+88.7%), from -€75,149 to -€8,520
- Trade debts -€20,161
down €20,161 (-100%), from €20,161 to €0
- Gross operating margin +€25,640
up €25,640 (+41.4%), from €61,998 to €87,638
- Other operating charges -€7,806
down €7,806 (-96.5%), from €8,092 to €286
- Taxes +€1,804
up €1,804 (+751%), from €240 to €2,044
- Financial charges -€1,048
down €1,048 (-58.9%), from €1,781 to €732
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 | €808,852 | €1,093,679 | +€284,827 | +35.2% |
| Fixed assets | 21/28 | €476,738 | €458,791 | -€17,947 | -3.8% |
| Tangible fixed assets | 22/27 | €476,738 | €458,791 | -€17,947 | -3.8% |
| Land and buildings | 22 | €475,458 | €458,791 | -€16,667 | -3.5% |
| Furniture and vehicles | 24 | €1,280 | €0 | -€1,280 | -100% |
| Current assets | 29/58 | €332,114 | €634,888 | +€302,774 | +91.2% |
| Stocks and contracts in progress | 3 | €331,487 | €331,487 | = | 0.0% |
| Stocks | 30/36 | €331,487 | €331,487 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €627 | €303,401 | +€302,774 | +48,294% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €808,852 | €1,093,679 | +€284,827 | +35.2% |
| Equity | 10/15 | -€54,871 | €11,759 | +€66,629 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,879 | €7,879 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €7,879 | €7,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,149 | -€8,520 | +€66,629 | +88.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €863,723 | €1,081,921 | +€218,198 | +25.3% |
| Amounts payable after more than one year | 17 | €78,466 | €72,895 | -€5,571 | -7.1% |
| Financial debts | 170/4 | €78,466 | €72,895 | -€5,571 | -7.1% |
| Amounts payable within one year | 42/48 | €785,257 | €1,009,025 | +€223,769 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €5,162 | €5,571 | +€408 | +7.9% |
| Trade debts | 44 | €20,161 | €0 | -€20,161 | -100% |
| Suppliers | 440/4 | €20,161 | €0 | -€20,161 | -100% |
| Taxes, remuneration and social security | 45 | €240 | €2,284 | +€2,044 | +851% |
| Taxes | 450/3 | €240 | €2,284 | +€2,044 | +851% |
| Other amounts payable | 47/48 | €759,694 | €1,001,171 | +€241,477 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,627 | €17,947 | +€320 | +1.8% |
| Other operating charges | 640/8 | €8,092 | €286 | -€7,806 | -96.5% |
| Gross operating margin | 9900 | €61,998 | €87,638 | +€25,640 | +41.4% |
| Operating profit (loss) | 9901 | €36,279 | €69,405 | +€33,126 | +91.3% |
| Financial charges | 65/66B | €1,781 | €732 | -€1,048 | -58.9% |
| Recurring financial charges | 65 | €1,781 | €732 | -€1,048 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €34,499 | €68,673 | +€34,174 | +99.1% |
| Transfer from deferred taxes | 780 | €94,540 | €0 | -€94,540 | -100% |
| Income taxes | 67/77 | €240 | €2,044 | +€1,804 | +751% |
| Profit (loss) for the period | 9904 | €128,799 | €66,629 | -€62,170 | -48.3% |
| Transfer from tax-exempt reserves | 789 | €283,621 | €0 | -€283,621 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €412,420 | €66,629 | -€345,790 | -83.8% |
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 13 October 2026 via checked.be.