ATON SMART ENERGY: 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 SMART ENERGY
Largest movements
- Receivables within one year +€5,127
up €5,127 (+126%), from €4,055 to €9,182
of which Other amounts receivable: +€3,214
- Cash -€1,300
down €1,300 (-20.9%), from €6,206 to €4,906
mainly Net result for the year (-€24,059) and Receivables within one year (-€5,127)
- Formation expenses -€1,129
no longer reported in 2025 (was €1,129)
- Profit (loss) carried forward -€24,059
down €24,059 (-967%), from -€2,487 to -€26,546
- Tax, wage and social debts +€21,032
new in 2025: €21,032
- Other debts +€3,365
up €3,365 (+217%), from €1,550 to €4,915
- Trade debts +€2,361
up €2,361 (+101%), from €2,327 to €4,688
- Gross operating margin -€19,436
down €19,436 (-934%), from -€2,080 to -€21,516
- Other operating charges +€1,083
up €1,083 (+617%), from €176 to €1,258
- Depreciation +€903
up €903 (+400%), from €226 to €1,129
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.
Derived cash bridge
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 | €11,389 | €14,088 | +€2,699 | +23.7% |
| Formation expenses | 20 | €1,129 | - | -€1,129 | |
| Current assets | 29/58 | €10,261 | €14,088 | +€3,827 | +37.3% |
| Amounts receivable within one year | 40/41 | €4,055 | €9,182 | +€5,127 | +126% |
| Trade receivables | 40 | €3,788 | €5,701 | +€1,913 | +50.5% |
| Other amounts receivable | 41 | €267 | €3,482 | +€3,214 | +1,203% |
| Cash at bank and in hand | 54/58 | €6,206 | €4,906 | -€1,300 | -20.9% |
| Total equity and liabilities | 10/49 | €11,389 | €14,088 | +€2,699 | +23.7% |
| Equity | 10/15 | €7,513 | -€16,546 | -€24,059 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,487 | -€26,546 | -€24,059 | -967% |
| Amounts payable | 17/49 | €3,877 | €30,634 | +€26,757 | +690% |
| Amounts payable within one year | 42/48 | €3,877 | €30,634 | +€26,757 | +690% |
| Trade debts | 44 | €2,327 | €4,688 | +€2,361 | +101% |
| Suppliers | 440/4 | €2,327 | €4,688 | +€2,361 | +101% |
| Taxes, remuneration and social security | 45 | - | €21,032 | +€21,032 | |
| Remuneration and social security | 454/9 | - | €21,032 | +€21,032 | |
| Other amounts payable | 47/48 | €1,550 | €4,915 | +€3,365 | +217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €1,129 | +€903 | +400% |
| Other operating charges | 640/8 | €176 | €1,258 | +€1,083 | +617% |
| Gross operating margin | 9900 | -€2,080 | -€21,516 | -€19,436 | -934% |
| Operating profit (loss) | 9901 | -€2,481 | -€23,903 | -€21,422 | -863% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €6 | €170 | +€164 | +2,624% |
| Recurring financial charges | 65 | €6 | €170 | +€164 | +2,624% |
| Profit (loss) for the period before taxes | 9903 | -€2,487 | -€24,059 | -€21,571 | -867% |
| Profit (loss) for the period | 9904 | -€2,487 | -€24,059 | -€21,571 | -867% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,487 | -€24,059 | -€21,571 | -867% |
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 13 October 2026 via checked.be.