ATOUT PRIX: 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.
ATOUT PRIX
Largest movements
- Receivables within one year -€43,369
no longer reported in 2025 (was €43,369)
of which Trade receivables: -€23,000
- Cash -€8,784
down €8,784 (-45.6%), from €19,268 to €10,483
mainly Trade debts (-€46,107) and Tax, wage and social debts (-€44,667)
- Stocks and contracts +€1,500
up €1,500 (+5.1%), from €29,447 to €30,947
- Tangible fixed assets -€1,103
down €1,103 (-100%), from €1,103 to €0
- Trade debts -€46,107
down €46,107 (-98.4%), from €46,841 to €734
- Tax, wage and social debts -€44,667
down €44,667 (-92.8%), from €48,147 to €3,480
of which Taxes: -€24,607
- Profit (loss) carried forward +€25,986
up €25,986 (+60.7%), from -€42,775 to -€16,789
- Other debts +€13,033
up €13,033 (+63.4%), from €20,563 to €33,596
- Turnover +€211,619
new in 2025: €211,619
- Purchases and services +€185,489
new in 2025: €185,489
- Gross operating margin +€20,163
up €20,163 (+169%), from €11,906 to €32,069
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 | €93,236 | €41,480 | -€51,756 | -55.5% |
| Fixed assets | 21/28 | €1,153 | €50 | -€1,103 | -95.7% |
| Tangible fixed assets | 22/27 | €1,103 | €0 | -€1,103 | -100% |
| Plant, machinery and equipment | 23 | €1,103 | €0 | -€1,103 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €92,084 | €41,430 | -€50,653 | -55.0% |
| Stocks and contracts in progress | 3 | €29,447 | €30,947 | +€1,500 | +5.1% |
| Stocks | 30/36 | €29,447 | €30,947 | +€1,500 | +5.1% |
| Amounts receivable within one year | 40/41 | €43,369 | - | -€43,369 | |
| Trade receivables | 40 | €23,000 | - | -€23,000 | |
| Other amounts receivable | 41 | €20,369 | - | -€20,369 | |
| Cash at bank and in hand | 54/58 | €19,268 | €10,483 | -€8,784 | -45.6% |
| Total equity and liabilities | 10/49 | €93,236 | €41,480 | -€51,756 | -55.5% |
| Equity | 10/15 | -€22,315 | €3,671 | +€25,986 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,775 | -€16,789 | +€25,986 | +60.7% |
| Amounts payable | 17/49 | €115,551 | €37,810 | -€77,742 | -67.3% |
| Amounts payable within one year | 42/48 | €115,551 | €37,810 | -€77,742 | -67.3% |
| Trade debts | 44 | €46,841 | €734 | -€46,107 | -98.4% |
| Suppliers | 440/4 | €46,841 | €734 | -€46,107 | -98.4% |
| Taxes, remuneration and social security | 45 | €48,147 | €3,480 | -€44,667 | -92.8% |
| Taxes | 450/3 | €24,659 | €51 | -€24,607 | -99.8% |
| Remuneration and social security | 454/9 | €23,489 | €3,429 | -€20,060 | -85.4% |
| Other amounts payable | 47/48 | €20,563 | €33,596 | +€13,033 | +63.4% |
| Turnover | 70 | - | €211,619 | +€211,619 | |
| Non-recurring operating income | 76A | - | €12 | +€12 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €185,489 | +€185,489 | |
| Remuneration, social security and pensions | 62 | €5,417 | €4,139 | -€1,278 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €1,103 | = | 0.0% |
| Other operating charges | 640/8 | €1,335 | €685 | -€650 | -48.7% |
| Gross operating margin | 9900 | €11,906 | €32,069 | +€20,163 | +169% |
| Operating profit (loss) | 9901 | €4,051 | €26,142 | +€22,091 | +545% |
| Financial charges | 65/66B | €497 | €156 | -€341 | -68.6% |
| Recurring financial charges | 65 | €497 | €156 | -€341 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €3,554 | €25,986 | +€22,432 | +631% |
| Profit (loss) for the period | 9904 | €3,554 | €25,986 | +€22,432 | +631% |
| Profit (loss) for the period to be appropriated | 9905 | €3,554 | €25,986 | +€22,432 | +631% |
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 29 October 2026 via checked.be.