ATR Superstore: 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.
ATR Superstore
Largest movements
- Tangible fixed assets +€32,878
up €32,878 (+324%), from €10,156 to €43,034
of which Land and buildings: +€23,762
- Stocks and contracts -€8,104
down €8,104 (-9.7%), from €83,195 to €75,092
- Cash +€6,049
up €6,049 (+5.8%), from €104,020 to €110,069
mainly Net result for the year (+€83,835) and Depreciation (+€12,251)
- Reserves +€83,835
up €83,835 (+125%), from €67,164 to €151,000
- Other debts -€34,139
down €34,139 (-55.6%), from €61,392 to €27,254
- Tax, wage and social debts -€17,963
down €17,963 (-43.7%), from €41,065 to €23,102
of which Taxes: -€15,963
- Trade debts -€2,589
down €2,589 (-8.5%), from €30,284 to €27,695
- Gross operating margin +€40,723
up €40,723 (+47.6%), from €85,501 to €126,224
- Write-downs -€17,453
no longer reported in 2024 (was €17,453)
- Taxes +€8,945
up €8,945 (+69.5%), from €12,879 to €21,824
- Staff costs +€7,447
new in 2024: €7,447
- Depreciation +€6,674
up €6,674 (+120%), from €5,577 to €12,251
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 | €203,906 | €233,051 | +€29,145 | +14.3% |
| Fixed assets | 21/28 | €16,504 | €47,485 | +€30,981 | +188% |
| Intangible fixed assets | 21 | €6,348 | €4,450 | -€1,897 | -29.9% |
| Tangible fixed assets | 22/27 | €10,156 | €43,034 | +€32,878 | +324% |
| Land and buildings | 22 | - | €23,762 | +€23,762 | |
| Plant, machinery and equipment | 23 | €981 | €4,063 | +€3,081 | +314% |
| Furniture and vehicles | 24 | €9,175 | €15,210 | +€6,035 | +65.8% |
| Current assets | 29/58 | €187,402 | €185,567 | -€1,835 | -1.0% |
| Stocks and contracts in progress | 3 | €83,195 | €75,092 | -€8,104 | -9.7% |
| Stocks | 30/36 | €83,195 | €75,092 | -€8,104 | -9.7% |
| Amounts receivable within one year | 40/41 | €187 | €406 | +€219 | +117% |
| Trade receivables | 40 | €187 | €264 | +€77 | +41.4% |
| Other amounts receivable | 41 | - | €142 | +€142 | |
| Cash at bank and in hand | 54/58 | €104,020 | €110,069 | +€6,049 | +5.8% |
| Total equity and liabilities | 10/49 | €203,906 | €233,051 | +€29,145 | +14.3% |
| Equity | 10/15 | €71,164 | €155,000 | +€83,835 | +118% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €67,164 | €151,000 | +€83,835 | +125% |
| Distributable reserves | 133 | €67,164 | €151,000 | +€83,835 | +125% |
| Amounts payable | 17/49 | €132,742 | €78,052 | -€54,690 | -41.2% |
| Amounts payable within one year | 42/48 | €132,742 | €78,052 | -€54,690 | -41.2% |
| Trade debts | 44 | €30,284 | €27,695 | -€2,589 | -8.5% |
| Suppliers | 440/4 | €30,284 | €27,695 | -€2,589 | -8.5% |
| Taxes, remuneration and social security | 45 | €41,065 | €23,102 | -€17,963 | -43.7% |
| Taxes | 450/3 | €39,065 | €23,102 | -€15,963 | -40.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €61,392 | €27,254 | -€34,139 | -55.6% |
| Remuneration, social security and pensions | 62 | - | €7,447 | +€7,447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,577 | €12,251 | +€6,674 | +120% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,453 | - | -€17,453 | |
| Other operating charges | 640/8 | €475 | €832 | +€357 | +75.1% |
| Gross operating margin | 9900 | €85,501 | €126,224 | +€40,723 | +47.6% |
| Operating profit (loss) | 9901 | €61,997 | €105,695 | +€43,698 | +70.5% |
| Financial charges | 65/66B | €54 | €35 | -€19 | -35.8% |
| Recurring financial charges | 65 | €54 | €35 | -€19 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €61,942 | €105,660 | +€43,717 | +70.6% |
| Income taxes | 67/77 | €12,879 | €21,824 | +€8,945 | +69.5% |
| Profit (loss) for the period | 9904 | €49,063 | €83,835 | +€34,772 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,063 | €83,835 | +€34,772 | +70.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.