ATRAR: 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.
ATRAR
Largest movements
- Cash -€915
down €915 (-18.5%), from €4,958 to €4,043
mainly Net result for the year (-€5,701) and Tax, wage and social debts (-€2,352)
- Deferred charges and accrued income +€819
new in 2023: €819
- Trade debts +€6,270
new in 2023: €6,270
- Profit (loss) carried forward -€5,701
down €5,701 (-35.9%), from -€15,868 to -€21,569
- Tax, wage and social debts -€2,352
down €2,352 (-74.6%), from €3,152 to €800
- Other debts +€1,686
up €1,686 (+37.4%), from €4,514 to €6,201
- Gross operating margin -€8,784
down €8,784, from €4,204 to -€4,581
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,513 | €10,416 | -€97 | -0.9% |
| Fixed assets | 21/28 | €35 | €35 | = | 0.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €10,478 | €10,381 | -€97 | -0.9% |
| Stocks and contracts in progress | 3 | €5,520 | €5,520 | = | 0.0% |
| Stocks | 30/36 | €5,520 | €5,520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,958 | €4,043 | -€915 | -18.5% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €10,513 | €10,416 | -€97 | -0.9% |
| Equity | 10/15 | €2,847 | -€2,854 | -€5,701 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115 | €115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,868 | -€21,569 | -€5,701 | -35.9% |
| Amounts payable | 17/49 | €7,666 | €13,270 | +€5,604 | +73.1% |
| Amounts payable within one year | 42/48 | €7,666 | €13,270 | +€5,604 | +73.1% |
| Trade debts | 44 | - | €6,270 | +€6,270 | |
| Suppliers | 440/4 | - | €6,270 | +€6,270 | |
| Taxes, remuneration and social security | 45 | €3,152 | €800 | -€2,352 | -74.6% |
| Taxes | 450/3 | €3,152 | €800 | -€2,352 | -74.6% |
| Other amounts payable | 47/48 | €4,514 | €6,201 | +€1,686 | +37.4% |
| Other operating charges | 640/8 | €974 | €967 | -€7 | -0.7% |
| Gross operating margin | 9900 | €4,204 | -€4,581 | -€8,784 | |
| Operating profit (loss) | 9901 | €3,229 | -€5,548 | -€8,777 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €168 | €153 | -€15 | -8.7% |
| Recurring financial charges | 65 | €168 | €153 | -€15 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €3,062 | -€5,701 | -€8,763 | |
| Profit (loss) for the period | 9904 | €3,062 | -€5,701 | -€8,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | -€5,701 | -€8,763 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.