ATREA SA: 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.
What changed
ATREA SA
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€94,977
2024 · €104,734-€9,757
Equity
€1.2m
2024 · €1.2m+€4,977
Cash
€206,700
2024 · €188,202+€18,498
Balance sheet total
€1.6m
2024 · €1.7m-€24,723
Largest movements
Assets
- Receivables within one year -€47,404
down €47,404 (-26.4%), from €179,514 to €132,111
of which Other amounts receivable: -€59,535
- Cash +€18,498
up €18,498 (+9.8%), from €188,202 to €206,700
mainly Net result for the year (+€94,977) and Receivables within one year (+€47,404)
- Stocks and contracts +€17,539
up €17,539 (+1.5%), from €1.2m to €1.2m
Equity and liabilities
- Trade debts +€28,949
up €28,949 (+17.9%), from €162,108 to €191,056
- Accrued charges and deferred income -€27,587
down €27,587 (-100%), from €27,587 to €0
- Current portion of long-term debt -€17,838
down €17,838 (-49.9%), from €35,767 to €17,929
Income statement
- Staff costs +€16,631
up €16,631 (+4.7%), from €350,133 to €366,764
- Gross operating margin +€7,804
up €7,804 (+1.5%), from €526,256 to €534,061
- Taxes -€5,545
down €5,545 (-13.2%), from €42,120 to €36,575
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.
Result 2024
€104,734
Gross operating margin
+€7,804
Staff costs
-€16,631
Depreciation
-€2,045
Other operating charges
-€12
Financial income
-€3,962
Financial charges
-€456
Taxes
+€5,545
Result 2025
€94,977
raises the resultlowers the result
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.
From operations
+€157,456
Investment
-€25,245
Financing
-€113,714
Cash 2024
€188,202
From operations (derived)
+€157,456
Net result for the year
+€94,977
Depreciation
+€38,626
Stocks and contracts
-€17,539
Receivables within one year
+€47,404
Deferred charges and accrued income
-€25
Trade debts
+€28,949
Tax, wage and social debts
+€316
Other debts
-€7,664
Accrued charges and deferred income
-€27,587
Investment (derived)
-€25,245
Investment in fixed assets (net)
-€25,245
Financing
-€113,714
Debts after one year
-€5,839
Current portion of long-term debt
-€17,838
Short-term financial debts
-€37
Contributions, distributions and other
-€90,000
Cash 2025
€206,700
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,655,851 | €1,631,128 | -€24,723 | -1.5% |
| Fixed assets | 21/28 | €130,424 | €117,042 | -€13,381 | -10.3% |
| Tangible fixed assets | 22/27 | €130,146 | €116,765 | -€13,381 | -10.3% |
| Plant, machinery and equipment | 23 | €120,915 | €102,571 | -€18,343 | -15.2% |
| Furniture and vehicles | 24 | €9,231 | €14,193 | +€4,962 | +53.8% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €1,525,428 | €1,514,086 | -€11,342 | -0.7% |
| Stocks and contracts in progress | 3 | €1,157,405 | €1,174,944 | +€17,539 | +1.5% |
| Stocks | 30/36 | €1,157,405 | €1,174,944 | +€17,539 | +1.5% |
| Amounts receivable within one year | 40/41 | €179,514 | €132,111 | -€47,404 | -26.4% |
| Trade receivables | 40 | €115,941 | €128,072 | +€12,131 | +10.5% |
| Other amounts receivable | 41 | €63,573 | €4,038 | -€59,535 | -93.6% |
| Cash at bank and in hand | 54/58 | €188,202 | €206,700 | +€18,498 | +9.8% |
| Deferred charges and accrued income | 490/1 | €307 | €332 | +€25 | +8.2% |
| Total equity and liabilities | 10/49 | €1,655,851 | €1,631,128 | -€24,723 | -1.5% |
| Equity | 10/15 | €1,201,525 | €1,206,501 | +€4,977 | +0.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €62,752 | €62,752 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,621 | €7,621 | = | 0.0% |
| Legal reserve | 130 | €7,621 | €7,621 | = | 0.0% |
| Distributable reserves | 133 | €55,131 | €55,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,077,273 | €1,082,249 | +€4,977 | +0.5% |
| Amounts payable | 17/49 | €454,327 | €424,627 | -€29,700 | -6.5% |
| Amounts payable after more than one year | 17 | €47,589 | €41,749 | -€5,839 | -12.3% |
| Financial debts | 170/4 | €47,589 | €41,749 | -€5,839 | -12.3% |
| Amounts payable within one year | 42/48 | €379,151 | €382,878 | +€3,727 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €35,767 | €17,929 | -€17,838 | -49.9% |
| Financial debts | 43 | €13,501 | €13,464 | -€37 | -0.3% |
| Credit institutions | 430/8 | €13,501 | €13,464 | -€37 | -0.3% |
| Trade debts | 44 | €162,108 | €191,056 | +€28,949 | +17.9% |
| Suppliers | 440/4 | €162,108 | €191,056 | +€28,949 | +17.9% |
| Taxes, remuneration and social security | 45 | €67,095 | €67,410 | +€316 | +0.5% |
| Taxes | 450/3 | €26,480 | €22,605 | -€3,875 | -14.6% |
| Remuneration and social security | 454/9 | €40,615 | €44,805 | +€4,191 | +10.3% |
| Other amounts payable | 47/48 | €100,682 | €93,018 | -€7,664 | -7.6% |
| Accrued charges and deferred income | 492/3 | €27,587 | €0 | -€27,587 | -100% |
| Non-recurring operating income | 76A | €6,462 | €0 | -€6,462 | -100% |
| Remuneration, social security and pensions | 62 | €350,133 | €366,764 | +€16,631 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,581 | €38,626 | +€2,045 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €12,924 | €12,936 | +€12 | +0.1% |
| Gross operating margin | 9900 | €526,256 | €534,061 | +€7,804 | +1.5% |
| Operating profit (loss) | 9901 | €126,619 | €115,735 | -€10,883 | -8.6% |
| Financial income | 75/76B | €31,383 | €27,421 | -€3,962 | -12.6% |
| Recurring financial income | 75 | €31,383 | €27,421 | -€3,962 | -12.6% |
| Financial charges | 65/66B | €11,148 | €11,604 | +€456 | +4.1% |
| Recurring financial charges | 65 | €11,148 | €11,604 | +€456 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €146,854 | €131,552 | -€15,302 | -10.4% |
| Income taxes | 67/77 | €42,120 | €36,575 | -€5,545 | -13.2% |
| Profit (loss) for the period | 9904 | €104,734 | €94,977 | -€9,757 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,734 | €94,977 | -€9,757 | -9.3% |
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 18 October 2026 via checked.be.