ATS-ACCOUNTING: what changed
What changed
ATS-ACCOUNTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€4,670
2023 · €1,853+€2,817
Equity
€242,299
2023 · €237,629+€4,670
Cash
€490
2023 · €4,463-€3,972
Balance sheet total
€395,021
2023 · €423,359-€28,339
Largest movements
Assets
- Receivables within one year -€20,587
down €20,587 (-29.3%), from €70,237 to €49,650
of which Trade receivables: -€21,107
Equity and liabilities
- Trade debts -€48,234
down €48,234 (-69.8%), from €69,133 to €20,899
- Other debts +€33,799
up €33,799 (+40.1%), from €84,279 to €118,078
- Tax, wage and social debts -€18,888
down €18,888 (-58.9%), from €32,077 to €13,189
- Profit (loss) carried forward +€4,670
up €4,670 (+806%), from €579 to €5,249
Income statement
- Financial charges -€5,138
down €5,138 (-95.2%), from €5,395 to €257
- Gross operating margin -€3,259
down €3,259 (-18.1%), from €18,018 to €14,759
- Depreciation -€1,044
down €1,044 (-21.0%), from €4,981 to €3,937
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€1,853
Gross operating margin
-€3,259
Depreciation
+€1,044
Other operating charges
-€3
Other operating items
-€252
Financial income
+€2
Financial charges
+€5,138
Taxes
+€146
Result 2024
€4,670
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€4,287
Investment
€0
Financing
+€315
Cash 2023
€4,463
From operations (derived)
-€4,287
Net result for the year
+€4,670
Depreciation
+€3,937
Receivables within one year
+€20,587
Deferred charges and accrued income
-€157
Trade debts
-€48,234
Tax, wage and social debts
-€18,888
Other debts
+€33,799
Financing
+€315
Short-term financial debts
+€315
Cash 2024
€490
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €423,359 | €395,021 | -€28,339 | -6.7% |
| Fixed assets | 21/28 | €348,074 | €344,137 | -€3,937 | -1.1% |
| Tangible fixed assets | 22/27 | €9,569 | €5,633 | -€3,937 | -41.1% |
| Furniture and vehicles | 24 | €3,475 | €1,628 | -€1,847 | -53.2% |
| Other tangible fixed assets | 26 | €6,094 | €4,005 | -€2,089 | -34.3% |
| Financial fixed assets | 28 | €338,504 | €338,504 | = | 0.0% |
| Current assets | 29/58 | €75,286 | €50,884 | -€24,402 | -32.4% |
| Amounts receivable within one year | 40/41 | €70,237 | €49,650 | -€20,587 | -29.3% |
| Trade receivables | 40 | €70,237 | €49,130 | -€21,107 | -30.1% |
| Other amounts receivable | 41 | - | €520 | +€520 | |
| Cash at bank and in hand | 54/58 | €4,463 | €490 | -€3,972 | -89.0% |
| Deferred charges and accrued income | 490/1 | €586 | €743 | +€157 | +26.8% |
| Total equity and liabilities | 10/49 | €423,359 | €395,021 | -€28,339 | -6.7% |
| Equity | 10/15 | €237,629 | €242,299 | +€4,670 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €175,050 | €175,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €168,850 | €168,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €579 | €5,249 | +€4,670 | +806% |
| Amounts payable | 17/49 | €185,730 | €152,722 | -€33,008 | -17.8% |
| Amounts payable within one year | 42/48 | €185,730 | €152,722 | -€33,008 | -17.8% |
| Financial debts | 43 | €240 | €555 | +€315 | +131% |
| Credit institutions | 430/8 | €240 | €555 | +€315 | +131% |
| Trade debts | 44 | €69,133 | €20,899 | -€48,234 | -69.8% |
| Suppliers | 440/4 | €69,133 | €20,899 | -€48,234 | -69.8% |
| Taxes, remuneration and social security | 45 | €32,077 | €13,189 | -€18,888 | -58.9% |
| Taxes | 450/3 | €32,077 | €13,189 | -€18,888 | -58.9% |
| Other amounts payable | 47/48 | €84,279 | €118,078 | +€33,799 | +40.1% |
| Non-recurring operating income | 76A | €497 | €0 | -€497 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,981 | €3,937 | -€1,044 | -21.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | - | €252 | +€252 | |
| Gross operating margin | 9900 | €18,018 | €14,759 | -€3,259 | -18.1% |
| Operating profit (loss) | 9901 | €12,652 | €10,183 | -€2,469 | -19.5% |
| Financial income | 75/76B | €1 | €3 | +€2 | +197% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +197% |
| Financial charges | 65/66B | €5,395 | €257 | -€5,138 | -95.2% |
| Recurring financial charges | 65 | €5,395 | €257 | -€5,138 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €7,259 | €9,930 | +€2,671 | +36.8% |
| Income taxes | 67/77 | €5,406 | €5,260 | -€146 | -2.7% |
| Profit (loss) for the period | 9904 | €1,853 | €4,670 | +€2,817 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €1,853 | €4,670 | +€2,817 | +152% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.