Atsharp: 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.
Atsharp
Largest movements
- Tangible fixed assets -€6,141
down €6,141 (-66.8%), from €9,197 to €3,056
of which Plant, machinery and equipment: -€3,926
- Receivables within one year +€4,455
up €4,455 (+18.7%), from €23,800 to €28,256
of which Trade receivables: +€2,608
- Cash +€1,052
up €1,052 (+37.1%), from €2,838 to €3,890
mainly Net result for the year (+€14,476) and Depreciation (+€6,141)
- Debts after one year -€16,230
down €16,230 (-40.6%), from €39,947 to €23,717
- Profit (loss) carried forward +€14,476
up €14,476 (+8.3%), from -€174,328 to -€159,852
- Tax, wage and social debts -€9,017
down €9,017 (-90.1%), from €10,007 to €990
of which Taxes: -€6,948
- Trade debts +€3,986
up €3,986 (+41.2%), from €9,670 to €13,656
- Other debts +€3,706
up €3,706 (+31.5%), from €11,747 to €15,453
- Staff costs -€15,259
down €15,259 (-51.9%), from €29,376 to €14,117
- Gross operating margin -€7,366
down €7,366 (-15.9%), from €46,227 to €38,861
- Depreciation -€2,919
down €2,919 (-32.2%), from €9,060 to €6,141
- Other operating charges -€2,410
down €2,410 (-51.9%), from €4,642 to €2,232
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.
Cash bridge derived
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 | €38,529 | €38,237 | -€292 | -0.8% |
| Fixed assets | 21/28 | €11,565 | €5,425 | -€6,141 | -53.1% |
| Tangible fixed assets | 22/27 | €9,197 | €3,056 | -€6,141 | -66.8% |
| Plant, machinery and equipment | 23 | €5,079 | €1,153 | -€3,926 | -77.3% |
| Furniture and vehicles | 24 | €4,117 | €1,903 | -€2,215 | -53.8% |
| Financial fixed assets | 28 | €2,369 | €2,369 | = | 0.0% |
| Current assets | 29/58 | €26,964 | €32,813 | +€5,849 | +21.7% |
| Amounts receivable within one year | 40/41 | €23,800 | €28,256 | +€4,455 | +18.7% |
| Trade receivables | 40 | €23,649 | €26,257 | +€2,608 | +11.0% |
| Other amounts receivable | 41 | €152 | €1,998 | +€1,847 | +1216.5% |
| Cash at bank and in hand | 54/58 | €2,838 | €3,890 | +€1,052 | +37.1% |
| Deferred charges and accrued income | 490/1 | €325 | €667 | +€341 | +104.9% |
| Total equity and liabilities | 10/49 | €38,529 | €38,237 | -€292 | -0.8% |
| Equity | 10/15 | -€48,662 | -€34,185 | +€14,476 | +29.7% |
| Contributions | 10/11 | €125,667 | €125,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€174,328 | -€159,852 | +€14,476 | +8.3% |
| Amounts payable | 17/49 | €87,191 | €72,423 | -€14,768 | -16.9% |
| Amounts payable after more than one year | 17 | €39,947 | €23,717 | -€16,230 | -40.6% |
| Financial debts | 170/4 | €39,947 | €23,717 | -€16,230 | -40.6% |
| Amounts payable within one year | 42/48 | €47,244 | €48,706 | +€1,462 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €15,820 | €16,230 | +€411 | +2.6% |
| Financial debts | 43 | - | €2,376 | +€2,376 | |
| Credit institutions | 430/8 | - | €2,376 | +€2,376 | |
| Trade debts | 44 | €9,670 | €13,656 | +€3,986 | +41.2% |
| Suppliers | 440/4 | €9,670 | €13,656 | +€3,986 | +41.2% |
| Taxes, remuneration and social security | 45 | €10,007 | €990 | -€9,017 | -90.1% |
| Taxes | 450/3 | €7,939 | €990 | -€6,948 | -87.5% |
| Remuneration and social security | 454/9 | €2,069 | - | -€2,069 | |
| Other amounts payable | 47/48 | €11,747 | €15,453 | +€3,706 | +31.5% |
| Remuneration, social security and pensions | 62 | €29,376 | €14,117 | -€15,259 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,060 | €6,141 | -€2,919 | -32.2% |
| Other operating charges | 640/8 | €4,642 | €2,232 | -€2,410 | -51.9% |
| Gross operating margin | 9900 | €46,227 | €38,861 | -€7,366 | -15.9% |
| Operating profit (loss) | 9901 | €3,149 | €16,372 | +€13,222 | +419.8% |
| Financial income | 75/76B | €4 | €94 | +€90 | +2062.0% |
| Recurring financial income | 75 | €4 | €94 | +€90 | +2062.0% |
| Financial charges | 65/66B | €1,799 | €1,428 | -€371 | -20.6% |
| Recurring financial charges | 65 | €1,799 | €1,428 | -€371 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €1,354 | €15,038 | +€13,684 | +1010.4% |
| Income taxes | 67/77 | €386 | €562 | +€176 | +45.6% |
| Profit (loss) for the period | 9904 | €969 | €14,476 | +€13,508 | +1394.6% |
| Profit (loss) for the period to be appropriated | 9905 | €969 | €14,476 | +€13,508 | +1394.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.