ATSNACK: 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.
ATSNACK
Largest movements
- Tangible fixed assets -€230,968
down €230,968 (-16.6%), from €1.4m to €1.2m
of which Land and buildings: -€179,989
- Receivables within one year -€160,754
down €160,754 (-99.1%), from €162,276 to €1,523
of which Trade receivables: -€151,201
- Debts after one year -€200,092
down €200,092 (-22.3%), from €898,083 to €697,991
of which Financial debts: -€200,092
- Other debts -€163,394
down €163,394 (-39.0%), from €418,507 to €255,113
- Current portion of long-term debt -€70,792
down €70,792 (-45.9%), from €154,300 to €83,508
- Profit (loss) carried forward +€52,218
up €52,218 (+546.5%), from €9,555 to €61,773
- Trade debts -€28,218
down €28,218 (-71.2%), from €39,616 to €11,398
- Financial charges -€134,275
down €134,275 (-79.0%), from €169,908 to €35,633
- Write-downs +€92,623
no longer reported in 2025 (was -€92,623)
- Gross operating margin +€38,751
up €38,751 (+19.8%), from €195,825 to €234,576
- Taxes +€27,959
up €27,959 (+4214.0%), from €663 to €28,622
- Other operating charges -€12,469
down €12,469 (-57.7%), from €21,626 to €9,156
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,563,013 | €1,168,265 | -€394,748 | -25.3% |
| Fixed assets | 21/28 | €1,397,672 | €1,166,704 | -€230,968 | -16.5% |
| Tangible fixed assets | 22/27 | €1,391,910 | €1,160,942 | -€230,968 | -16.6% |
| Land and buildings | 22 | €1,063,141 | €883,152 | -€179,989 | -16.9% |
| Plant, machinery and equipment | 23 | €287,501 | €254,353 | -€33,148 | -11.5% |
| Furniture and vehicles | 24 | €41,268 | €23,437 | -€17,831 | -43.2% |
| Financial fixed assets | 28 | €5,762 | €5,762 | = | 0.0% |
| Current assets | 29/58 | €165,342 | €1,562 | -€163,780 | -99.1% |
| Amounts receivable within one year | 40/41 | €162,276 | €1,523 | -€160,754 | -99.1% |
| Trade receivables | 40 | €152,345 | €1,145 | -€151,201 | -99.2% |
| Other amounts receivable | 41 | €9,931 | €378 | -€9,553 | -96.2% |
| Deferred charges and accrued income | 490/1 | €3,065 | €39 | -€3,026 | -98.7% |
| Total equity and liabilities | 10/49 | €1,563,013 | €1,168,265 | -€394,748 | -25.3% |
| Equity | 10/15 | €32,665 | €82,036 | +€49,371 | +151.1% |
| Contributions | 10/11 | €1,000 | €877 | -€123 | -12.3% |
| Reserves | 13 | €22,110 | €19,386 | -€2,724 | -12.3% |
| Tax-exempt reserves | 132 | €18,750 | - | -€18,750 | |
| Distributable reserves | 133 | €3,360 | €19,386 | +€16,026 | +477.0% |
| Profit (loss) carried forward | 14 | €9,555 | €61,773 | +€52,218 | +546.5% |
| Amounts payable | 17/49 | €1,530,348 | €1,086,229 | -€444,119 | -29.0% |
| Amounts payable after more than one year | 17 | €898,083 | €697,991 | -€200,092 | -22.3% |
| Financial debts | 170/4 | €896,403 | €696,311 | -€200,092 | -22.3% |
| Other amounts payable | 178/9 | €1,680 | €1,680 | = | 0.0% |
| Amounts payable within one year | 42/48 | €622,242 | €388,206 | -€234,036 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €154,300 | €83,508 | -€70,792 | -45.9% |
| Financial debts | 43 | €8,240 | €9,048 | +€808 | +9.8% |
| Credit institutions | 430/8 | €8,240 | €9,048 | +€808 | +9.8% |
| Trade debts | 44 | €39,616 | €11,398 | -€28,218 | -71.2% |
| Suppliers | 440/4 | €39,616 | €11,398 | -€28,218 | -71.2% |
| Taxes, remuneration and social security | 45 | €1,579 | €29,139 | +€27,560 | +1745.7% |
| Taxes | 450/3 | €1,579 | €29,139 | +€27,560 | +1745.7% |
| Other amounts payable | 47/48 | €418,507 | €255,113 | -€163,394 | -39.0% |
| Accrued charges and deferred income | 492/3 | €10,024 | €32 | -€9,992 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,713 | €97,291 | +€10,577 | +12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€92,623 | - | +€92,623 | |
| Other operating charges | 640/8 | €21,626 | €9,156 | -€12,469 | -57.7% |
| Gross operating margin | 9900 | €195,825 | €234,576 | +€38,751 | +19.8% |
| Operating profit (loss) | 9901 | €180,109 | €128,129 | -€51,980 | -28.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €169,908 | €35,633 | -€134,275 | -79.0% |
| Recurring financial charges | 65 | €169,908 | €35,633 | -€134,275 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €10,201 | €92,496 | +€82,295 | +806.8% |
| Income taxes | 67/77 | €663 | €28,622 | +€27,959 | +4214.0% |
| Profit (loss) for the period | 9904 | €9,537 | €63,874 | +€54,337 | +569.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,537 | €63,874 | +€54,337 | +569.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.