ATZ FOOD: 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.
ATZ FOOD
Largest movements
- Stocks and contracts -€4,393
down €4,393 (-40.0%), from €10,983 to €6,590
- Tangible fixed assets -€4,298
down €4,298 (-5.6%), from €76,730 to €72,432
- Receivables within one year -€1,090
down €1,090 (-18.2%), from €5,982 to €4,893
of which Trade receivables: -€1,202
- Other debts -€16,071
down €16,071 (-59.6%), from €26,975 to €10,904
- Profit (loss) carried forward +€10,836
up €10,836 (+44.4%), from -€24,421 to -€13,585
- Trade debts -€3,247
down €3,247 (-48.5%), from €6,695 to €3,448
- Tax, wage and social debts -€2,107
down €2,107 (-21.5%), from €9,779 to €7,673
of which Taxes: -€2,447
- Gross operating margin +€43,955
up €43,955, from -€9,142 to €34,813
- Depreciation +€6,019
up €6,019 (+230%), from €2,617 to €8,636
- Staff costs +€2,475
up €2,475 (+19.6%), from €12,635 to €15,110
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.
Derived cash bridge
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 | €101,029 | €90,440 | -€10,589 | -10.5% |
| Formation expenses | 20 | €1,203 | €1,203 | = | 0.0% |
| Fixed assets | 21/28 | €76,730 | €72,432 | -€4,298 | -5.6% |
| Tangible fixed assets | 22/27 | €76,730 | €72,432 | -€4,298 | -5.6% |
| Plant, machinery and equipment | 23 | €76,730 | €72,432 | -€4,298 | -5.6% |
| Current assets | 29/58 | €23,096 | €16,805 | -€6,291 | -27.2% |
| Stocks and contracts in progress | 3 | €10,983 | €6,590 | -€4,393 | -40.0% |
| Stocks | 30/36 | €10,983 | €6,590 | -€4,393 | -40.0% |
| Amounts receivable within one year | 40/41 | €5,982 | €4,893 | -€1,090 | -18.2% |
| Trade receivables | 40 | €1,202 | - | -€1,202 | |
| Other amounts receivable | 41 | €4,781 | €4,893 | +€112 | +2.3% |
| Cash at bank and in hand | 54/58 | €6,131 | €5,323 | -€808 | -13.2% |
| Total equity and liabilities | 10/49 | €101,029 | €90,440 | -€10,589 | -10.5% |
| Equity | 10/15 | €57,579 | €68,415 | +€10,836 | +18.8% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,421 | -€13,585 | +€10,836 | +44.4% |
| Amounts payable | 17/49 | €43,450 | €22,025 | -€21,425 | -49.3% |
| Amounts payable within one year | 42/48 | €43,450 | €22,025 | -€21,425 | -49.3% |
| Trade debts | 44 | €6,695 | €3,448 | -€3,247 | -48.5% |
| Suppliers | 440/4 | €6,695 | €3,448 | -€3,247 | -48.5% |
| Taxes, remuneration and social security | 45 | €9,779 | €7,673 | -€2,107 | -21.5% |
| Taxes | 450/3 | €6,295 | €3,848 | -€2,447 | -38.9% |
| Remuneration and social security | 454/9 | €3,485 | €3,825 | +€340 | +9.8% |
| Other amounts payable | 47/48 | €26,975 | €10,904 | -€16,071 | -59.6% |
| Remuneration, social security and pensions | 62 | €12,635 | €15,110 | +€2,475 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,617 | €8,636 | +€6,019 | +230% |
| Other operating charges | 640/8 | - | €305 | +€305 | |
| Gross operating margin | 9900 | -€9,142 | €34,813 | +€43,955 | |
| Operating profit (loss) | 9901 | -€24,394 | €10,762 | +€35,155 | |
| Financial income | 75/76B | €0 | €149 | +€148 | +74,155% |
| Recurring financial income | 75 | €0 | €149 | +€148 | +74,155% |
| Financial charges | 65/66B | €27 | €75 | +€47 | +174% |
| Recurring financial charges | 65 | €27 | €75 | +€47 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€24,421 | €10,836 | +€35,256 | |
| Profit (loss) for the period | 9904 | -€24,421 | €10,836 | +€35,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,421 | €10,836 | +€35,256 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.