Les Atrébates: 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.
Les Atrébates
Largest movements
- Tangible fixed assets +€259,581
up €259,581 (+281%), from €92,485 to €352,066
- Cash -€9,660
down €9,660 (-30.6%), from €31,542 to €21,882
mainly Investment in fixed assets (net) (-€282,715) and Contributions, distributions and other (-€12,000)
- Receivables within one year -€8,695
down €8,695 (-8.4%), from €103,248 to €94,554
of which Other amounts receivable: -€9,905
- Other debts +€195,246
up €195,246 (+444%), from €44,000 to €239,246
- Trade debts +€45,109
up €45,109 (+1,842%), from €2,450 to €47,559
- Gross operating margin -€17,366
down €17,366 (-28.7%), from €60,485 to €43,119
- Depreciation +€6,725
up €6,725 (+41.0%), from €16,409 to €23,134
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,276 | €468,502 | +€241,227 | +106% |
| Fixed assets | 21/28 | €92,485 | €352,066 | +€259,581 | +281% |
| Tangible fixed assets | 22/27 | €92,485 | €352,066 | +€259,581 | +281% |
| Land and buildings | 22 | €92,485 | €352,066 | +€259,581 | +281% |
| Current assets | 29/58 | €134,790 | €116,436 | -€18,354 | -13.6% |
| Amounts receivable within one year | 40/41 | €103,248 | €94,554 | -€8,695 | -8.4% |
| Trade receivables | 40 | €702 | €1,913 | +€1,211 | +172% |
| Other amounts receivable | 41 | €102,546 | €92,641 | -€9,905 | -9.7% |
| Cash at bank and in hand | 54/58 | €31,542 | €21,882 | -€9,660 | -30.6% |
| Total equity and liabilities | 10/49 | €227,276 | €468,502 | +€241,227 | +106% |
| Equity | 10/15 | €180,692 | €181,331 | +€639 | +0.4% |
| Contributions | 10/11 | €155,233 | €155,233 | = | 0.0% |
| Reserves | 13 | €15,884 | €15,884 | = | 0.0% |
| Distributable reserves | 133 | €15,884 | €15,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,575 | €10,213 | +€639 | +6.7% |
| Amounts payable | 17/49 | €46,583 | €287,171 | +€240,588 | +516% |
| Amounts payable within one year | 42/48 | €46,583 | €287,171 | +€240,588 | +516% |
| Trade debts | 44 | €2,450 | €47,559 | +€45,109 | +1,842% |
| Suppliers | 440/4 | €2,450 | €47,559 | +€45,109 | +1,842% |
| Taxes, remuneration and social security | 45 | €134 | €366 | +€232 | +174% |
| Taxes | 450/3 | €134 | €366 | +€232 | +174% |
| Other amounts payable | 47/48 | €44,000 | €239,246 | +€195,246 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,409 | €23,134 | +€6,725 | +41.0% |
| Other operating charges | 640/8 | €6,432 | €6,920 | +€487 | +7.6% |
| Non-recurring operating charges | 66A | €13,045 | - | -€13,045 | |
| Gross operating margin | 9900 | €60,485 | €43,119 | -€17,366 | -28.7% |
| Operating profit (loss) | 9901 | €24,600 | €13,065 | -€11,534 | -46.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,100% |
| Financial charges | 65/66B | €110 | €194 | +€84 | +77.1% |
| Recurring financial charges | 65 | €110 | €194 | +€84 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €24,490 | €12,871 | -€11,619 | -47.4% |
| Income taxes | 67/77 | €134 | €232 | +€99 | +74.1% |
| Profit (loss) for the period | 9904 | €24,356 | €12,639 | -€11,718 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,356 | €12,639 | -€11,718 | -48.1% |
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 26 October 2026 via checked.be.