ATEJA: 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.
ATEJA
Largest movements
- Cash +€159,303
up €159,303 (+41.8%), from €381,428 to €540,730
mainly Other debts (+€321,601) and Net result for the year (+€107,458)
- Receivables within one year -€11,096
down €11,096 (-60.8%), from €18,235 to €7,139
- Other debts +€321,601
up €321,601 (+4,431%), from €7,259 to €328,859
- Profit (loss) carried forward -€271,625
down €271,625 (-71.7%), from €379,084 to €107,458
- Accrued charges and deferred income +€84,169
new in 2025: €84,169
- Tax, wage and social debts +€12,271
up €12,271 (+71.5%), from €17,163 to €29,434
- Gross operating margin +€33,723
up €33,723 (+30.3%), from €111,253 to €144,976
- Taxes +€6,013
up €6,013 (+24.2%), from €24,881 to €30,894
- Depreciation +€3,944
up €3,944 (+211%), from €1,866 to €5,810
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 | €406,580 | €556,085 | +€149,504 | +36.8% |
| Fixed assets | 21/28 | €6,151 | €8,215 | +€2,064 | +33.6% |
| Tangible fixed assets | 22/27 | €6,151 | €8,215 | +€2,064 | +33.6% |
| Plant, machinery and equipment | 23 | - | €3,645 | +€3,645 | |
| Furniture and vehicles | 24 | €3,926 | €3,109 | -€817 | -20.8% |
| Other tangible fixed assets | 26 | €2,225 | €1,461 | -€764 | -34.3% |
| Current assets | 29/58 | €400,429 | €547,869 | +€147,440 | +36.8% |
| Amounts receivable within one year | 40/41 | €18,235 | €7,139 | -€11,096 | -60.8% |
| Trade receivables | 40 | €18,235 | €7,139 | -€11,096 | -60.8% |
| Cash at bank and in hand | 54/58 | €381,428 | €540,730 | +€159,303 | +41.8% |
| Deferred charges and accrued income | 490/1 | €767 | - | -€767 | |
| Total equity and liabilities | 10/49 | €406,580 | €556,085 | +€149,504 | +36.8% |
| Equity | 10/15 | €381,084 | €109,458 | -€271,625 | -71.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €379,084 | €107,458 | -€271,625 | -71.7% |
| Amounts payable | 17/49 | €25,497 | €446,626 | +€421,130 | +1,652% |
| Amounts payable within one year | 42/48 | €25,497 | €362,457 | +€336,960 | +1,322% |
| Trade debts | 44 | €1,075 | €4,164 | +€3,089 | +287% |
| Suppliers | 440/4 | €1,075 | €4,164 | +€3,089 | +287% |
| Taxes, remuneration and social security | 45 | €17,163 | €29,434 | +€12,271 | +71.5% |
| Taxes | 450/3 | €17,163 | €29,434 | +€12,271 | +71.5% |
| Other amounts payable | 47/48 | €7,259 | €328,859 | +€321,601 | +4,431% |
| Accrued charges and deferred income | 492/3 | - | €84,169 | +€84,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,866 | €5,810 | +€3,944 | +211% |
| Other operating charges | 640/8 | €638 | €718 | +€79 | +12.4% |
| Gross operating margin | 9900 | €111,253 | €144,976 | +€33,723 | +30.3% |
| Operating profit (loss) | 9901 | €108,749 | €138,449 | +€29,699 | +27.3% |
| Financial income | 75/76B | €10 | €4 | -€6 | -59.6% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -59.6% |
| Financial charges | 65/66B | €192 | €100 | -€92 | -47.7% |
| Recurring financial charges | 65 | €192 | €100 | -€92 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €108,568 | €138,353 | +€29,785 | +27.4% |
| Income taxes | 67/77 | €24,881 | €30,894 | +€6,013 | +24.2% |
| Profit (loss) for the period | 9904 | €83,686 | €107,458 | +€23,772 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,686 | €107,458 | +€23,772 | +28.4% |
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 27 October 2026 via checked.be.