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.
ATIPIK CONSTRUCT
Largest movements
- Tangible fixed assets +€42,348
new in 2024: €42,348
of which Furniture and vehicles: +€36,416
- Receivables within one year +€17,979
up €17,979 (+5493.2%), from €327 to €18,306
of which Other amounts receivable: +€9,126
- Cash -€10,475
down €10,475 (-84.1%), from €12,455 to €1,979
mainly Investment in fixed assets (net) (-€43,435) and Receivables within one year (-€17,979)
- Deferred charges and accrued income +€2,494
new in 2024: €2,494
- Debts after one year +€26,954
new in 2024: €26,954
- Profit (loss) carried forward +€10,031
up €10,031 (+367.3%), from €2,731 to €12,762
- Current portion of long-term debt +€7,583
new in 2024: €7,583
- Trade debts +€6,499
up €6,499 (+474.2%), from €1,370 to €7,869
- Tax, wage and social debts +€3,204
up €3,204 (+249.7%), from €1,283 to €4,487
of which Remuneration and social security: +€1,753
- Gross operating margin +€49,663
up €49,663 (+273.8%), from €18,140 to €67,803
- Staff costs +€48,347
up €48,347 (+932.2%), from €5,186 to €53,533
- Turnover -€37,565
no longer reported in 2024 (was €37,565)
- Purchases and services -€19,475
no longer reported in 2024 (was €19,475)
- Taxes +€1,451
up €1,451 (+113.0%), from €1,283 to €2,734
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 | €12,782 | €65,128 | +€52,346 | +409.5% |
| Fixed assets | 21/28 | - | €42,348 | +€42,348 | |
| Tangible fixed assets | 22/27 | - | €42,348 | +€42,348 | |
| Furniture and vehicles | 24 | - | €36,416 | +€36,416 | |
| Other tangible fixed assets | 26 | - | €5,932 | +€5,932 | |
| Current assets | 29/58 | €12,782 | €22,780 | +€9,998 | +78.2% |
| Amounts receivable within one year | 40/41 | €327 | €18,306 | +€17,979 | +5493.2% |
| Trade receivables | 40 | - | €8,852 | +€8,852 | |
| Other amounts receivable | 41 | €327 | €9,454 | +€9,126 | +2788.5% |
| Cash at bank and in hand | 54/58 | €12,455 | €1,979 | -€10,475 | -84.1% |
| Deferred charges and accrued income | 490/1 | - | €2,494 | +€2,494 | |
| Total equity and liabilities | 10/49 | €12,782 | €65,128 | +€52,346 | +409.5% |
| Equity | 10/15 | €7,731 | €17,762 | +€10,031 | +129.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | - | €5,000 | +€5,000 | |
| Share premium | 1100/10 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €2,731 | €12,762 | +€10,031 | +367.3% |
| Amounts payable | 17/49 | €5,051 | €47,366 | +€42,315 | +837.7% |
| Amounts payable after more than one year | 17 | - | €26,954 | +€26,954 | |
| Financial debts | 170/4 | - | €26,954 | +€26,954 | |
| Amounts payable within one year | 42/48 | €5,051 | €20,412 | +€15,361 | +304.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,583 | +€7,583 | |
| Trade debts | 44 | €1,370 | €7,869 | +€6,499 | +474.2% |
| Suppliers | 440/4 | €1,370 | €7,869 | +€6,499 | +474.2% |
| Taxes, remuneration and social security | 45 | €1,283 | €4,487 | +€3,204 | +249.7% |
| Taxes | 450/3 | €1,283 | €2,734 | +€1,451 | +113.0% |
| Remuneration and social security | 454/9 | - | €1,753 | +€1,753 | |
| Other amounts payable | 47/48 | €2,397 | €472 | -€1,925 | -80.3% |
| Turnover | 70 | €37,565 | - | -€37,565 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,475 | - | -€19,475 | |
| Remuneration, social security and pensions | 62 | €5,186 | €53,533 | +€48,347 | +932.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,087 | +€1,087 | |
| Other operating charges | 640/8 | €644 | €105 | -€538 | -83.6% |
| Gross operating margin | 9900 | €18,140 | €67,803 | +€49,663 | +273.8% |
| Operating profit (loss) | 9901 | €12,311 | €13,078 | +€768 | +6.2% |
| Financial charges | 65/66B | €120 | €313 | +€193 | +161.2% |
| Recurring financial charges | 65 | €120 | €313 | +€193 | +161.2% |
| Profit (loss) for the period before taxes | 9903 | €12,191 | €12,765 | +€574 | +4.7% |
| Income taxes | 67/77 | €1,283 | €2,734 | +€1,451 | +113.0% |
| Profit (loss) for the period | 9904 | €10,907 | €10,031 | -€876 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,907 | €10,031 | -€876 | -8.0% |
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 27 September 2026 via checked.be.