ATENOR financials
ATENOR
Country: BE Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
549300ZIL1V7D7F3YH40 Financial statements
(EUR, as reported — unscaled; 120 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €147.0M | €321.3M |
| Cost of sales | €137.5M | €274.4M |
| Gross profit | -€38.6M | €46.9M |
| Other income | €15.5M | €23.6M |
| Operating profit (EBIT) | -€102.8M | -€3.8M |
| Finance costs | €29.1M | €37.4M |
| Profit before tax | -€133.4M | -€28.4M |
| Income tax expense | €3.0M | €10.7M |
| Profit for the year | -€136.4M | -€39.1M |
| — attributable to owners | -€138.7M | -€39.4M |
| — attributable to NCI | €2.3M | €260.0K |
| Total comprehensive income | -€126.6M | -€52.9M |
| Per share | ||
| Basic EPS | €-2.40 | €-0.90 |
| Diluted EPS | €-2.40 | €-0.90 |
| Free cash flow / share | €0.44 | €3.72 |
| Cash flow statement | ||
| Net cash from operating activities | €25.5M | €162.6M |
| Income taxes paid | €2.0M | €1.8M |
| Net cash from investing activities | €12.2M | €23.4M |
| Net cash from financing activities | -€38.3M | -€174.4M |
| Proceeds from borrowings | €106.5M | €140.7M |
| Repayments of borrowings | €160.4M | €279.1M |
| Net change in cash | -€663.0K | €11.7M |
| Balance sheet | ||
| Total assets | €871.6M | €1.15B |
| Non-current assets | €215.6M | €224.1M |
| Property, plant & equipment | €8.5M | €9.8M |
| Intangible assets & goodwill | €129.0K | €136.0K |
| Current assets | €656.0M | €921.7M |
| Inventories | €562.8M | €822.5M |
| Trade & other receivables | €27.4M | €27.5M |
| Cash & equivalents | €59.6M | €59.5M |
| Total equity | €208.8M | €291.4M |
| — attributable to owners | €206.1M | €289.9M |
| Non-controlling interests | €2.7M | €1.5M |
| Non-current liabilities | €326.6M | €388.5M |
| Long-term borrowings | €319.7M | €381.4M |
| Current liabilities | €336.2M | €465.9M |
| Trade & other payables | €43.1M | €69.9M |
| Deferred tax liabilities | €1.5M | €1.1M |
| Derived metrics | ||
| Free cash flow | €24.9M | €161.7M |
| Operating margin | -69.9% | -1.2% |
| Net margin | -92.8% | -12.2% |
| Return on equity | -65.3% | -13.4% |
| Cash conversion ratio | -0.19× | -4.16× |
| Capex coverage | 45.86× | 178.53× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | €58.8M | €126.0M |
| Adjustments For Decrease Increase In Trade and Other Receivables | €756.0K | -€9.2M |
| Adjustments For Deferred Tax Expense | €532.0K | -€586.0K |
| Adjustments For Depreciation and Amortisation Expense | €1.3M | €1.2M |
| Adjustments For Fair Value Gains Losses | €433.0K | €645.0K |
| Adjustments For Finance Costs | €27.2M | €34.4M |
| Adjustments For Finance Income | €5.1M | €5.2M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €41.4M | €36.5M |
| Adjustments For Income Tax Expense | €2.5M | €11.3M |
| Adjustments For Increase Decrease In Trade Account Payable | €3.0M | -€13.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €48.8M | €2.0K |
| Adjustments For Provisions | €1.4M | €1.7M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | -€6.6M | €7.5M |
| Adjustments For Unrealised Foreign Exchange Losses Gains | €3.0M | -€1.2M |
| Adjustments To Reconcile Profit Loss Other Than Changes In Working Capital | €96.6M | €38.4M |
| Cash Advances and Loans Made To Other Parties Classified As Investing Activities | €13.1M | €12.7M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €59.6M | €59.5M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €25.0M | — |
| Cash Receipts From Repayment of Advances and Loans Made To Other Parties Classified As Investing Activities | €65.0K | €37.7M |
| Comprehensive Income Attributable To Noncontrolling Interests | €2.3M | €260.0K |
| Comprehensive Income Attributable To Owners of Parent | -€128.9M | -€53.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €261.3M | €342.8M |
| Current Contract Assets | €0 | €3.0M |
| Current Contract Liabilities | €15.1M | €36.5M |
| Current Derivative Financial Liabilities | €0 | €98.0K |
| Current Prepayments | €861.0K | €16.0K |
| Current Provisions | €2.6M | €1.6M |
| Current Tax Assets Current | €106.0K | €401.0K |
| Current Tax Liabilities Current | €12.9M | €12.5M |
| Deferred Tax Assets | €3.0M | €2.8M |
| Dividends Received From Investments Accounted For Using Equity Method Classified As Investing Activities | €3.1M | — |
| Equity and Liabilities | €871.6M | €1.15B |
| Finance Income | €5.1M | €5.2M |
| Gains Losses On Disposals of Investments | €89.0K | €0 |
| Gains Losses On Disposals of Noncurrent Assets | -€48.3M | €0 |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €41.8M | €36.5M |
| Income Taxes Refund Classified As Operating Activities | €293.0K | €239.0K |
| Increase Decrease In Working Capital | -€31.3M | -€127.3M |
| Increase Decrease Through Transfers and Other Changes Equity | -€1.1M | — |
| Inflows of Cash From Investing Activities | €25.0M | €37.7M |
| Interest Paid Classified As Financing Activities | €29.6M | €36.1M |
| Interest Received Classified As Operating Activities | €5.1M | €5.2M |
| Investment Accounted For Using Equity Method | €62.2M | €77.4M |
| Investment Property | €21.8M | €21.5M |
| Issue of Equity | €45.3M | — |
| Noncurrent Derivative Financial Liabilities | €1.2M | €2.2M |
| Noncurrent Payables | €2.5M | €1.3M |
| Noncurrent Provisions | €1.1M | €898.0K |
| Noncurrent Receivables | €0 | €5.2M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | €343.0K | €413.0K |
| Number of Shares Issued | 61.0M | 43.7M |
| Other Adjustments For Noncash Items | -€300.0K | €0 |
| Other Comprehensive Income | €9.8M | -€13.8M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €1.4M | -€2.4M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €8.4M | -€11.5M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €123.0K | €128.0K |
| Other Current Assets | €5.2M | €8.7M |
| Other Current Liabilities | €1.1M | €2.6M |
| Other Expense By Nature | €45.8M | €49.5M |
| Other Noncurrent Financial Assets | €120.0M | €107.3M |
| Other Noncurrent Liabilities | €242.0K | €1.2M |
| Other Operating Income Expense | -€22.4M | -€14.2M |
| Outflows of Cash From Investing Activities | €15.9M | €14.3M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €1.0K | €2.0K |
| Proceeds From Issuing Shares | €45.2M | — |
| Purchase of Financial Instruments Classified As Investing Activities | €2.3M | €682.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €555.0K | €911.0K |
| Rental Income | €7.8M | €11.7M |
| Reserve of Cash Flow Hedges | -€922.0K | -€2.3M |
| Reserve of Exchange Differences On Translation | -€13.6M | -€22.0M |
| Reserve of Remeasurements of Defined Benefit Plans | -€207.0K | -€330.0K |
| Share Issue Related Cost | €139.0K | — |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -€6.6M | €7.5M |
| Shares In Entity Held By Entity Or By Its Subsidiaries Or Associates | 0.3M | 0.3M |
| Treasury Shares | €15.1M | €15.1M |
| Weighted Average Shares | 57.5M | 43.4M |
Methodology
Every line item above is a fact tagged in ATENOR's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.