A.T.C. Depa: 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.
A.T.C. Depa
Largest movements
- Tangible fixed assets -€21,374
down €21,374 (-3.1%), from €692,776 to €671,401
of which Land and buildings: -€20,658
- Cash +€14,874
up €14,874 (+30.7%), from €48,404 to €63,278
mainly Depreciation (+€21,374) and Receivables within one year (+€1,770)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€6,318
up €6,318 (+38.1%), from €16,578 to €22,896
- Financial income +€764
up €764 (+8,484%), from €9 to €773
- Other operating charges +€731
up €731 (+10.5%), from €6,961 to €7,692
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 | €848,807 | €841,491 | -€7,316 | -0.9% |
| Fixed assets | 21/28 | €692,776 | €671,401 | -€21,374 | -3.1% |
| Tangible fixed assets | 22/27 | €692,776 | €671,401 | -€21,374 | -3.1% |
| Land and buildings | 22 | €689,082 | €668,424 | -€20,658 | -3.0% |
| Furniture and vehicles | 24 | €3,693 | €2,977 | -€716 | -19.4% |
| Current assets | 29/58 | €156,031 | €170,090 | +€14,058 | +9.0% |
| Amounts receivable within one year | 40/41 | €7,317 | €5,546 | -€1,770 | -24.2% |
| Trade receivables | 40 | €7,317 | €5,314 | -€2,002 | -27.4% |
| Other amounts receivable | 41 | €0 | €232 | +€232 | |
| Current investments | 50/53 | €100,000 | €100,540 | +€540 | +0.5% |
| Cash at bank and in hand | 54/58 | €48,404 | €63,278 | +€14,874 | +30.7% |
| Deferred charges and accrued income | 490/1 | €311 | €725 | +€414 | +133% |
| Total equity and liabilities | 10/49 | €848,807 | €841,491 | -€7,316 | -0.9% |
| Equity | 10/15 | €842,142 | €836,350 | -€5,792 | -0.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €780,642 | €774,850 | -€5,792 | -0.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €736,992 | €731,200 | -€5,792 | -0.8% |
| Amounts payable | 17/49 | €6,665 | €5,141 | -€1,524 | -22.9% |
| Amounts payable within one year | 42/48 | €6,665 | €5,141 | -€1,524 | -22.9% |
| Trade debts | 44 | €6,471 | €4,946 | -€1,524 | -23.6% |
| Suppliers | 440/4 | €6,471 | €4,946 | -€1,524 | -23.6% |
| Taxes, remuneration and social security | 45 | €195 | €195 | = | 0.0% |
| Taxes | 450/3 | €195 | €195 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,374 | €21,374 | = | 0.0% |
| Other operating charges | 640/8 | €6,961 | €7,692 | +€731 | +10.5% |
| Gross operating margin | 9900 | €16,578 | €22,896 | +€6,318 | +38.1% |
| Operating profit (loss) | 9901 | -€11,758 | -€6,171 | +€5,587 | +47.5% |
| Financial income | 75/76B | €9 | €773 | +€764 | +8,484% |
| Recurring financial income | 75 | €9 | €773 | +€764 | +8,484% |
| Financial charges | 65/66B | €189 | €394 | +€205 | +108% |
| Recurring financial charges | 65 | €189 | €394 | +€205 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€11,938 | -€5,792 | +€6,146 | +51.5% |
| Profit (loss) for the period | 9904 | -€11,938 | -€5,792 | +€6,146 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,938 | -€5,792 | +€6,146 | +51.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.