A.T.C.S.: 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.S.
Largest movements
- Tangible fixed assets +€10,905
up €10,905 (+86.2%), from €12,656 to €23,561
of which Furniture and vehicles: +€9,811
- Cash +€8,059
up €8,059 (+46.2%), from €17,439 to €25,498
mainly Depreciation (+€23,595) and Trade debts (+€9,528)
- Trade debts +€9,528
new in 2025: €9,528
- Profit (loss) carried forward +€6,856
up €6,856 (+9.5%), from €72,302 to €79,158
- Tax, wage and social debts +€1,784
up €1,784 (+9.9%), from €18,083 to €19,867
- Gross operating margin -€58,767
down €58,767 (-62.7%), from €93,655 to €34,888
- Depreciation +€22,576
up €22,576 (+2,217%), from €1,018 to €23,595
- Taxes -€16,299
down €16,299 (-90.1%), from €18,083 to €1,784
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 | €94,633 | €112,553 | +€17,920 | +18.9% |
| Fixed assets | 21/28 | €12,656 | €23,561 | +€10,905 | +86.2% |
| Tangible fixed assets | 22/27 | €12,656 | €23,561 | +€10,905 | +86.2% |
| Plant, machinery and equipment | 23 | €1,491 | €3,636 | +€2,146 | +144% |
| Furniture and vehicles | 24 | €1,248 | €11,059 | +€9,811 | +786% |
| Other tangible fixed assets | 26 | €9,917 | €8,865 | -€1,051 | -10.6% |
| Current assets | 29/58 | €81,977 | €88,992 | +€7,015 | +8.6% |
| Amounts receivable within one year | 40/41 | €64,538 | €63,494 | -€1,044 | -1.6% |
| Trade receivables | 40 | €4,180 | €11,232 | +€7,052 | +169% |
| Other amounts receivable | 41 | €60,358 | €52,262 | -€8,096 | -13.4% |
| Cash at bank and in hand | 54/58 | €17,439 | €25,498 | +€8,059 | +46.2% |
| Total equity and liabilities | 10/49 | €94,633 | €112,553 | +€17,920 | +18.9% |
| Equity | 10/15 | €74,302 | €81,158 | +€6,856 | +9.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,302 | €79,158 | +€6,856 | +9.5% |
| Amounts payable | 17/49 | €20,331 | €31,395 | +€11,064 | +54.4% |
| Amounts payable within one year | 42/48 | €20,331 | €31,395 | +€11,064 | +54.4% |
| Trade debts | 44 | - | €9,528 | +€9,528 | |
| Suppliers | 440/4 | - | €9,528 | +€9,528 | |
| Advances received on contracts in progress | 46 | €2,248 | €2,000 | -€248 | -11.0% |
| Taxes, remuneration and social security | 45 | €18,083 | €19,867 | +€1,784 | +9.9% |
| Taxes | 450/3 | €18,083 | €19,867 | +€1,784 | +9.9% |
| Remuneration, social security and pensions | 62 | €587 | €448 | -€139 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €23,595 | +€22,576 | +2,217% |
| Other operating charges | 640/8 | €1,558 | €2,123 | +€565 | +36.2% |
| Gross operating margin | 9900 | €93,655 | €34,888 | -€58,767 | -62.7% |
| Operating profit (loss) | 9901 | €90,491 | €8,722 | -€81,769 | -90.4% |
| Financial income | 75/76B | €78 | €41 | -€36 | -46.7% |
| Recurring financial income | 75 | €78 | €41 | -€36 | -46.7% |
| Financial charges | 65/66B | €184 | €124 | -€60 | -32.6% |
| Recurring financial charges | 65 | €184 | €124 | -€60 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €90,385 | €8,640 | -€81,745 | -90.4% |
| Income taxes | 67/77 | €18,083 | €1,784 | -€16,299 | -90.1% |
| Profit (loss) for the period | 9904 | €72,302 | €6,856 | -€65,446 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,302 | €6,856 | -€65,446 | -90.5% |
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 19 October 2026 via checked.be.