A.T.N.C. CONSTRUCT: 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.
A.T.N.C. CONSTRUCT
Largest movements
- Receivables within one year -€1,311
down €1,311 (-11.4%), from €11,463 to €10,152
of which Trade receivables: -€1,611
- Tangible fixed assets -€431
down €431 (-54.8%), from €787 to €356
- Trade debts -€1,151
no longer reported in 2025 (was €1,151)
- Tax, wage and social debts -€657
down €657 (-75.2%), from €874 to €217
- Gross operating margin +€3,770
up €3,770, from -€1,582 to €2,188
- Other operating charges +€1,278
up €1,278 (+322.4%), from €396 to €1,675
- Financial charges -€65
down €65 (-32.8%), from €198 to €133
- Depreciation -€58
down €58 (-11.8%), from €489 to €431
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.
Cash bridge derived
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 | €12,489 | €10,631 | -€1,858 | -14.9% |
| Fixed assets | 21/28 | €787 | €356 | -€431 | -54.8% |
| Tangible fixed assets | 22/27 | €787 | €356 | -€431 | -54.8% |
| Plant, machinery and equipment | 23 | €787 | €356 | -€431 | -54.8% |
| Current assets | 29/58 | €11,702 | €10,275 | -€1,427 | -12.2% |
| Amounts receivable within one year | 40/41 | €11,463 | €10,152 | -€1,311 | -11.4% |
| Trade receivables | 40 | €9,418 | €7,807 | -€1,611 | -17.1% |
| Other amounts receivable | 41 | €2,045 | €2,345 | +€300 | +14.7% |
| Cash at bank and in hand | 54/58 | €239 | €123 | -€116 | -48.6% |
| Total equity and liabilities | 10/49 | €12,489 | €10,631 | -€1,858 | -14.9% |
| Equity | 10/15 | €10,465 | €10,414 | -€51 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,135 | -€8,186 | -€51 | -0.6% |
| Amounts payable | 17/49 | €2,024 | €217 | -€1,807 | -89.3% |
| Amounts payable within one year | 42/48 | €2,024 | €217 | -€1,807 | -89.3% |
| Trade debts | 44 | €1,151 | - | -€1,151 | |
| Suppliers | 440/4 | €1,151 | - | -€1,151 | |
| Taxes, remuneration and social security | 45 | €874 | €217 | -€657 | -75.2% |
| Taxes | 450/3 | €874 | €217 | -€657 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €431 | -€58 | -11.8% |
| Other operating charges | 640/8 | €396 | €1,675 | +€1,278 | +322.4% |
| Gross operating margin | 9900 | -€1,582 | €2,188 | +€3,770 | |
| Operating profit (loss) | 9901 | -€2,467 | €82 | +€2,550 | |
| Financial charges | 65/66B | €198 | €133 | -€65 | -32.8% |
| Recurring financial charges | 65 | €198 | €133 | -€65 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,666 | -€51 | +€2,615 | +98.1% |
| Profit (loss) for the period | 9904 | -€2,666 | -€51 | +€2,615 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,666 | -€51 | +€2,615 | +98.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.