A.T.N.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.N.S.
Largest movements
- Receivables within one year +€74,106
up €74,106 (+2,033%), from €3,646 to €77,752
of which Trade receivables: +€77,467
- Stocks and contracts +€3,436
up €3,436 (+4.0%), from €85,762 to €89,198
- Cash -€2,154
down €2,154 (-21.8%), from €9,890 to €7,736
mainly Receivables within one year (-€74,106) and Net result for the year (-€12,691)
- Trade debts +€66,195
up €66,195 (+411%), from €16,087 to €82,282
- Debts after one year +€17,509
new in 2025: €17,509
- Profit (loss) carried forward -€12,691
down €12,691 (-22.3%), from €56,831 to €44,140
- Current portion of long-term debt +€7,889
new in 2025: €7,889
- Tax, wage and social debts -€3,944
down €3,944 (-23.8%), from €16,564 to €12,619
of which Taxes: -€5,020
- Turnover +€929,286
new in 2025: €929,286
- Purchases and services +€902,175
new in 2025: €902,175
- Gross operating margin +€11,671
up €11,671 (+75.6%), from €15,439 to €27,111
- Taxes +€10,534
up €10,534, from €0 to €10,534
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 | €100,729 | €175,686 | +€74,957 | +74.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €99,729 | €174,686 | +€74,957 | +75.2% |
| Stocks and contracts in progress | 3 | €85,762 | €89,198 | +€3,436 | +4.0% |
| Stocks | 30/36 | €85,762 | €89,198 | +€3,436 | +4.0% |
| Amounts receivable within one year | 40/41 | €3,646 | €77,752 | +€74,106 | +2,033% |
| Trade receivables | 40 | €286 | €77,752 | +€77,467 | +27,134% |
| Other amounts receivable | 41 | €3,360 | - | -€3,360 | |
| Cash at bank and in hand | 54/58 | €9,890 | €7,736 | -€2,154 | -21.8% |
| Deferred charges and accrued income | 490/1 | €431 | - | -€431 | |
| Total equity and liabilities | 10/49 | €100,729 | €175,686 | +€74,957 | +74.4% |
| Equity | 10/15 | €68,078 | €55,387 | -€12,691 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,047 | €5,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,187 | €3,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,831 | €44,140 | -€12,691 | -22.3% |
| Amounts payable | 17/49 | €32,651 | €120,299 | +€87,648 | +268% |
| Amounts payable after more than one year | 17 | - | €17,509 | +€17,509 | |
| Financial debts | 170/4 | - | €17,509 | +€17,509 | |
| Amounts payable within one year | 42/48 | €32,651 | €102,790 | +€70,139 | +215% |
| Current portion of amounts payable after more than one year | 42 | - | €7,889 | +€7,889 | |
| Trade debts | 44 | €16,087 | €82,282 | +€66,195 | +411% |
| Suppliers | 440/4 | €16,087 | €82,282 | +€66,195 | +411% |
| Taxes, remuneration and social security | 45 | €16,564 | €12,619 | -€3,944 | -23.8% |
| Taxes | 450/3 | €16,564 | €11,544 | -€5,020 | -30.3% |
| Remuneration and social security | 454/9 | €0 | €1,075 | +€1,075 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €929,286 | +€929,286 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €902,175 | +€902,175 | |
| Remuneration, social security and pensions | 62 | €8,157 | €15,110 | +€6,953 | +85.2% |
| Other operating charges | 640/8 | €2,836 | €3,605 | +€769 | +27.1% |
| Non-recurring operating charges | 66A | - | €1,838 | +€1,838 | |
| Gross operating margin | 9900 | €15,439 | €27,111 | +€11,671 | +75.6% |
| Operating profit (loss) | 9901 | €4,447 | €6,559 | +€2,112 | +47.5% |
| Financial income | 75/76B | €182 | €60 | -€122 | -66.9% |
| Recurring financial income | 75 | €182 | €60 | -€122 | -66.9% |
| Financial charges | 65/66B | €4,876 | €8,776 | +€3,899 | +80.0% |
| Recurring financial charges | 65 | €4,876 | €4,028 | -€849 | -17.4% |
| Non-recurring financial charges | 66B | - | €4,748 | +€4,748 | |
| Profit (loss) for the period before taxes | 9903 | -€247 | -€2,157 | -€1,909 | -772% |
| Income taxes | 67/77 | €0 | €10,534 | +€10,534 | |
| Profit (loss) for the period | 9904 | -€247 | -€12,691 | -€12,444 | -5,030% |
| Profit (loss) for the period to be appropriated | 9905 | -€247 | -€12,691 | -€12,444 | -5,030% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.