A.T.S CONSTRUCTION: 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.S CONSTRUCTION
Largest movements
- Cash +€68,201
up €68,201 (+168%), from €40,619 to €108,819
mainly Net result for the year (+€117,696) and Tax, wage and social debts (+€21,713)
- Receivables within one year +€41,407
up €41,407 (+57.4%), from €72,139 to €113,546
of which Trade receivables: +€40,562
- Deferred charges and accrued income +€13,450
up €13,450 (+546%), from €2,463 to €15,913
- Tangible fixed assets +€13,030
up €13,030 (+8.7%), from €150,042 to €163,072
of which Furniture and vehicles: +€17,432
- Profit (loss) carried forward +€117,696
up €117,696 (+125%), from €94,215 to €211,911
- Tax, wage and social debts +€21,713
up €21,713 (+196%), from €11,100 to €32,813
of which Taxes: +€21,713
- Debts after one year -€6,206
down €6,206 (-6.0%), from €104,057 to €97,850
- Gross operating margin +€111,736
up €111,736 (+214%), from €52,291 to €164,027
- Turnover +€90,163
up €90,163 (+23.0%), from €392,455 to €482,618
- Taxes +€26,617
up €26,617 (+591%), from €4,500 to €31,117
- Purchases and services -€21,253
down €21,253 (-6.2%), from €340,165 to €318,911
- Other operating charges -€19,409
down €19,409 (-90.6%), from €21,411 to €2,003
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 | €265,262 | €401,350 | +€136,089 | +51.3% |
| Fixed assets | 21/28 | €150,042 | €163,072 | +€13,030 | +8.7% |
| Tangible fixed assets | 22/27 | €150,042 | €163,072 | +€13,030 | +8.7% |
| Land and buildings | 22 | €142,147 | €138,405 | -€3,742 | -2.6% |
| Plant, machinery and equipment | 23 | €2,571 | €1,911 | -€660 | -25.7% |
| Furniture and vehicles | 24 | €5,323 | €22,756 | +€17,432 | +327% |
| Current assets | 29/58 | €115,220 | €238,278 | +€123,058 | +107% |
| Amounts receivable within one year | 40/41 | €72,139 | €113,546 | +€41,407 | +57.4% |
| Trade receivables | 40 | €56,202 | €96,764 | +€40,562 | +72.2% |
| Other amounts receivable | 41 | €15,936 | €16,781 | +€845 | +5.3% |
| Cash at bank and in hand | 54/58 | €40,619 | €108,819 | +€68,201 | +168% |
| Deferred charges and accrued income | 490/1 | €2,463 | €15,913 | +€13,450 | +546% |
| Total equity and liabilities | 10/49 | €265,262 | €401,350 | +€136,089 | +51.3% |
| Equity | 10/15 | €102,275 | €219,971 | +€117,696 | +115% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,215 | €211,911 | +€117,696 | +125% |
| Amounts payable | 17/49 | €162,986 | €181,379 | +€18,393 | +11.3% |
| Amounts payable after more than one year | 17 | €104,057 | €97,850 | -€6,206 | -6.0% |
| Financial debts | 170/4 | €104,057 | €97,850 | -€6,206 | -6.0% |
| Amounts payable within one year | 42/48 | €58,930 | €83,529 | +€24,599 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €5,936 | €6,206 | +€270 | +4.6% |
| Trade debts | 44 | €27,084 | €28,649 | +€1,565 | +5.8% |
| Suppliers | 440/4 | €27,084 | €28,649 | +€1,565 | +5.8% |
| Taxes, remuneration and social security | 45 | €11,100 | €32,813 | +€21,713 | +196% |
| Taxes | 450/3 | €8,600 | €30,313 | +€21,713 | +252% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €14,810 | €15,860 | +€1,051 | +7.1% |
| Turnover | 70 | €392,455 | €482,618 | +€90,163 | +23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €340,165 | €318,911 | -€21,253 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,689 | €8,801 | +€3,112 | +54.7% |
| Other operating charges | 640/8 | €21,411 | €2,003 | -€19,409 | -90.6% |
| Gross operating margin | 9900 | €52,291 | €164,027 | +€111,736 | +214% |
| Operating profit (loss) | 9901 | €25,191 | €153,223 | +€128,033 | +508% |
| Financial income | 75/76B | €16 | €7 | -€9 | -54.8% |
| Recurring financial income | 75 | €16 | €7 | -€9 | -54.8% |
| Financial charges | 65/66B | €3,283 | €4,418 | +€1,135 | +34.6% |
| Recurring financial charges | 65 | €3,283 | €4,418 | +€1,135 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €21,923 | €148,812 | +€126,889 | +579% |
| Income taxes | 67/77 | €4,500 | €31,117 | +€26,617 | +591% |
| Profit (loss) for the period | 9904 | €17,423 | €117,696 | +€100,273 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €17,423 | €117,696 | +€100,273 | +576% |
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 26 October 2026 via checked.be.