A.TEC.M.A: 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.TEC.M.A
Largest movements
- Receivables within one year +€30,565
up €30,565 (+917%), from €3,335 to €33,900
of which Trade receivables: +€30,530
- Cash -€24,828
down €24,828 (-89.2%), from €27,824 to €2,997
mainly Receivables within one year (-€30,565) and Net result for the year (-€13,246)
- Financial fixed assets -€1,250
down €1,250 (-21.6%), from €5,800 to €4,550
- Trade debts +€16,506
up €16,506 (+1,859%), from €888 to €17,394
- Profit (loss) carried forward -€13,246
down €13,246, from €3,671 to -€9,575
- Tax, wage and social debts +€1,228
up €1,228 (+18.3%), from €6,708 to €7,936
of which Taxes: +€6,444
- Turnover -€30,700
down €30,700 (-17.8%), from €172,217 to €141,517
- Gross operating margin -€12,960
down €12,960 (-25.9%), from €49,989 to €37,029
- Purchases and services -€12,042
down €12,042 (-9.8%), from €122,646 to €110,604
- Staff costs +€11,316
up €11,316 (+29.7%), from €38,128 to €49,444
- Taxes +€1,764
no longer reported in 2025 (was -€1,764)
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 | €36,959 | €41,447 | +€4,488 | +12.1% |
| Fixed assets | 21/28 | €5,800 | €4,550 | -€1,250 | -21.6% |
| Financial fixed assets | 28 | €5,800 | €4,550 | -€1,250 | -21.6% |
| Current assets | 29/58 | €31,159 | €36,897 | +€5,738 | +18.4% |
| Amounts receivable within one year | 40/41 | €3,335 | €33,900 | +€30,565 | +917% |
| Trade receivables | 40 | €3,335 | €33,865 | +€30,530 | +916% |
| Other amounts receivable | 41 | - | €35 | +€35 | |
| Cash at bank and in hand | 54/58 | €27,824 | €2,997 | -€24,828 | -89.2% |
| Total equity and liabilities | 10/49 | €36,959 | €41,447 | +€4,488 | +12.1% |
| Equity | 10/15 | €29,363 | €16,117 | -€13,246 | -45.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,492 | €19,492 | = | 0.0% |
| Distributable reserves | 133 | €19,492 | €19,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,671 | -€9,575 | -€13,246 | |
| Amounts payable | 17/49 | €7,596 | €25,330 | +€17,734 | +233% |
| Amounts payable within one year | 42/48 | €7,596 | €25,330 | +€17,734 | +233% |
| Trade debts | 44 | €888 | €17,394 | +€16,506 | +1,859% |
| Suppliers | 440/4 | €888 | €17,394 | +€16,506 | +1,859% |
| Taxes, remuneration and social security | 45 | €6,708 | €7,936 | +€1,228 | +18.3% |
| Taxes | 450/3 | €1,492 | €7,936 | +€6,444 | +432% |
| Remuneration and social security | 454/9 | €5,216 | - | -€5,216 | |
| Turnover | 70 | €172,217 | €141,517 | -€30,700 | -17.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €122,646 | €110,604 | -€12,042 | -9.8% |
| Remuneration, social security and pensions | 62 | €38,128 | €49,444 | +€11,316 | +29.7% |
| Other operating charges | 640/8 | €1,058 | €784 | -€274 | -25.9% |
| Gross operating margin | 9900 | €49,989 | €37,029 | -€12,960 | -25.9% |
| Operating profit (loss) | 9901 | €10,803 | -€13,199 | -€24,002 | |
| Financial income | 75/76B | - | €157 | +€157 | |
| Recurring financial income | 75 | - | €157 | +€157 | |
| Financial charges | 65/66B | €577 | €204 | -€373 | -64.7% |
| Recurring financial charges | 65 | €577 | €204 | -€373 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €10,226 | -€13,246 | -€23,472 | |
| Income taxes | 67/77 | -€1,764 | - | +€1,764 | |
| Profit (loss) for the period | 9904 | €11,990 | -€13,246 | -€25,236 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,990 | -€13,246 | -€25,236 |
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 13 October 2026 via checked.be.