All Terrain Progress Control: 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.
All Terrain Progress Control
Largest movements
- Current investments +€17,407
up €17,407 (+34.8%), from €50,000 to €67,407
- Tangible fixed assets -€3,110
down €3,110 (-23.5%), from €13,257 to €10,147
of which Furniture and vehicles: -€2,416
- Cash -€2,820
down €2,820 (-35.8%), from €7,883 to €5,063
mainly Current investments (-€17,407) and Trade debts (-€3,031)
- Receivables within one year -€2,322
down €2,322 (-67.4%), from €3,445 to €1,123
- Tax, wage and social debts +€5,871
up €5,871 (+53.1%), from €11,056 to €16,927
- Profit (loss) carried forward +€4,398
up €4,398 (+18.2%), from €24,172 to €28,570
- Trade debts -€3,031
down €3,031 (-36.9%), from €8,221 to €5,190
- Other debts +€1,853
up €1,853 (+6.5%), from €28,462 to €30,315
- Turnover -€83,429
down €83,429 (-47.3%), from €176,464 to €93,035
- Purchases and services -€56,160
down €56,160 (-41.4%), from €135,744 to €79,584
- Gross operating margin -€27,258
down €27,258 (-66.9%), from €40,720 to €13,462
- Taxes -€4,838
down €4,838 (-52.8%), from €9,169 to €4,331
- Other operating charges -€4,197
no longer reported in 2025 (was €4,197)
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 | €75,911 | €85,002 | +€9,091 | +12.0% |
| Fixed assets | 21/28 | €13,353 | €10,243 | -€3,110 | -23.3% |
| Tangible fixed assets | 22/27 | €13,257 | €10,147 | -€3,110 | -23.5% |
| Plant, machinery and equipment | 23 | €1,212 | €518 | -€694 | -57.3% |
| Furniture and vehicles | 24 | €12,045 | €9,629 | -€2,416 | -20.1% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €62,558 | €74,759 | +€12,201 | +19.5% |
| Amounts receivable within one year | 40/41 | €3,445 | €1,123 | -€2,322 | -67.4% |
| Trade receivables | 40 | €3,445 | €1,123 | -€2,322 | -67.4% |
| Current investments | 50/53 | €50,000 | €67,407 | +€17,407 | +34.8% |
| Cash at bank and in hand | 54/58 | €7,883 | €5,063 | -€2,820 | -35.8% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,166 | -€64 | -5.2% |
| Total equity and liabilities | 10/49 | €75,911 | €85,002 | +€9,091 | +12.0% |
| Equity | 10/15 | €28,172 | €32,570 | +€4,398 | +15.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,172 | €28,570 | +€4,398 | +18.2% |
| Amounts payable | 17/49 | €47,739 | €52,432 | +€4,693 | +9.8% |
| Amounts payable within one year | 42/48 | €47,739 | €52,432 | +€4,693 | +9.8% |
| Trade debts | 44 | €8,221 | €5,190 | -€3,031 | -36.9% |
| Suppliers | 440/4 | €8,221 | €5,190 | -€3,031 | -36.9% |
| Taxes, remuneration and social security | 45 | €11,056 | €16,927 | +€5,871 | +53.1% |
| Taxes | 450/3 | €11,056 | €16,927 | +€5,871 | +53.1% |
| Other amounts payable | 47/48 | €28,462 | €30,315 | +€1,853 | +6.5% |
| Turnover | 70 | €176,464 | €93,035 | -€83,429 | -47.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €135,744 | €79,584 | -€56,160 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906 | €3,110 | +€2,204 | +243.3% |
| Other operating charges | 640/8 | €4,197 | - | -€4,197 | |
| Gross operating margin | 9900 | €40,720 | €13,462 | -€27,258 | -66.9% |
| Operating profit (loss) | 9901 | €35,617 | €10,352 | -€25,265 | -70.9% |
| Financial income | 75/76B | - | €123 | +€123 | |
| Recurring financial income | 75 | - | €123 | +€123 | |
| Financial charges | 65/66B | €1,443 | €913 | -€530 | -36.7% |
| Recurring financial charges | 65 | €1,443 | €913 | -€530 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €34,174 | €9,562 | -€24,612 | -72.0% |
| Income taxes | 67/77 | €9,169 | €4,331 | -€4,838 | -52.8% |
| Profit (loss) for the period | 9904 | €25,005 | €5,231 | -€19,774 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,005 | €5,231 | -€19,774 | -79.1% |
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 6 October 2026 via checked.be.