ASSISTANCE TECHNIQUE PROFESSIONNELLE: what changed
What changed
ASSISTANCE TECHNIQUE PROFESSIONNELLE
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€122,945
2024 · €78,914+€44,031
Equity
€997,017
2024 · €874,072+€122,945
Cash
€342,912
2024 · €5,404+€337,508
Balance sheet total
€1.8m
2024 · €1.7m+€91,940
Largest movements
Assets
- Cash +€337,508
up €337,508 (+6,245%), from €5,404 to €342,912
mainly Current investments (+€209,236) and Net result for the year (+€122,945)
- Current investments -€209,236
down €209,236 (-16.1%), from €1.3m to €1.1m
- Tangible fixed assets -€36,767
down €36,767 (-11.6%), from €315,947 to €279,180
of which Furniture and vehicles: -€19,036
Equity and liabilities
- Reserves +€122,500
up €122,500 (+29.7%), from €412,076 to €534,576
of which Distributable reserves: +€122,500
Income statement
- Gross operating margin +€23,578
up €23,578 (+10.1%), from €232,599 to €256,177
- Financial income +€7,536
up €7,536 (+41.6%), from €18,136 to €25,672
of which Financial income: +€7,152
- Staff costs -€4,404
down €4,404 (-85.6%), from €5,147 to €742
- Other operating charges -€3,910
down €3,910 (-29.5%), from €13,259 to €9,348
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€78,914
Gross operating margin
+€23,578
Staff costs
+€4,404
Depreciation
+€877
Other operating charges
+€3,910
Financial income
+€7,536
Financial charges
+€2,096
Taxes
+€1,629
Result 2025
€122,945
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€128,272
Investment
+€209,236
Financing
€0
Cash 2024
€5,404
From operations (derived)
+€128,272
Net result for the year
+€122,945
Depreciation
+€36,767
Receivables within one year
+€3,487
Deferred charges and accrued income
-€3,922
Trade debts
-€14,253
Tax, wage and social debts
-€13,740
Other debts
-€368
Accrued charges and deferred income
-€2,643
Investment (derived)
+€209,236
Investment in fixed assets (net)
+€0
Current investments
+€209,236
Cash 2025
€342,912
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,727,579 | €1,819,519 | +€91,940 | +5.3% |
| Fixed assets | 21/28 | €315,972 | €279,205 | -€36,767 | -11.6% |
| Tangible fixed assets | 22/27 | €315,947 | €279,180 | -€36,767 | -11.6% |
| Land and buildings | 22 | €248,260 | €230,529 | -€17,731 | -7.1% |
| Furniture and vehicles | 24 | €67,687 | €48,651 | -€19,036 | -28.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,411,607 | €1,540,314 | +€128,707 | +9.1% |
| Amounts receivable within one year | 40/41 | €105,828 | €102,341 | -€3,487 | -3.3% |
| Trade receivables | 40 | €105,828 | €102,341 | -€3,487 | -3.3% |
| Current investments | 50/53 | €1,297,265 | €1,088,029 | -€209,236 | -16.1% |
| Cash at bank and in hand | 54/58 | €5,404 | €342,912 | +€337,508 | +6,245% |
| Deferred charges and accrued income | 490/1 | €3,110 | €7,032 | +€3,922 | +126% |
| Total equity and liabilities | 10/49 | €1,727,579 | €1,819,519 | +€91,940 | +5.3% |
| Equity | 10/15 | €874,072 | €997,017 | +€122,945 | +14.1% |
| Contributions | 10/11 | €462,000 | €462,000 | = | 0.0% |
| Reserves | 13 | €412,076 | €534,576 | +€122,500 | +29.7% |
| Non-distributable reserves | 130/1 | €46,200 | €46,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,200 | €46,200 | = | 0.0% |
| Distributable reserves | 133 | €365,876 | €488,376 | +€122,500 | +33.5% |
| Profit (loss) carried forward | 14 | -€4 | €441 | +€445 | |
| Amounts payable | 17/49 | €853,507 | €822,502 | -€31,005 | -3.6% |
| Amounts payable after more than one year | 17 | €731,545 | €731,545 | = | 0.0% |
| Other amounts payable | 178/9 | €731,545 | €731,545 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,318 | €90,957 | -€28,361 | -23.8% |
| Trade debts | 44 | €18,948 | €4,695 | -€14,253 | -75.2% |
| Suppliers | 440/4 | €18,948 | €4,695 | -€14,253 | -75.2% |
| Taxes, remuneration and social security | 45 | €60,089 | €46,349 | -€13,740 | -22.9% |
| Taxes | 450/3 | €60,089 | €46,349 | -€13,740 | -22.9% |
| Other amounts payable | 47/48 | €40,281 | €39,913 | -€368 | -0.9% |
| Accrued charges and deferred income | 492/3 | €2,643 | - | -€2,643 | |
| Remuneration, social security and pensions | 62 | €5,147 | €742 | -€4,404 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,644 | €36,767 | -€877 | -2.3% |
| Other operating charges | 640/8 | €13,259 | €9,348 | -€3,910 | -29.5% |
| Gross operating margin | 9900 | €232,599 | €256,177 | +€23,578 | +10.1% |
| Operating profit (loss) | 9901 | €176,550 | €209,320 | +€32,770 | +18.6% |
| Financial income | 75/76B | €18,136 | €25,672 | +€7,536 | +41.6% |
| Recurring financial income | 75 | €18,136 | €25,288 | +€7,152 | +39.4% |
| Non-recurring financial income | 76B | - | €384 | +€384 | |
| Financial charges | 65/66B | €53,963 | €51,867 | -€2,096 | -3.9% |
| Recurring financial charges | 65 | €53,963 | €51,867 | -€2,096 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €140,722 | €183,124 | +€42,402 | +30.1% |
| Income taxes | 67/77 | €61,809 | €60,180 | -€1,629 | -2.6% |
| Profit (loss) for the period | 9904 | €78,914 | €122,945 | +€44,031 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,914 | €122,945 | +€44,031 | +55.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.