ATA Design: 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.
ATA Design
Largest movements
- Stocks and contracts +€31,543
up €31,543 (+26.7%), from €118,336 to €149,879
- Receivables within one year -€15,703
down €15,703 (-55.5%), from €28,309 to €12,606
of which Other amounts receivable: -€15,474
- Cash -€5,983
down €5,983 (-9.3%), from €64,107 to €58,124
mainly Stocks and contracts (-€31,543) and Tax, wage and social debts (-€25,867)
- Reserves +€32,606
up €32,606 (+48.0%), from €67,898 to €100,504
- Tax, wage and social debts -€25,867
down €25,867 (-62.4%), from €41,439 to €15,572
of which Taxes: -€24,667
- Other debts -€8,283
down €8,283 (-23.3%), from €35,526 to €27,243
- Trade debts +€7,621
up €7,621 (+2215.4%), from €344 to €7,965
- Accrued charges and deferred income +€2,370
new in 2025: €2,370
- Gross operating margin -€16,950
down €16,950 (-22.7%), from €74,661 to €57,711
- Depreciation -€9,980
down €9,980 (-70.3%), from €14,206 to €4,226
- Taxes -€2,349
down €2,349 (-11.4%), from €20,521 to €18,172
- Other operating charges +€1,158
up €1,158 (+77.3%), from €1,498 to €2,656
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 | €222,342 | €230,788 | +€8,446 | +3.8% |
| Fixed assets | 21/28 | €8,577 | €7,169 | -€1,408 | -16.4% |
| Tangible fixed assets | 22/27 | €8,577 | €7,169 | -€1,408 | -16.4% |
| Furniture and vehicles | 24 | €2,364 | €3,036 | +€672 | +28.4% |
| Other tangible fixed assets | 26 | €6,213 | €4,133 | -€2,080 | -33.5% |
| Current assets | 29/58 | €213,765 | €223,619 | +€9,854 | +4.6% |
| Stocks and contracts in progress | 3 | €118,336 | €149,879 | +€31,543 | +26.7% |
| Stocks | 30/36 | €118,336 | €149,879 | +€31,543 | +26.7% |
| Amounts receivable within one year | 40/41 | €28,309 | €12,606 | -€15,703 | -55.5% |
| Trade receivables | 40 | €10,129 | €9,900 | -€229 | -2.3% |
| Other amounts receivable | 41 | €18,180 | €2,706 | -€15,474 | -85.1% |
| Cash at bank and in hand | 54/58 | €64,107 | €58,124 | -€5,983 | -9.3% |
| Deferred charges and accrued income | 490/1 | €3,013 | €3,010 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €222,342 | €230,788 | +€8,446 | +3.8% |
| Equity | 10/15 | €145,033 | €177,638 | +€32,605 | +22.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €67,898 | €100,504 | +€32,606 | +48.0% |
| Distributable reserves | 133 | €67,898 | €100,504 | +€32,606 | +48.0% |
| Profit (loss) carried forward | 14 | €15,162 | €15,161 | -€1 | 0.0% |
| Amounts payable | 17/49 | €77,309 | €53,150 | -€24,159 | -31.2% |
| Amounts payable within one year | 42/48 | €77,309 | €50,780 | -€26,529 | -34.3% |
| Trade debts | 44 | €344 | €7,965 | +€7,621 | +2215.4% |
| Suppliers | 440/4 | €344 | €7,965 | +€7,621 | +2215.4% |
| Taxes, remuneration and social security | 45 | €41,439 | €15,572 | -€25,867 | -62.4% |
| Taxes | 450/3 | €40,239 | €15,572 | -€24,667 | -61.3% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €35,526 | €27,243 | -€8,283 | -23.3% |
| Accrued charges and deferred income | 492/3 | - | €2,370 | +€2,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,206 | €4,226 | -€9,980 | -70.3% |
| Other operating charges | 640/8 | €1,498 | €2,656 | +€1,158 | +77.3% |
| Gross operating margin | 9900 | €74,661 | €57,711 | -€16,950 | -22.7% |
| Operating profit (loss) | 9901 | €58,957 | €50,829 | -€8,128 | -13.8% |
| Financial income | 75/76B | - | €187 | +€187 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Financial charges | 65/66B | €126 | €238 | +€112 | +88.9% |
| Recurring financial charges | 65 | €126 | €238 | +€112 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €58,831 | €50,778 | -€8,053 | -13.7% |
| Income taxes | 67/77 | €20,521 | €18,172 | -€2,349 | -11.4% |
| Profit (loss) for the period | 9904 | €38,310 | €32,606 | -€5,704 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,310 | €32,606 | -€5,704 | -14.9% |
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 5 October 2026 via checked.be.