ATA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€36,174
up €36,174 (+661.8%), from €5,466 to €41,640
- Tangible fixed assets -€12,936
down €12,936 (-46.0%), from €28,108 to €15,171
of which Furniture and vehicles: -€8,374
- Cash +€3,065
up €3,065 (+412.0%), from €744 to €3,809
mainly Other debts (+€19,835) and Current portion of long-term debt (+€13,254)
- Other debts +€19,835
up €19,835 (+22.8%), from €86,840 to €106,676
- Debts after one year -€15,094
no longer reported in 2025 (was €15,094)
- Current portion of long-term debt +€13,254
up €13,254 (+372.5%), from €3,558 to €16,812
- Profit (loss) carried forward +€10,086
up €10,086 (+10.9%), from -€92,815 to -€82,729
- Trade debts -€1,611
down €1,611 (-86.6%), from €1,861 to €250
- Gross operating margin +€15,031
up €15,031 (+110.7%), from €13,575 to €28,606
- Other operating charges +€3,607
up €3,607 (+264.3%), from €1,365 to €4,972
- Depreciation -€3,374
down €3,374 (-20.7%), from €16,310 to €12,936
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 | €34,317 | €60,620 | +€26,303 | +76.6% |
| Fixed assets | 21/28 | €28,108 | €15,171 | -€12,936 | -46.0% |
| Tangible fixed assets | 22/27 | €28,108 | €15,171 | -€12,936 | -46.0% |
| Plant, machinery and equipment | 23 | €16,023 | €12,223 | -€3,800 | -23.7% |
| Furniture and vehicles | 24 | €9,094 | €720 | -€8,374 | -92.1% |
| Other tangible fixed assets | 26 | €2,991 | €2,228 | -€763 | -25.5% |
| Current assets | 29/58 | €6,210 | €45,449 | +€39,239 | +631.9% |
| Amounts receivable within one year | 40/41 | €5,466 | €41,640 | +€36,174 | +661.8% |
| Trade receivables | 40 | €5,466 | €41,640 | +€36,174 | +661.8% |
| Cash at bank and in hand | 54/58 | €744 | €3,809 | +€3,065 | +412.0% |
| Total equity and liabilities | 10/49 | €34,317 | €60,620 | +€26,303 | +76.6% |
| Equity | 10/15 | -€74,215 | -€64,129 | +€10,086 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,815 | -€82,729 | +€10,086 | +10.9% |
| Amounts payable | 17/49 | €108,532 | €124,749 | +€16,217 | +14.9% |
| Amounts payable after more than one year | 17 | €15,094 | - | -€15,094 | |
| Financial debts | 170/4 | €15,094 | - | -€15,094 | |
| Amounts payable within one year | 42/48 | €93,438 | €124,749 | +€31,311 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €3,558 | €16,812 | +€13,254 | +372.5% |
| Trade debts | 44 | €1,861 | €250 | -€1,611 | -86.6% |
| Suppliers | 440/4 | €1,861 | €250 | -€1,611 | -86.6% |
| Taxes, remuneration and social security | 45 | €1,179 | €1,011 | -€168 | -14.2% |
| Taxes | 450/3 | €1,179 | €1,011 | -€168 | -14.2% |
| Other amounts payable | 47/48 | €86,840 | €106,676 | +€19,835 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,310 | €12,936 | -€3,374 | -20.7% |
| Other operating charges | 640/8 | €1,365 | €4,972 | +€3,607 | +264.3% |
| Gross operating margin | 9900 | €13,575 | €28,606 | +€15,031 | +110.7% |
| Operating profit (loss) | 9901 | -€4,100 | €10,698 | +€14,798 | |
| Financial charges | 65/66B | €812 | €612 | -€199 | -24.6% |
| Recurring financial charges | 65 | €812 | €612 | -€199 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,912 | €10,086 | +€14,998 | |
| Profit (loss) for the period | 9904 | -€4,912 | €10,086 | +€14,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,912 | €10,086 | +€14,998 |
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 4 October 2026 via checked.be.