ATA IT: 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.
ATA IT
Largest movements
- Receivables within one year +€346,382
up €346,382 (+48.1%), from €719,739 to €1.1m
of which Trade receivables: +€429,857
- Tangible fixed assets +€230,295
up €230,295 (+154%), from €149,890 to €380,185
of which Plant, machinery and equipment: +€127,854
- Cash -€109,367
down €109,367 (-19.1%), from €572,539 to €463,172
mainly Receivables within one year (-€346,382) and Investment in fixed assets (net) (-€320,082)
- Trade debts +€226,078
up €226,078 (+101%), from €222,985 to €449,062
- Reserves +€100,651
up €100,651 (+10.2%), from €982,077 to €1.1m
- Tax, wage and social debts +€71,401
up €71,401 (+19.2%), from €372,435 to €443,835
of which Remuneration and social security: +€54,153
- Debts after one year +€55,594
new in 2025: €55,594
- Staff costs +€380,117
up €380,117 (+24.1%), from €1.6m to €2.0m
- Gross operating margin +€177,430
up €177,430 (+8.4%), from €2.1m to €2.3m
- Taxes -€50,131
down €50,131 (-44.6%), from €112,451 to €62,320
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 | €1,650,962 | €2,112,977 | +€462,015 | +28.0% |
| Fixed assets | 21/28 | €149,940 | €380,235 | +€230,295 | +154% |
| Tangible fixed assets | 22/27 | €149,890 | €380,185 | +€230,295 | +154% |
| Plant, machinery and equipment | 23 | €47,602 | €175,456 | +€127,854 | +269% |
| Furniture and vehicles | 24 | €102,289 | €77,110 | -€25,179 | -24.6% |
| Leasing and similar rights | 25 | - | €127,619 | +€127,619 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,501,022 | €1,732,742 | +€231,720 | +15.4% |
| Stocks and contracts in progress | 3 | €112,637 | €122,244 | +€9,607 | +8.5% |
| Stocks | 30/36 | €112,637 | €122,244 | +€9,607 | +8.5% |
| Amounts receivable within one year | 40/41 | €719,739 | €1,066,121 | +€346,382 | +48.1% |
| Trade receivables | 40 | €636,264 | €1,066,121 | +€429,857 | +67.6% |
| Other amounts receivable | 41 | €83,474 | €0 | -€83,474 | -100% |
| Cash at bank and in hand | 54/58 | €572,539 | €463,172 | -€109,367 | -19.1% |
| Deferred charges and accrued income | 490/1 | €96,107 | €81,205 | -€14,902 | -15.5% |
| Total equity and liabilities | 10/49 | €1,650,962 | €2,112,977 | +€462,015 | +28.0% |
| Equity | 10/15 | €1,015,542 | €1,116,194 | +€100,651 | +9.9% |
| Contributions | 10/11 | €33,466 | €33,466 | = | 0.0% |
| Reserves | 13 | €982,077 | €1,082,728 | +€100,651 | +10.2% |
| Distributable reserves | 133 | €982,077 | €1,082,728 | +€100,651 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €635,419 | €996,783 | +€361,364 | +56.9% |
| Amounts payable after more than one year | 17 | - | €55,594 | +€55,594 | |
| Financial debts | 170/4 | - | €55,594 | +€55,594 | |
| Amounts payable within one year | 42/48 | €635,419 | €941,189 | +€305,769 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,291 | +€8,291 | |
| Trade debts | 44 | €222,985 | €449,062 | +€226,078 | +101% |
| Suppliers | 440/4 | €222,985 | €449,062 | +€226,078 | +101% |
| Taxes, remuneration and social security | 45 | €372,435 | €443,835 | +€71,401 | +19.2% |
| Taxes | 450/3 | €70,547 | €87,795 | +€17,248 | +24.4% |
| Remuneration and social security | 454/9 | €301,888 | €356,040 | +€54,153 | +17.9% |
| Other amounts payable | 47/48 | €40,000 | €40,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,576,059 | €1,956,176 | +€380,117 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,376 | €89,788 | -€2,589 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,444 | €0 | +€4,444 | |
| Other operating charges | 640/8 | €12,426 | €12,026 | -€400 | -3.2% |
| Non-recurring operating charges | 66A | €4,900 | €4,027 | -€873 | -17.8% |
| Gross operating margin | 9900 | €2,107,514 | €2,284,944 | +€177,430 | +8.4% |
| Operating profit (loss) | 9901 | €426,197 | €222,927 | -€203,270 | -47.7% |
| Financial income | 75/76B | €35 | €252 | +€217 | +616% |
| Recurring financial income | 75 | €35 | €252 | +€217 | +616% |
| Financial charges | 65/66B | €22,166 | €14,832 | -€7,334 | -33.1% |
| Recurring financial charges | 65 | €22,166 | €14,832 | -€7,334 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €404,066 | €208,347 | -€195,719 | -48.4% |
| Income taxes | 67/77 | €112,451 | €62,320 | -€50,131 | -44.6% |
| Profit (loss) for the period | 9904 | €291,615 | €146,027 | -€145,588 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €291,615 | €146,027 | -€145,588 | -49.9% |
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 15 October 2026 via checked.be.