ATACS: 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.
ATACS
Largest movements
- Cash -€63,628
down €63,628 (-32.4%), from €196,151 to €132,523
mainly Contributions, distributions and other (-€200,000) and Other debts (-€49,193)
- Tangible fixed assets +€9,430
up €9,430 (+39.4%), from €23,940 to €33,370
of which Furniture and vehicles: +€11,370
- Receivables within one year +€9,163
up €9,163 (+14.0%), from €65,374 to €74,537
of which Trade receivables: +€8,319
- Other debts -€49,193
down €49,193 (-19.5%), from €251,646 to €202,453
- Profit (loss) carried forward +€3,294
up €3,294 (+129%), from €2,546 to €5,840
- Staff costs +€25,234
up €25,234 (+29.2%), from €86,389 to €111,623
- Gross operating margin -€6,878
down €6,878 (-2.0%), from €338,199 to €331,320
- Depreciation +€4,246
up €4,246 (+44.3%), from €9,593 to €13,839
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 | €286,338 | €240,481 | -€45,858 | -16.0% |
| Fixed assets | 21/28 | €24,805 | €33,412 | +€8,607 | +34.7% |
| Intangible fixed assets | 21 | €865 | €42 | -€823 | -95.2% |
| Tangible fixed assets | 22/27 | €23,940 | €33,370 | +€9,430 | +39.4% |
| Plant, machinery and equipment | 23 | €6,317 | €5,207 | -€1,110 | -17.6% |
| Furniture and vehicles | 24 | €16,264 | €27,635 | +€11,370 | +69.9% |
| Other tangible fixed assets | 26 | €1,358 | €528 | -€830 | -61.1% |
| Current assets | 29/58 | €261,534 | €207,069 | -€54,465 | -20.8% |
| Stocks and contracts in progress | 3 | €9 | €9 | = | 0.0% |
| Stocks | 30/36 | €9 | €9 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,374 | €74,537 | +€9,163 | +14.0% |
| Trade receivables | 40 | €31,581 | €39,900 | +€8,319 | +26.3% |
| Other amounts receivable | 41 | €33,793 | €34,637 | +€844 | +2.5% |
| Cash at bank and in hand | 54/58 | €196,151 | €132,523 | -€63,628 | -32.4% |
| Total equity and liabilities | 10/49 | €286,338 | €240,481 | -€45,858 | -16.0% |
| Equity | 10/15 | €22,546 | €25,840 | +€3,294 | +14.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,546 | €5,840 | +€3,294 | +129% |
| Amounts payable | 17/49 | €263,793 | €214,641 | -€49,151 | -18.6% |
| Amounts payable within one year | 42/48 | €263,793 | €214,641 | -€49,151 | -18.6% |
| Trade debts | 44 | €3,719 | €2,595 | -€1,124 | -30.2% |
| Suppliers | 440/4 | €3,719 | €2,595 | -€1,124 | -30.2% |
| Taxes, remuneration and social security | 45 | €8,428 | €9,593 | +€1,165 | +13.8% |
| Taxes | 450/3 | - | €357 | +€357 | |
| Remuneration and social security | 454/9 | €8,428 | €9,236 | +€808 | +9.6% |
| Other amounts payable | 47/48 | €251,646 | €202,453 | -€49,193 | -19.5% |
| Remuneration, social security and pensions | 62 | €86,389 | €111,623 | +€25,234 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,593 | €13,839 | +€4,246 | +44.3% |
| Other operating charges | 640/8 | €287 | €301 | +€15 | +5.1% |
| Gross operating margin | 9900 | €338,199 | €331,320 | -€6,878 | -2.0% |
| Operating profit (loss) | 9901 | €241,931 | €205,557 | -€36,373 | -15.0% |
| Financial income | 75/76B | €2,797 | €925 | -€1,871 | -66.9% |
| Recurring financial income | 75 | €2,797 | €925 | -€1,871 | -66.9% |
| Financial charges | 65/66B | €207 | €554 | +€348 | +168% |
| Recurring financial charges | 65 | €207 | €554 | +€348 | +168% |
| Profit (loss) for the period before taxes | 9903 | €244,521 | €205,929 | -€38,592 | -15.8% |
| Income taxes | 67/77 | €462 | €2,635 | +€2,173 | +470% |
| Profit (loss) for the period | 9904 | €244,059 | €203,294 | -€40,765 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €244,059 | €203,294 | -€40,765 | -16.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.