ATC: 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.
ATC
Largest movements
- Tangible fixed assets -€61,792
down €61,792 (-16.6%), from €371,935 to €310,143
of which Leasing and similar rights: -€59,400
- Cash +€27,427
up €27,427 (+179%), from €15,345 to €42,772
mainly Depreciation (+€60,585) and Trade debts (+€5,746)
- Other debts -€24,232
down €24,232 (-6.4%), from €377,126 to €352,895
- Current portion of long-term debt -€17,747
down €17,747 (-100%), from €17,747 to €0
- Trade debts +€5,746
up €5,746 (+144%), from €3,997 to €9,743
- Turnover -€179,100
no longer reported in 2025 (was €179,100)
- Gross operating margin +€120,976
new in 2025: €120,976
- Services and other goods -€56,163
no longer reported in 2025 (was €56,163)
- Staff costs -€30,642
down €30,642 (-40.6%), from €75,556 to €44,914
- Other operating income -€25,170
no longer reported in 2025 (was €25,170)
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 | €442,358 | €406,060 | -€36,298 | -8.2% |
| Fixed assets | 21/28 | €395,051 | €329,459 | -€65,592 | -16.6% |
| Intangible fixed assets | 21 | €23,117 | €19,317 | -€3,800 | -16.4% |
| Tangible fixed assets | 22/27 | €371,935 | €310,143 | -€61,792 | -16.6% |
| Plant, machinery and equipment | 23 | €0 | €44,627 | +€44,627 | |
| Furniture and vehicles | 24 | €312,535 | €265,516 | -€47,019 | -15.0% |
| Leasing and similar rights | 25 | €59,400 | €0 | -€59,400 | -100% |
| Current assets | 29/58 | €47,307 | €76,601 | +€29,295 | +61.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,500 | €28,110 | +€610 | +2.2% |
| Trade receivables | 40 | €27,500 | €28,105 | +€605 | +2.2% |
| Other amounts receivable | 41 | €0 | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €15,345 | €42,772 | +€27,427 | +179% |
| Deferred charges and accrued income | 490/1 | €4,462 | €5,719 | +€1,257 | +28.2% |
| Total equity and liabilities | 10/49 | €442,358 | €406,060 | -€36,298 | -8.2% |
| Equity | 10/15 | €38,938 | €40,665 | +€1,727 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,338 | €22,065 | +€1,727 | +8.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,478 | €20,205 | +€1,727 | +9.3% |
| Amounts payable | 17/49 | €403,420 | €365,395 | -€38,025 | -9.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Leasing and similar obligations | 172 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €403,420 | €365,395 | -€38,025 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €17,747 | €0 | -€17,747 | -100% |
| Trade debts | 44 | €3,997 | €9,743 | +€5,746 | +144% |
| Suppliers | 440/4 | €3,997 | €9,743 | +€5,746 | +144% |
| Taxes, remuneration and social security | 45 | €4,550 | €2,758 | -€1,792 | -39.4% |
| Taxes | 450/3 | €21 | €2,758 | +€2,736 | +12,902% |
| Remuneration and social security | 454/9 | €4,529 | €0 | -€4,529 | -100% |
| Other amounts payable | 47/48 | €377,126 | €352,895 | -€24,232 | -6.4% |
| Operating income | 70/76A | €204,270 | - | -€204,270 | |
| Turnover | 70 | €179,100 | - | -€179,100 | |
| Other operating income | 74 | €25,170 | - | -€25,170 | |
| Operating charges | 60/66A | €196,161 | - | -€196,161 | |
| Services and other goods | 61 | €56,163 | - | -€56,163 | |
| Remuneration, social security and pensions | 62 | €75,556 | €44,914 | -€30,642 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,195 | €60,585 | -€1,610 | -2.6% |
| Other operating charges | 640/8 | €2,248 | €6,077 | +€3,830 | +170% |
| Non-recurring operating charges | 66A | €0 | €607 | +€607 | |
| Gross operating margin | 9900 | - | €120,976 | +€120,976 | |
| Operating profit (loss) | 9901 | €8,109 | €8,792 | +€683 | +8.4% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €3,534 | €3,053 | -€481 | -13.6% |
| Recurring financial charges | 65 | €3,534 | €3,053 | -€481 | -13.6% |
| Debt charges | 650 | €2,580 | - | -€2,580 | |
| Other financial charges | 652/9 | €955 | - | -€955 | |
| Profit (loss) for the period before taxes | 9903 | €4,575 | €5,758 | +€1,183 | +25.9% |
| Income taxes | 67/77 | €2,189 | €4,031 | +€1,843 | +84.2% |
| Taxes | 670/3 | €2,189 | - | -€2,189 | |
| Profit (loss) for the period | 9904 | €2,386 | €1,727 | -€659 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,386 | €1,727 | -€659 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.