ATC Plus: 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.
ATC Plus
Largest movements
- Tangible fixed assets -€3,894
down €3,894 (-1.6%), from €249,756 to €245,861
- Profit (loss) carried forward -€4,545
down €4,545 (-5.1%), from €89,685 to €85,140
- Depreciation +€6,544
new in 2025: €6,544
- Gross operating margin +€5,701
up €5,701, from -€511 to €5,190
- Taxes +€3,114
up €3,114, from €0 to €3,114
- Financial income -€388
down €388 (-99.0%), from €392 to €4
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 | €271,416 | €268,306 | -€3,111 | -1.1% |
| Fixed assets | 21/28 | €249,756 | €245,861 | -€3,894 | -1.6% |
| Tangible fixed assets | 22/27 | €249,756 | €245,861 | -€3,894 | -1.6% |
| Land and buildings | 22 | €249,756 | €245,861 | -€3,894 | -1.6% |
| Current assets | 29/58 | €21,661 | €22,444 | +€783 | +3.6% |
| Amounts receivable within one year | 40/41 | €492 | €118 | -€374 | -76.1% |
| Other amounts receivable | 41 | €492 | €118 | -€374 | -76.1% |
| Cash at bank and in hand | 54/58 | €470 | €1,627 | +€1,157 | +246.4% |
| Deferred charges and accrued income | 490/1 | €20,700 | €20,700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €271,416 | €268,306 | -€3,111 | -1.1% |
| Equity | 10/15 | €258,478 | €253,933 | -€4,545 | -1.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €118,793 | €118,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €113,793 | €113,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,685 | €85,140 | -€4,545 | -5.1% |
| Amounts payable | 17/49 | €12,938 | €14,372 | +€1,434 | +11.1% |
| Amounts payable within one year | 42/48 | €12,938 | €14,372 | +€1,434 | +11.1% |
| Other amounts payable | 47/48 | €12,938 | €14,372 | +€1,434 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,544 | +€6,544 | |
| Gross operating margin | 9900 | -€511 | €5,190 | +€5,701 | |
| Operating profit (loss) | 9901 | -€511 | -€1,354 | -€844 | -165.1% |
| Financial income | 75/76B | €392 | €4 | -€388 | -99.0% |
| Recurring financial income | 75 | €392 | €4 | -€388 | -99.0% |
| Financial charges | 65/66B | €101 | €81 | -€20 | -20.1% |
| Recurring financial charges | 65 | €101 | €81 | -€20 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€220 | -€1,431 | -€1,211 | -551.4% |
| Income taxes | 67/77 | €0 | €3,114 | +€3,114 | |
| Profit (loss) for the period | 9904 | -€220 | -€4,545 | -€4,325 | -1969.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€220 | -€4,545 | -€4,325 | -1969.2% |
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 28 September 2026 via checked.be.