ATC PUBLICITES: 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 PUBLICITES
Largest movements
- Receivables within one year -€16,462
down €16,462 (-52.6%), from €31,303 to €14,841
- Tangible fixed assets -€10,422
down €10,422 (-19.3%), from €54,117 to €43,695
of which Plant, machinery and equipment: -€9,648
- Deferred charges and accrued income -€4,465
down €4,465 (-89.4%), from €4,995 to €530
- Intangible fixed assets -€1,903
down €1,903 (-22.0%), from €8,664 to €6,761
- Profit (loss) carried forward -€20,956
down €20,956 (-64.9%), from -€32,308 to -€53,264
- Debts after one year -€15,912
down €15,912 (-59.5%), from €26,732 to €10,819
- Tax, wage and social debts -€4,613
down €4,613 (-13.1%), from €35,124 to €30,511
of which Taxes: -€3,994
- Current portion of long-term debt +€3,226
up €3,226 (+23.0%), from €14,004 to €17,230
- Trade debts +€2,139
up €2,139 (+6.2%), from €34,612 to €36,751
- Gross operating margin -€47,578
down €47,578 (-36.2%), from €131,518 to €83,940
- Staff costs -€41,974
down €41,974 (-33.7%), from €124,549 to €82,575
- Other operating charges -€12,511
down €12,511 (-90.0%), from €13,908 to €1,397
- Depreciation -€3,026
down €3,026 (-19.7%), from €15,351 to €12,325
- Financial charges -€2,170
down €2,170 (-20.1%), from €10,809 to €8,639
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 | €141,148 | €105,369 | -€35,779 | -25.3% |
| Fixed assets | 21/28 | €62,781 | €50,491 | -€12,290 | -19.6% |
| Intangible fixed assets | 21 | €8,664 | €6,761 | -€1,903 | -22.0% |
| Tangible fixed assets | 22/27 | €54,117 | €43,695 | -€10,422 | -19.3% |
| Plant, machinery and equipment | 23 | €52,283 | €42,635 | -€9,648 | -18.5% |
| Furniture and vehicles | 24 | €1,835 | €1,060 | -€775 | -42.2% |
| Financial fixed assets | 28 | - | €35 | +€35 | |
| Current assets | 29/58 | €78,367 | €54,878 | -€23,489 | -30.0% |
| Stocks and contracts in progress | 3 | €21,531 | €21,606 | +€75 | +0.3% |
| Stocks | 30/36 | €21,531 | €21,606 | +€75 | +0.3% |
| Amounts receivable within one year | 40/41 | €31,303 | €14,841 | -€16,462 | -52.6% |
| Trade receivables | 40 | €31,303 | €14,841 | -€16,462 | -52.6% |
| Current investments | 50/53 | €1,287 | €12 | -€1,274 | -99.0% |
| Cash at bank and in hand | 54/58 | €19,252 | €17,889 | -€1,363 | -7.1% |
| Deferred charges and accrued income | 490/1 | €4,995 | €530 | -€4,465 | -89.4% |
| Total equity and liabilities | 10/49 | €141,148 | €105,369 | -€35,779 | -25.3% |
| Equity | 10/15 | -€22,940 | -€43,897 | -€20,956 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €4,368 | €4,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,368 | €4,368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,368 | €4,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,308 | -€53,264 | -€20,956 | -64.9% |
| Amounts payable | 17/49 | €164,088 | €149,266 | -€14,822 | -9.0% |
| Amounts payable after more than one year | 17 | €26,732 | €10,819 | -€15,912 | -59.5% |
| Financial debts | 170/4 | €26,732 | €10,819 | -€15,912 | -59.5% |
| Amounts payable within one year | 42/48 | €137,357 | €138,447 | +€1,090 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €14,004 | €17,230 | +€3,226 | +23.0% |
| Trade debts | 44 | €34,612 | €36,751 | +€2,139 | +6.2% |
| Suppliers | 440/4 | €34,612 | €36,751 | +€2,139 | +6.2% |
| Taxes, remuneration and social security | 45 | €35,124 | €30,511 | -€4,613 | -13.1% |
| Taxes | 450/3 | €13,440 | €9,447 | -€3,994 | -29.7% |
| Remuneration and social security | 454/9 | €21,684 | €21,064 | -€620 | -2.9% |
| Other amounts payable | 47/48 | €53,616 | €53,955 | +€339 | +0.6% |
| Non-recurring operating income | 76A | €1,378 | - | -€1,378 | |
| Remuneration, social security and pensions | 62 | €124,549 | €82,575 | -€41,974 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,351 | €12,325 | -€3,026 | -19.7% |
| Other operating charges | 640/8 | €13,908 | €1,397 | -€12,511 | -90.0% |
| Non-recurring operating charges | 66A | €63 | €118 | +€55 | +87.9% |
| Gross operating margin | 9900 | €131,518 | €83,940 | -€47,578 | -36.2% |
| Operating profit (loss) | 9901 | -€22,352 | -€12,475 | +€9,877 | +44.2% |
| Financial income | 75/76B | €869 | €172 | -€697 | -80.2% |
| Recurring financial income | 75 | €869 | €172 | -€697 | -80.2% |
| Financial charges | 65/66B | €10,809 | €8,639 | -€2,170 | -20.1% |
| Recurring financial charges | 65 | €10,809 | €8,639 | -€2,170 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€32,293 | -€20,942 | +€11,350 | +35.1% |
| Income taxes | 67/77 | €15 | €14 | -€1 | -5.7% |
| Profit (loss) for the period | 9904 | -€32,308 | -€20,956 | +€11,351 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,308 | -€20,956 | +€11,351 | +35.1% |
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 27 October 2026 via checked.be.