ATC RENOV: 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 RENOV
Largest movements
- Tangible fixed assets +€3,169
up €3,169 (+57.1%), from €5,546 to €8,715
of which Plant, machinery and equipment: +€4,869
- Receivables within one year -€2,616
down €2,616 (-1.6%), from €160,062 to €157,447
of which Trade receivables: -€1,679
- Cash +€1,815
up €1,815 (+127%), from €1,426 to €3,241
mainly Net result for the year (+€48,266) and Depreciation (+€4,644)
- Profit (loss) carried forward +€23,266
up €23,266 (+42.8%), from €54,372 to €77,638
- Tax, wage and social debts -€16,260
down €16,260 (-36.5%), from €44,587 to €28,327
of which Remuneration and social security: -€21,444
- Trade debts -€4,544
down €4,544 (-10.6%), from €43,074 to €38,530
- Purchases and services +€91,938
up €91,938 (+37.3%), from €246,748 to €338,686
- Turnover +€52,211
up €52,211 (+15.4%), from €339,075 to €391,286
- Gross operating margin -€39,728
down €39,728 (-43.0%), from €92,327 to €52,599
- Taxes -€7,932
down €7,932 (-57.1%), from €13,887 to €5,954
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 | €167,034 | €169,495 | +€2,462 | +1.5% |
| Fixed assets | 21/28 | €5,546 | €8,715 | +€3,169 | +57.1% |
| Tangible fixed assets | 22/27 | €5,546 | €8,715 | +€3,169 | +57.1% |
| Plant, machinery and equipment | 23 | €1,381 | €6,250 | +€4,869 | +353% |
| Furniture and vehicles | 24 | €4,165 | €2,465 | -€1,700 | -40.8% |
| Current assets | 29/58 | €161,488 | €160,781 | -€708 | -0.4% |
| Amounts receivable within one year | 40/41 | €160,062 | €157,447 | -€2,616 | -1.6% |
| Trade receivables | 40 | €38,591 | €36,912 | -€1,679 | -4.3% |
| Other amounts receivable | 41 | €121,471 | €120,534 | -€937 | -0.8% |
| Cash at bank and in hand | 54/58 | €1,426 | €3,241 | +€1,815 | +127% |
| Deferred charges and accrued income | 490/1 | - | €93 | +€93 | |
| Total equity and liabilities | 10/49 | €167,034 | €169,495 | +€2,462 | +1.5% |
| Equity | 10/15 | €54,372 | €77,638 | +€23,266 | +42.8% |
| Profit (loss) carried forward | 14 | €54,372 | €77,638 | +€23,266 | +42.8% |
| Amounts payable | 17/49 | €112,661 | €91,857 | -€20,804 | -18.5% |
| Amounts payable within one year | 42/48 | €112,661 | €91,857 | -€20,804 | -18.5% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €43,074 | €38,530 | -€4,544 | -10.6% |
| Suppliers | 440/4 | €43,074 | €38,530 | -€4,544 | -10.6% |
| Taxes, remuneration and social security | 45 | €44,587 | €28,327 | -€16,260 | -36.5% |
| Taxes | 450/3 | €13,887 | €19,071 | +€5,184 | +37.3% |
| Remuneration and social security | 454/9 | €30,700 | €9,256 | -€21,444 | -69.9% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Turnover | 70 | €339,075 | €391,286 | +€52,211 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €246,748 | €338,686 | +€91,938 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €4,644 | +€3,611 | +349% |
| Gross operating margin | 9900 | €92,327 | €52,599 | -€39,728 | -43.0% |
| Operating profit (loss) | 9901 | €91,294 | €47,955 | -€43,338 | -47.5% |
| Financial income | 75/76B | €3,349 | €7,202 | +€3,853 | +115% |
| Recurring financial income | 75 | €3,349 | €7,202 | +€3,853 | +115% |
| Financial charges | 65/66B | €1,384 | €937 | -€447 | -32.3% |
| Recurring financial charges | 65 | €1,384 | €937 | -€447 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €93,259 | €54,220 | -€39,039 | -41.9% |
| Income taxes | 67/77 | €13,887 | €5,954 | -€7,932 | -57.1% |
| Profit (loss) for the period | 9904 | €79,372 | €48,266 | -€31,107 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,372 | €48,266 | -€31,107 | -39.2% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.