ATC RENT: 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 RENT
Largest movements
- Tangible fixed assets -€53,398
down €53,398 (-30.2%), from €176,744 to €123,346
- Receivables within one year -€5,776
down €5,776 (-9.6%), from €60,463 to €54,687
- Debts after one year -€35,279
down €35,279 (-84.5%), from €41,756 to €6,476
- Current portion of long-term debt -€29,860
down €29,860 (-45.8%), from €65,139 to €35,279
- Other debts +€18,772
up €18,772 (+3,856%), from €487 to €19,258
- Reserves -€18,200
down €18,200 (-65.9%), from €27,629 to €9,429
of which Distributable reserves: -€18,200
- Tax, wage and social debts +€4,746
up €4,746 (+77.8%), from €6,103 to €10,849
- Gross operating margin -€8,981
down €8,981 (-12.3%), from €73,053 to €64,072
- Depreciation -€1,447
down €1,447 (-2.6%), from €54,844 to €53,398
- Taxes -€743
no longer reported in 2025 (was €743)
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 | €240,788 | €183,605 | -€57,183 | -23.7% |
| Fixed assets | 21/28 | €176,744 | €123,346 | -€53,398 | -30.2% |
| Tangible fixed assets | 22/27 | €176,744 | €123,346 | -€53,398 | -30.2% |
| Furniture and vehicles | 24 | €176,744 | €123,346 | -€53,398 | -30.2% |
| Current assets | 29/58 | €64,044 | €60,259 | -€3,785 | -5.9% |
| Amounts receivable within one year | 40/41 | €60,463 | €54,687 | -€5,776 | -9.6% |
| Trade receivables | 40 | €60,463 | €54,687 | -€5,776 | -9.6% |
| Cash at bank and in hand | 54/58 | €3,582 | €5,572 | +€1,991 | +55.6% |
| Total equity and liabilities | 10/49 | €240,788 | €183,605 | -€57,183 | -23.7% |
| Equity | 10/15 | €126,737 | €109,705 | -€17,032 | -13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,629 | €9,429 | -€18,200 | -65.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,629 | €7,429 | -€18,200 | -71.0% |
| Profit (loss) carried forward | 14 | €79,108 | €80,276 | +€1,168 | +1.5% |
| Amounts payable | 17/49 | €114,051 | €73,900 | -€40,150 | -35.2% |
| Amounts payable after more than one year | 17 | €41,756 | €6,476 | -€35,279 | -84.5% |
| Financial debts | 170/4 | €41,756 | €6,476 | -€35,279 | -84.5% |
| Amounts payable within one year | 42/48 | €72,295 | €67,424 | -€4,871 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €65,139 | €35,279 | -€29,860 | -45.8% |
| Trade debts | 44 | €567 | €2,038 | +€1,471 | +260% |
| Suppliers | 440/4 | €567 | €2,038 | +€1,471 | +260% |
| Taxes, remuneration and social security | 45 | €6,103 | €10,849 | +€4,746 | +77.8% |
| Taxes | 450/3 | €6,103 | €10,849 | +€4,746 | +77.8% |
| Other amounts payable | 47/48 | €487 | €19,258 | +€18,772 | +3,856% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,844 | €53,398 | -€1,447 | -2.6% |
| Other operating charges | 640/8 | €5,409 | €5,606 | +€197 | +3.6% |
| Gross operating margin | 9900 | €73,053 | €64,072 | -€8,981 | -12.3% |
| Operating profit (loss) | 9901 | €12,800 | €5,069 | -€7,731 | -60.4% |
| Financial charges | 65/66B | €4,628 | €3,901 | -€727 | -15.7% |
| Recurring financial charges | 65 | €4,628 | €3,901 | -€727 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €8,172 | €1,168 | -€7,004 | -85.7% |
| Income taxes | 67/77 | €743 | - | -€743 | |
| Profit (loss) for the period | 9904 | €7,429 | €1,168 | -€6,261 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,429 | €1,168 | -€6,261 | -84.3% |
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 27 October 2026 via checked.be.