ATC SERVICES: 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 SERVICES
Largest movements
- Cash +€191,426
up €191,426 (+340%), from €56,309 to €247,735
mainly Current investments (+€117,500) and Net result for the year (+€111,035)
- Current investments -€117,500
down €117,500 (-34.0%), from €345,782 to €228,282
- Tangible fixed assets -€21,002
down €21,002 (-36.8%), from €57,088 to €36,086
of which Furniture and vehicles: -€20,219
- Receivables within one year +€13,023
up €13,023 (+35.9%), from €36,250 to €49,273
of which Trade receivables: +€12,443
- Deferred charges and accrued income +€6,028
up €6,028 (+171%), from €3,524 to €9,552
- Reserves +€80,266
up €80,266 (+18.1%), from €442,381 to €522,647
- Tax, wage and social debts -€12,617
down €12,617 (-34.0%), from €37,082 to €24,465
of which Taxes: -€12,575
- Gross operating margin +€15,183
up €15,183 (+7.7%), from €197,127 to €212,310
- Depreciation +€7,404
up €7,404 (+54.4%), from €13,598 to €21,002
- Financial income -€4,020
down €4,020 (-58.4%), from €6,886 to €2,866
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 | €499,203 | €571,178 | +€71,975 | +14.4% |
| Fixed assets | 21/28 | €57,338 | €36,336 | -€21,002 | -36.6% |
| Tangible fixed assets | 22/27 | €57,088 | €36,086 | -€21,002 | -36.8% |
| Furniture and vehicles | 24 | €56,305 | €36,086 | -€20,219 | -35.9% |
| Other tangible fixed assets | 26 | €783 | - | -€783 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €441,865 | €534,842 | +€92,977 | +21.0% |
| Amounts receivable within one year | 40/41 | €36,250 | €49,273 | +€13,023 | +35.9% |
| Trade receivables | 40 | €24,527 | €36,970 | +€12,443 | +50.7% |
| Other amounts receivable | 41 | €11,723 | €12,303 | +€580 | +4.9% |
| Current investments | 50/53 | €345,782 | €228,282 | -€117,500 | -34.0% |
| Cash at bank and in hand | 54/58 | €56,309 | €247,735 | +€191,426 | +340% |
| Deferred charges and accrued income | 490/1 | €3,524 | €9,552 | +€6,028 | +171% |
| Total equity and liabilities | 10/49 | €499,203 | €571,178 | +€71,975 | +14.4% |
| Equity | 10/15 | €460,981 | €541,247 | +€80,266 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €442,381 | €522,647 | +€80,266 | +18.1% |
| Distributable reserves | 133 | €442,381 | €522,647 | +€80,266 | +18.1% |
| Amounts payable | 17/49 | €38,222 | €29,931 | -€8,291 | -21.7% |
| Amounts payable within one year | 42/48 | €38,148 | €29,303 | -€8,845 | -23.2% |
| Trade debts | 44 | €207 | €4,838 | +€4,631 | +2,237% |
| Suppliers | 440/4 | €207 | €4,838 | +€4,631 | +2,237% |
| Taxes, remuneration and social security | 45 | €37,082 | €24,465 | -€12,617 | -34.0% |
| Taxes | 450/3 | €36,669 | €24,094 | -€12,575 | -34.3% |
| Remuneration and social security | 454/9 | €413 | €371 | -€42 | -10.2% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Accrued charges and deferred income | 492/3 | €74 | €628 | +€554 | +749% |
| Remuneration, social security and pensions | 62 | €31,790 | €32,588 | +€798 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,598 | €21,002 | +€7,404 | +54.4% |
| Other operating charges | 640/8 | €1,263 | €1,129 | -€134 | -10.6% |
| Gross operating margin | 9900 | €197,127 | €212,310 | +€15,183 | +7.7% |
| Operating profit (loss) | 9901 | €150,476 | €157,591 | +€7,115 | +4.7% |
| Financial income | 75/76B | €6,886 | €2,866 | -€4,020 | -58.4% |
| Recurring financial income | 75 | €6,886 | €2,866 | -€4,020 | -58.4% |
| Financial charges | 65/66B | €1,284 | €454 | -€830 | -64.6% |
| Recurring financial charges | 65 | €1,284 | €454 | -€830 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €156,078 | €160,003 | +€3,925 | +2.5% |
| Income taxes | 67/77 | €47,523 | €48,968 | +€1,445 | +3.0% |
| Profit (loss) for the period | 9904 | €108,555 | €111,035 | +€2,480 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,555 | €111,035 | +€2,480 | +2.3% |
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 14 October 2026 via checked.be.