ATec: 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.
ATec
Largest movements
- Cash -€7,668
down €7,668 (-11.7%), from €65,521 to €57,853
mainly Other debts (-€33,317) and Trade debts (-€15,074)
- Tangible fixed assets +€3,312
up €3,312 (+34.3%), from €9,660 to €12,972
of which Furniture and vehicles: +€6,871
- Deferred charges and accrued income +€1,887
up €1,887 (+1937.2%), from €97 to €1,984
- Profit (loss) carried forward +€52,038
up €52,038 (+1818.4%), from €2,862 to €54,899
- Other debts -€33,317
down €33,317 (-98.0%), from €34,000 to €683
- Trade debts -€15,074
down €15,074 (-99.3%), from €15,183 to €109
- Tax, wage and social debts -€7,094
down €7,094 (-31.7%), from €22,371 to €15,278
of which Taxes: -€7,094
- Gross operating margin +€15,823
up €15,823 (+28.0%), from €56,446 to €72,270
- Taxes +€3,490
up €3,490 (+34.1%), from €10,228 to €13,717
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 | €76,164 | €73,173 | -€2,991 | -3.9% |
| Fixed assets | 21/28 | €9,660 | €12,972 | +€3,312 | +34.3% |
| Tangible fixed assets | 22/27 | €9,660 | €12,972 | +€3,312 | +34.3% |
| Land and buildings | 22 | €693 | €587 | -€105 | -15.2% |
| Plant, machinery and equipment | 23 | €8,369 | €4,916 | -€3,453 | -41.3% |
| Furniture and vehicles | 24 | €598 | €7,469 | +€6,871 | +1148.8% |
| Current assets | 29/58 | €66,505 | €60,202 | -€6,303 | -9.5% |
| Amounts receivable within one year | 40/41 | €886 | €364 | -€522 | -58.9% |
| Trade receivables | 40 | €886 | €364 | -€522 | -58.9% |
| Cash at bank and in hand | 54/58 | €65,521 | €57,853 | -€7,668 | -11.7% |
| Deferred charges and accrued income | 490/1 | €97 | €1,984 | +€1,887 | +1937.2% |
| Total equity and liabilities | 10/49 | €76,164 | €73,173 | -€2,991 | -3.9% |
| Equity | 10/15 | €4,362 | €56,399 | +€52,038 | +1193.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,862 | €54,899 | +€52,038 | +1818.4% |
| Amounts payable | 17/49 | €71,803 | €16,774 | -€55,029 | -76.6% |
| Amounts payable after more than one year | 17 | €249 | €705 | +€456 | +183.6% |
| Other amounts payable | 178/9 | €249 | €705 | +€456 | +183.6% |
| Amounts payable within one year | 42/48 | €71,554 | €16,069 | -€55,485 | -77.5% |
| Trade debts | 44 | €15,183 | €109 | -€15,074 | -99.3% |
| Suppliers | 440/4 | €15,183 | €109 | -€15,074 | -99.3% |
| Taxes, remuneration and social security | 45 | €22,371 | €15,278 | -€7,094 | -31.7% |
| Taxes | 450/3 | €19,121 | €12,028 | -€7,094 | -37.1% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €34,000 | €683 | -€33,317 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,063 | €4,713 | -€350 | -6.9% |
| Other operating charges | 640/8 | €776 | €465 | -€311 | -40.0% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €56,446 | €72,270 | +€15,823 | +28.0% |
| Operating profit (loss) | 9901 | €50,549 | €67,091 | +€16,542 | +32.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,212 | €503 | -€709 | -58.5% |
| Recurring financial charges | 65 | €1,212 | €503 | -€709 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €49,338 | €66,588 | +€17,250 | +35.0% |
| Income taxes | 67/77 | €10,228 | €13,717 | +€3,490 | +34.1% |
| Profit (loss) for the period | 9904 | €39,110 | €52,871 | +€13,760 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,110 | €52,871 | +€13,760 | +35.2% |
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 12 October 2026 via checked.be.