Atec Construct: what changed
Two fiscal 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 Construct
Largest movements
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€15,347
down €15,347 (-54.1%), from €28,375 to €13,028
mainly Contributions, distributions and other (-€115,000) and Investment in fixed assets (net) (-€13,965)
- Receivables within one year -€13,100
down €13,100 (-36.3%), from €36,082 to €22,982
of which Other amounts receivable: -€18,658
- Tangible fixed assets +€5,527
up €5,527 (+29.2%), from €18,947 to €24,474
of which Furniture and vehicles: +€5,554
- Deferred charges and accrued income +€1,520
up €1,520 (+14.0%), from €10,833 to €12,353
- Reserves -€76,384
down €76,384 (-66.1%), from €115,602 to €39,218
- Accrued charges and deferred income +€3,752
new in 2025: €3,752
- Tax, wage and social debts +€3,444
up €3,444 (+15.4%), from €22,404 to €25,848
of which Taxes: +€5,444
- Trade debts -€2,213
down €2,213 (-99.2%), from €2,231 to €18
- Gross operating margin +€16,211
up €16,211 (+37.9%), from €42,813 to €59,024
- Depreciation +€3,208
up €3,208 (+61.3%), from €5,231 to €8,439
- Taxes +€2,065
up €2,065 (+22.7%), from €9,092 to €11,157
- Financial income -€1,430
down €1,430 (-100.0%), from €1,430 to €0
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 | €144,237 | €72,837 | -€71,401 | -49.5% |
| Fixed assets | 21/28 | €18,947 | €24,474 | +€5,527 | +29.2% |
| Tangible fixed assets | 22/27 | €18,947 | €24,474 | +€5,527 | +29.2% |
| Plant, machinery and equipment | 23 | €5,509 | €6,172 | +€663 | +12.0% |
| Furniture and vehicles | 24 | €11,969 | €17,522 | +€5,554 | +46.4% |
| Other tangible fixed assets | 26 | €1,470 | €780 | -€689 | -46.9% |
| Current assets | 29/58 | €125,291 | €48,363 | -€76,927 | -61.4% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €36,082 | €22,982 | -€13,100 | -36.3% |
| Trade receivables | 40 | €17,424 | €22,982 | +€5,558 | +31.9% |
| Other amounts receivable | 41 | €18,658 | - | -€18,658 | |
| Cash at bank and in hand | 54/58 | €28,375 | €13,028 | -€15,347 | -54.1% |
| Deferred charges and accrued income | 490/1 | €10,833 | €12,353 | +€1,520 | +14.0% |
| Total equity and liabilities | 10/49 | €144,237 | €72,837 | -€71,401 | -49.5% |
| Equity | 10/15 | €119,602 | €43,218 | -€76,384 | -63.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €115,602 | €39,218 | -€76,384 | -66.1% |
| Distributable reserves | 133 | €115,602 | €39,218 | -€76,384 | -66.1% |
| Amounts payable | 17/49 | €24,635 | €29,619 | +€4,983 | +20.2% |
| Amounts payable within one year | 42/48 | €24,635 | €25,866 | +€1,231 | +5.0% |
| Trade debts | 44 | €2,231 | €18 | -€2,213 | -99.2% |
| Suppliers | 440/4 | €2,231 | €18 | -€2,213 | -99.2% |
| Taxes, remuneration and social security | 45 | €22,404 | €25,848 | +€3,444 | +15.4% |
| Taxes | 450/3 | €20,404 | €25,848 | +€5,444 | +26.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €3,752 | +€3,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,231 | €8,439 | +€3,208 | +61.3% |
| Other operating charges | 640/8 | €375 | €271 | -€104 | -27.7% |
| Gross operating margin | 9900 | €42,813 | €59,024 | +€16,211 | +37.9% |
| Operating profit (loss) | 9901 | €37,208 | €50,315 | +€13,107 | +35.2% |
| Financial income | 75/76B | €1,430 | €0 | -€1,430 | -100.0% |
| Recurring financial income | 75 | €1,430 | €0 | -€1,430 | -100.0% |
| Financial charges | 65/66B | €295 | €541 | +€246 | +83.5% |
| Recurring financial charges | 65 | €295 | €541 | +€246 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €38,343 | €49,774 | +€11,430 | +29.8% |
| Income taxes | 67/77 | €9,092 | €11,157 | +€2,065 | +22.7% |
| Profit (loss) for the period | 9904 | €29,251 | €38,616 | +€9,365 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,251 | €38,616 | +€9,365 | +32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.