ATECH CALIBRATION SERVICES: 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.
ATECH CALIBRATION SERVICES
Largest movements
- Receivables within one year -€19,889
down €19,889 (-25.2%), from €78,998 to €59,109
of which Trade receivables: -€20,366
- Receivables after one year -€6,051
down €6,051 (-9.1%), from €66,252 to €60,202
- Intangible fixed assets -€4,155
down €4,155 (-70.3%), from €5,908 to €1,753
- Short-term financial debts -€42,022
no longer reported in 2025 (was €42,022)
- Reserves +€15,934
up €15,934 (+25.2%), from €63,317 to €79,251
- Debts after one year -€5,257
down €5,257 (-69.9%), from €7,522 to €2,265
- Trade debts -€4,870
down €4,870 (-15.2%), from €32,018 to €27,148
- Tax, wage and social debts +€4,461
up €4,461 (+16.7%), from €26,674 to €31,135
- Gross operating margin -€3,655
down €3,655 (-6.3%), from €57,569 to €53,914
- Other operating charges +€2,647
up €2,647 (+83.0%), from €3,190 to €5,836
- Taxes -€2,079
down €2,079 (-20.0%), from €10,393 to €8,314
- Financial charges -€948
down €948 (-14.3%), from €6,627 to €5,680
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 | €196,565 | €165,057 | -€31,509 | -16.0% |
| Fixed assets | 21/28 | €35,128 | €29,441 | -€5,687 | -16.2% |
| Intangible fixed assets | 21 | €5,908 | €1,753 | -€4,155 | -70.3% |
| Tangible fixed assets | 22/27 | €29,220 | €27,688 | -€1,532 | -5.2% |
| Plant, machinery and equipment | 23 | €4,355 | €13,485 | +€9,130 | +209.7% |
| Furniture and vehicles | 24 | €19,632 | €14,203 | -€5,428 | -27.7% |
| Leasing and similar rights | 25 | €5,233 | - | -€5,233 | |
| Current assets | 29/58 | €161,438 | €135,615 | -€25,822 | -16.0% |
| Amounts receivable after more than one year | 29 | €66,252 | €60,202 | -€6,051 | -9.1% |
| Other amounts receivable | 291 | €66,252 | €60,202 | -€6,051 | -9.1% |
| Amounts receivable within one year | 40/41 | €78,998 | €59,109 | -€19,889 | -25.2% |
| Trade receivables | 40 | €61,648 | €41,282 | -€20,366 | -33.0% |
| Other amounts receivable | 41 | €17,350 | €17,827 | +€477 | +2.8% |
| Cash at bank and in hand | 54/58 | €16,187 | €16,304 | +€117 | +0.7% |
| Total equity and liabilities | 10/49 | €196,565 | €165,057 | -€31,509 | -16.0% |
| Equity | 10/15 | €83,317 | €99,251 | +€15,934 | +19.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €63,317 | €79,251 | +€15,934 | +25.2% |
| Distributable reserves | 133 | €63,317 | €79,251 | +€15,934 | +25.2% |
| Amounts payable | 17/49 | €113,249 | €65,806 | -€47,443 | -41.9% |
| Amounts payable after more than one year | 17 | €7,522 | €2,265 | -€5,257 | -69.9% |
| Financial debts | 170/4 | €7,522 | €2,265 | -€5,257 | -69.9% |
| Amounts payable within one year | 42/48 | €105,727 | €63,541 | -€42,186 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €5,013 | €5,257 | +€244 | +4.9% |
| Financial debts | 43 | €42,022 | - | -€42,022 | |
| Credit institutions | 430/8 | €42,022 | - | -€42,022 | |
| Trade debts | 44 | €32,018 | €27,148 | -€4,870 | -15.2% |
| Suppliers | 440/4 | €32,018 | €27,148 | -€4,870 | -15.2% |
| Taxes, remuneration and social security | 45 | €26,674 | €31,135 | +€4,461 | +16.7% |
| Taxes | 450/3 | €26,674 | €31,135 | +€4,461 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,968 | €19,409 | +€440 | +2.3% |
| Other operating charges | 640/8 | €3,190 | €5,836 | +€2,647 | +83.0% |
| Gross operating margin | 9900 | €57,569 | €53,914 | -€3,655 | -6.3% |
| Operating profit (loss) | 9901 | €35,411 | €28,670 | -€6,742 | -19.0% |
| Financial income | 75/76B | €1,286 | €1,258 | -€27 | -2.1% |
| Recurring financial income | 75 | €1,286 | €1,258 | -€27 | -2.1% |
| Financial charges | 65/66B | €6,627 | €5,680 | -€948 | -14.3% |
| Recurring financial charges | 65 | €6,627 | €5,680 | -€948 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €30,070 | €24,248 | -€5,821 | -19.4% |
| Income taxes | 67/77 | €10,393 | €8,314 | -€2,079 | -20.0% |
| Profit (loss) for the period | 9904 | €19,676 | €15,934 | -€3,742 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,676 | €15,934 | -€3,742 | -19.0% |
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 2 October 2026 via checked.be.