ATI: 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.
ATI
Largest movements
- Receivables within one year -€28,549
down €28,549 (-85.0%), from €33,605 to €5,056
of which Trade receivables: -€25,982
- Deferred charges and accrued income +€9,434
up €9,434 (+101.4%), from €9,300 to €18,734
- Tangible fixed assets -€8,784
down €8,784 (-17.0%), from €51,693 to €42,909
- Cash -€4,538
no longer reported in 2025 (was €4,538)
mainly Debts after one year (-€13,839) and Deferred charges and accrued income (-€9,434)
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Debts after one year -€13,839
down €13,839 (-40.9%), from €33,863 to €20,024
- Profit (loss) carried forward -€9,095
down €9,095, from €5,030 to -€4,065
- Tax, wage and social debts -€9,056
down €9,056 (-85.9%), from €10,539 to €1,483
of which Taxes: -€8,309
- Other debts -€1,884
down €1,884 (-15.5%), from €12,137 to €10,253
- Current portion of long-term debt -€1,303
down €1,303 (-7.0%), from €18,607 to €17,304
- Financial charges +€4,684
up €4,684 (+96.0%), from €4,878 to €9,562
- Gross operating margin +€2,868
up €2,868 (+29.1%), from €9,854 to €12,722
- Staff costs -€1,123
down €1,123 (-26.5%), from €4,240 to €3,117
- Depreciation +€1,029
up €1,029 (+13.3%), from €7,755 to €8,784
- Other operating charges -€325
down €325 (-84.0%), from €387 to €62
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 | €100,636 | €66,699 | -€33,937 | -33.7% |
| Fixed assets | 21/28 | €53,193 | €42,909 | -€10,284 | -19.3% |
| Tangible fixed assets | 22/27 | €51,693 | €42,909 | -€8,784 | -17.0% |
| Land and buildings | 22 | €36,667 | €32,667 | -€4,000 | -10.9% |
| Plant, machinery and equipment | 23 | €10,694 | €7,783 | -€2,911 | -27.2% |
| Furniture and vehicles | 24 | €4,332 | €2,459 | -€1,873 | -43.2% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €47,443 | €23,790 | -€23,653 | -49.9% |
| Amounts receivable within one year | 40/41 | €33,605 | €5,056 | -€28,549 | -85.0% |
| Trade receivables | 40 | €30,690 | €4,709 | -€25,982 | -84.7% |
| Other amounts receivable | 41 | €2,914 | €348 | -€2,567 | -88.1% |
| Cash at bank and in hand | 54/58 | €4,538 | - | -€4,538 | |
| Deferred charges and accrued income | 490/1 | €9,300 | €18,734 | +€9,434 | +101.4% |
| Total equity and liabilities | 10/49 | €100,636 | €66,699 | -€33,937 | -33.7% |
| Equity | 10/15 | €25,490 | €16,395 | -€9,095 | -35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,030 | -€4,065 | -€9,095 | |
| Amounts payable | 17/49 | €75,146 | €50,304 | -€24,842 | -33.1% |
| Amounts payable after more than one year | 17 | €33,863 | €20,024 | -€13,839 | -40.9% |
| Financial debts | 170/4 | €33,863 | €20,024 | -€13,839 | -40.9% |
| Amounts payable within one year | 42/48 | €41,282 | €30,280 | -€11,003 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €18,607 | €17,304 | -€1,303 | -7.0% |
| Financial debts | 43 | - | €1,241 | +€1,241 | |
| Credit institutions | 430/8 | - | €1,241 | +€1,241 | |
| Taxes, remuneration and social security | 45 | €10,539 | €1,483 | -€9,056 | -85.9% |
| Taxes | 450/3 | €8,879 | €570 | -€8,309 | -93.6% |
| Remuneration and social security | 454/9 | €1,660 | €913 | -€747 | -45.0% |
| Other amounts payable | 47/48 | €12,137 | €10,253 | -€1,884 | -15.5% |
| Non-recurring operating income | 76A | €13,224 | - | -€13,224 | |
| Remuneration, social security and pensions | 62 | €4,240 | €3,117 | -€1,123 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,755 | €8,784 | +€1,029 | +13.3% |
| Other operating charges | 640/8 | €387 | €62 | -€325 | -84.0% |
| Gross operating margin | 9900 | €9,854 | €12,722 | +€2,868 | +29.1% |
| Operating profit (loss) | 9901 | -€2,528 | €760 | +€3,288 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.5% |
| Financial charges | 65/66B | €4,878 | €9,562 | +€4,684 | +96.0% |
| Recurring financial charges | 65 | €4,878 | €9,562 | +€4,684 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,405 | -€8,802 | -€1,397 | -18.9% |
| Income taxes | 67/77 | €263 | €293 | +€30 | +11.3% |
| Profit (loss) for the period | 9904 | -€7,669 | -€9,095 | -€1,426 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,669 | -€9,095 | -€1,426 | -18.6% |
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 10 October 2026 via checked.be.