ATI-GROUP: 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.
ATI-GROUP
Largest movements
- Tangible fixed assets +€318,634
up €318,634 (+44.9%), from €710,013 to €1.0m
of which Land and buildings: +€318,669
- Receivables within one year -€124,576
down €124,576 (-71.7%), from €173,641 to €49,065
of which Trade receivables: -€119,351
- Trade debts +€180,981
new in 2025: €180,981
- Depreciation +€17,344
up €17,344 (+70.2%), from €24,722 to €42,066
- Financial charges -€8,482
down €8,482 (-71.5%), from €11,862 to €3,380
- Gross operating margin -€4,184
down €4,184 (-6.9%), from €60,485 to €56,301
- Taxes -€2,274
down €2,274 (-48.2%), from €4,715 to €2,440
- Other operating charges -€702
down €702 (-38.9%), from €1,804 to €1,102
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 | €1,161,753 | €1,353,937 | +€192,184 | +16.5% |
| Fixed assets | 21/28 | €984,313 | €1,302,947 | +€318,634 | +32.4% |
| Tangible fixed assets | 22/27 | €710,013 | €1,028,647 | +€318,634 | +44.9% |
| Land and buildings | 22 | €705,969 | €1,024,638 | +€318,669 | +45.1% |
| Plant, machinery and equipment | 23 | €3,366 | €2,595 | -€771 | -22.9% |
| Furniture and vehicles | 24 | €677 | €1,413 | +€736 | +108.6% |
| Financial fixed assets | 28 | €274,300 | €274,300 | = | 0.0% |
| Current assets | 29/58 | €177,440 | €50,990 | -€126,450 | -71.3% |
| Amounts receivable within one year | 40/41 | €173,641 | €49,065 | -€124,576 | -71.7% |
| Trade receivables | 40 | €163,356 | €44,005 | -€119,351 | -73.1% |
| Other amounts receivable | 41 | €10,285 | €5,060 | -€5,226 | -50.8% |
| Cash at bank and in hand | 54/58 | €2,599 | €1,925 | -€674 | -25.9% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €1,161,753 | €1,353,937 | +€192,184 | +16.5% |
| Equity | 10/15 | €381,033 | €388,346 | +€7,313 | +1.9% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,033 | €128,346 | +€7,313 | +6.0% |
| Amounts payable | 17/49 | €780,720 | €965,591 | +€184,871 | +23.7% |
| Amounts payable after more than one year | 17 | €655,466 | €663,328 | +€7,862 | +1.2% |
| Financial debts | 170/4 | €527,492 | €517,654 | -€9,838 | -1.9% |
| Other amounts payable | 178/9 | €127,974 | €145,674 | +€17,700 | +13.8% |
| Amounts payable within one year | 42/48 | €125,254 | €302,262 | +€177,009 | +141.3% |
| Current portion of amounts payable after more than one year | 42 | €71,289 | €63,953 | -€7,336 | -10.3% |
| Trade debts | 44 | - | €180,981 | +€180,981 | |
| Suppliers | 440/4 | - | €180,981 | +€180,981 | |
| Taxes, remuneration and social security | 45 | €17,909 | €15,318 | -€2,591 | -14.5% |
| Taxes | 450/3 | €3,919 | €3,042 | -€877 | -22.4% |
| Remuneration and social security | 454/9 | €13,990 | €12,276 | -€1,714 | -12.2% |
| Other amounts payable | 47/48 | €36,056 | €42,010 | +€5,954 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,722 | €42,066 | +€17,344 | +70.2% |
| Other operating charges | 640/8 | €1,804 | €1,102 | -€702 | -38.9% |
| Gross operating margin | 9900 | €60,485 | €56,301 | -€4,184 | -6.9% |
| Operating profit (loss) | 9901 | €33,959 | €13,133 | -€20,826 | -61.3% |
| Financial charges | 65/66B | €11,862 | €3,380 | -€8,482 | -71.5% |
| Recurring financial charges | 65 | €11,862 | €3,380 | -€8,482 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €22,097 | €9,753 | -€12,344 | -55.9% |
| Income taxes | 67/77 | €4,715 | €2,440 | -€2,274 | -48.2% |
| Profit (loss) for the period | 9904 | €17,383 | €7,313 | -€10,070 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,383 | €7,313 | -€10,070 | -57.9% |
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 5 October 2026 via checked.be.