ATIMA-TPIM: what changed
What changed
ATIMA-TPIM
NACE 25.120, Manufacture of fabricated metal products, except machinery and equipment
filed annual accounts (NBB)
Net result for the year
€55,312
2024 · €28,589+€26,723
Equity
€499,980
2024 · €498,467+€1,513
Cash
€82,032
2024 · €129,698-€47,667
Balance sheet total
€2.1m
2024 · €2.0m+€80,335
Largest movements
Assets
- Stocks and contracts +€123,935
up €123,935 (+23.4%), from €528,761 to €652,697
- Receivables within one year +€104,219
up €104,219 (+15.4%), from €675,194 to €779,413
of which Trade receivables: +€77,455
- Tangible fixed assets -€96,779
down €96,779 (-14.0%), from €693,153 to €596,374
- Cash -€47,667
down €47,667 (-36.8%), from €129,698 to €82,032
mainly Debts after one year (-€173,721) and Stocks and contracts (-€123,935)
Equity and liabilities
- Trade debts +€196,093
up €196,093 (+51.1%), from €383,974 to €580,067
- Debts after one year -€173,721
down €173,721 (-29.5%), from €587,906 to €414,185
- Tax, wage and social debts +€41,717
up €41,717 (+36.7%), from €113,725 to €155,441
of which Remuneration and social security: +€25,478
Income statement
- Gross operating margin +€303,409
up €303,409 (+36.0%), from €843,391 to €1.1m
- Staff costs +€172,771
up €172,771 (+27.1%), from €637,917 to €810,689
- Depreciation +€27,817
up €27,817 (+27.7%), from €100,313 to €128,129
- Write-downs +€22,376
new in 2025: €22,376
- Other operating charges -€22,037
down €22,037 (-77.5%), from €28,440 to €6,403
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,589
Gross operating margin
+€303,409
Staff costs
-€172,771
Depreciation
-€27,817
Write-downs
-€22,376
Other operating charges
+€22,037
Other operating items
-€49,202
Financial income
+€1,086
Financial charges
-€11,985
Taxes
-€15,657
Result 2025
€55,312
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€201,192
Investment
-€24,126
Financing
-€224,733
Cash 2024
€129,698
From operations (derived)
+€201,192
Net result for the year
+€55,312
Depreciation
+€128,129
Stocks and contracts
-€123,935
Receivables within one year
-€104,219
Deferred charges and accrued income
-€3,850
Trade debts
+€196,093
Tax, wage and social debts
+€41,717
Other debts
-€5,501
Accrued charges and deferred income
+€17,447
Investment (derived)
-€24,126
Investment in fixed assets (net)
-€24,126
Financing
-€224,733
Debts after one year
-€173,721
Current portion of long-term debt
+€2,788
Contributions, distributions and other
-€53,799
Cash 2025
€82,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,040,803 | €2,121,138 | +€80,335 | +3.9% |
| Fixed assets | 21/28 | €700,377 | €596,374 | -€104,003 | -14.8% |
| Intangible fixed assets | 21 | €7,224 | - | -€7,224 | |
| Tangible fixed assets | 22/27 | €693,153 | €596,374 | -€96,779 | -14.0% |
| Plant, machinery and equipment | 23 | €86,714 | €60,890 | -€25,824 | -29.8% |
| Furniture and vehicles | 24 | €30,202 | €43,861 | +€13,659 | +45.2% |
| Leasing and similar rights | 25 | €261,125 | €216,764 | -€44,361 | -17.0% |
| Other tangible fixed assets | 26 | €315,112 | €274,858 | -€40,254 | -12.8% |
| Current assets | 29/58 | €1,340,426 | €1,524,764 | +€184,338 | +13.8% |
| Stocks and contracts in progress | 3 | €528,761 | €652,697 | +€123,935 | +23.4% |
| Stocks | 30/36 | €528,761 | €652,697 | +€123,935 | +23.4% |
| Amounts receivable within one year | 40/41 | €675,194 | €779,413 | +€104,219 | +15.4% |
| Trade receivables | 40 | €662,404 | €739,858 | +€77,455 | +11.7% |
| Other amounts receivable | 41 | €12,790 | €39,554 | +€26,764 | +209% |
| Cash at bank and in hand | 54/58 | €129,698 | €82,032 | -€47,667 | -36.8% |
| Deferred charges and accrued income | 490/1 | €6,773 | €10,623 | +€3,850 | +56.8% |
| Total equity and liabilities | 10/49 | €2,040,803 | €2,121,138 | +€80,335 | +3.9% |
| Equity | 10/15 | €498,467 | €499,980 | +€1,513 | +0.3% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €342,642 | €342,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,600 | €6,600 | = | 0.0% |
| Legal reserve | 130 | €6,600 | €6,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €279,792 | €279,792 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,825 | €91,338 | +€1,513 | +1.7% |
| Amounts payable | 17/49 | €1,542,336 | €1,621,158 | +€78,822 | +5.1% |
| Amounts payable after more than one year | 17 | €587,906 | €414,185 | -€173,721 | -29.5% |
| Financial debts | 170/4 | €587,906 | €414,185 | -€173,721 | -29.5% |
| Amounts payable within one year | 42/48 | €954,430 | €1,189,526 | +€235,097 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €182,603 | €185,390 | +€2,788 | +1.5% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Other loans | 439 | €150,000 | - | -€150,000 | |
| Trade debts | 44 | €383,974 | €580,067 | +€196,093 | +51.1% |
| Suppliers | 440/4 | €383,974 | €580,067 | +€196,093 | +51.1% |
| Taxes, remuneration and social security | 45 | €113,725 | €155,441 | +€41,717 | +36.7% |
| Taxes | 450/3 | €36,955 | €53,194 | +€16,239 | +43.9% |
| Remuneration and social security | 454/9 | €76,770 | €102,248 | +€25,478 | +33.2% |
| Other amounts payable | 47/48 | €124,128 | €118,627 | -€5,501 | -4.4% |
| Accrued charges and deferred income | 492/3 | - | €17,447 | +€17,447 | |
| Non-recurring operating income | 76A | - | €37,314 | +€37,314 | |
| Remuneration, social security and pensions | 62 | €637,917 | €810,689 | +€172,771 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,313 | €128,129 | +€27,817 | +27.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,376 | +€22,376 | |
| Other operating charges | 640/8 | €28,440 | €6,403 | -€22,037 | -77.5% |
| Non-recurring operating charges | 66A | - | €49,202 | +€49,202 | |
| Gross operating margin | 9900 | €843,391 | €1,146,800 | +€303,409 | +36.0% |
| Operating profit (loss) | 9901 | €76,721 | €130,001 | +€53,280 | +69.4% |
| Financial income | 75/76B | €42 | €1,128 | +€1,086 | +2,585% |
| Recurring financial income | 75 | €42 | €1,128 | +€1,086 | +2,585% |
| Financial charges | 65/66B | €30,175 | €42,160 | +€11,985 | +39.7% |
| Recurring financial charges | 65 | €30,175 | €42,160 | +€11,985 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €46,589 | €88,969 | +€42,380 | +91.0% |
| Income taxes | 67/77 | €18,000 | €33,657 | +€15,657 | +87.0% |
| Profit (loss) for the period | 9904 | €28,589 | €55,312 | +€26,723 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,589 | €55,312 | +€26,723 | +93.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.