ATISERV: 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.
ATISERV
Largest movements
- Receivables within one year -€71,829
down €71,829 (-35.8%), from €200,646 to €128,817
of which Trade receivables: -€81,699
- Cash +€64,663
up €64,663 (+475.8%), from €13,590 to €78,253
mainly Net result for the year (+€81,106) and Receivables within one year (+€71,829)
- Tangible fixed assets -€20,331
down €20,331 (-18.6%), from €109,026 to €88,695
of which Furniture and vehicles: -€25,226
- Stocks and contracts -€6,308
down €6,308 (-5.3%), from €118,027 to €111,718
- Trade debts -€25,216
down €25,216 (-29.8%), from €84,674 to €59,459
- Other debts -€11,108
down €11,108 (-14.8%), from €75,100 to €63,991
- Reserves +€6,106
up €6,106 (+7.7%), from €78,993 to €85,099
- Accrued charges and deferred income -€4,528
down €4,528 (-86.3%), from €5,246 to €718
- Gross operating margin +€64,947
up €64,947 (+29.6%), from €219,618 to €284,566
- Staff costs +€34,009
up €34,009 (+33.8%), from €100,651 to €134,660
- Depreciation +€10,077
up €10,077 (+33.2%), from €30,359 to €40,436
- Taxes +€5,168
up €5,168 (+28.4%), from €18,220 to €23,388
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 | €452,429 | €416,268 | -€36,160 | -8.0% |
| Fixed assets | 21/28 | €109,106 | €88,775 | -€20,331 | -18.6% |
| Tangible fixed assets | 22/27 | €109,026 | €88,695 | -€20,331 | -18.6% |
| Plant, machinery and equipment | 23 | €6,290 | €6,018 | -€272 | -4.3% |
| Furniture and vehicles | 24 | €67,113 | €41,887 | -€25,226 | -37.6% |
| Other tangible fixed assets | 26 | €35,624 | €40,790 | +€5,166 | +14.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €343,322 | €327,493 | -€15,829 | -4.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €118,027 | €111,718 | -€6,308 | -5.3% |
| Stocks | 30/36 | €118,027 | €111,718 | -€6,308 | -5.3% |
| Amounts receivable within one year | 40/41 | €200,646 | €128,817 | -€71,829 | -35.8% |
| Trade receivables | 40 | €198,866 | €117,167 | -€81,699 | -41.1% |
| Other amounts receivable | 41 | €1,780 | €11,650 | +€9,870 | +554.6% |
| Cash at bank and in hand | 54/58 | €13,590 | €78,253 | +€64,663 | +475.8% |
| Deferred charges and accrued income | 490/1 | €11,060 | €8,705 | -€2,355 | -21.3% |
| Total equity and liabilities | 10/49 | €452,429 | €416,268 | -€36,160 | -8.0% |
| Equity | 10/15 | €83,993 | €90,099 | +€6,106 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €78,993 | €85,099 | +€6,106 | +7.7% |
| Distributable reserves | 133 | €78,993 | €85,099 | +€6,106 | +7.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €368,436 | €326,169 | -€42,266 | -11.5% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €213,190 | €175,451 | -€37,739 | -17.7% |
| Trade debts | 44 | €84,674 | €59,459 | -€25,216 | -29.8% |
| Suppliers | 440/4 | €84,674 | €59,459 | -€25,216 | -29.8% |
| Taxes, remuneration and social security | 45 | €53,415 | €52,001 | -€1,414 | -2.6% |
| Taxes | 450/3 | €38,357 | €31,003 | -€7,353 | -19.2% |
| Remuneration and social security | 454/9 | €15,059 | €20,998 | +€5,939 | +39.4% |
| Other amounts payable | 47/48 | €75,100 | €63,991 | -€11,108 | -14.8% |
| Accrued charges and deferred income | 492/3 | €5,246 | €718 | -€4,528 | -86.3% |
| Remuneration, social security and pensions | 62 | €100,651 | €134,660 | +€34,009 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,359 | €40,436 | +€10,077 | +33.2% |
| Other operating charges | 640/8 | €1,355 | €2,497 | +€1,143 | +84.3% |
| Gross operating margin | 9900 | €219,618 | €284,566 | +€64,947 | +29.6% |
| Operating profit (loss) | 9901 | €87,254 | €106,972 | +€19,719 | +22.6% |
| Financial income | 75/76B | €2,575 | €166 | -€2,408 | -93.5% |
| Recurring financial income | 75 | €2,575 | €166 | -€2,408 | -93.5% |
| Financial charges | 65/66B | €3,912 | €2,645 | -€1,267 | -32.4% |
| Recurring financial charges | 65 | €3,912 | €2,645 | -€1,267 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €85,917 | €104,494 | +€18,577 | +21.6% |
| Income taxes | 67/77 | €18,220 | €23,388 | +€5,168 | +28.4% |
| Profit (loss) for the period | 9904 | €67,697 | €81,106 | +€13,410 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,697 | €81,106 | +€13,410 | +19.8% |
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 7 October 2026 via checked.be.