ATK CONSTRUCT: 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.
ATK CONSTRUCT
Largest movements
- Cash -€54,351
down €54,351 (-20.5%), from €265,624 to €211,274
mainly Accrued charges and deferred income (-€37,000) and Receivables after one year (-€33,000)
- Receivables after one year +€33,000
new in 2025: €33,000
- Receivables within one year +€13,053
up €13,053 (+49.8%), from €26,213 to €39,266
of which Trade receivables: +€13,024
- Tangible fixed assets -€4,159
down €4,159 (-29.1%), from €14,310 to €10,151
of which Furniture and vehicles: -€2,381
- Reserves +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Accrued charges and deferred income -€37,000
no longer reported in 2025 (was €37,000)
- Other debts -€16,064
down €16,064 (-78.0%), from €20,590 to €4,526
- Profit (loss) carried forward +€12,092
up €12,092 (+13.9%), from €86,973 to €99,065
- Trade debts -€10,578
down €10,578 (-70.7%), from €14,960 to €4,382
- Gross operating margin -€42,475
down €42,475 (-29.7%), from €143,126 to €100,651
- Taxes -€6,788
down €6,788 (-21.4%), from €31,766 to €24,978
- Depreciation -€6,744
down €6,744 (-36.4%), from €18,538 to €11,794
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 | €306,202 | €293,745 | -€12,456 | -4.1% |
| Fixed assets | 21/28 | €14,365 | €10,206 | -€4,159 | -28.9% |
| Tangible fixed assets | 22/27 | €14,310 | €10,151 | -€4,159 | -29.1% |
| Plant, machinery and equipment | 23 | €4,356 | €2,579 | -€1,777 | -40.8% |
| Furniture and vehicles | 24 | €9,953 | €7,572 | -€2,381 | -23.9% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €291,837 | €283,539 | -€8,298 | -2.8% |
| Amounts receivable after more than one year | 29 | - | €33,000 | +€33,000 | |
| Other amounts receivable | 291 | - | €33,000 | +€33,000 | |
| Amounts receivable within one year | 40/41 | €26,213 | €39,266 | +€13,053 | +49.8% |
| Trade receivables | 40 | €14,198 | €27,222 | +€13,024 | +91.7% |
| Other amounts receivable | 41 | €12,015 | €12,043 | +€28 | +0.2% |
| Cash at bank and in hand | 54/58 | €265,624 | €211,274 | -€54,351 | -20.5% |
| Total equity and liabilities | 10/49 | €306,202 | €293,745 | -€12,456 | -4.1% |
| Equity | 10/15 | €192,973 | €255,065 | +€62,092 | +32.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Distributable reserves | 133 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Profit (loss) carried forward | 14 | €86,973 | €99,065 | +€12,092 | +13.9% |
| Amounts payable | 17/49 | €113,229 | €38,681 | -€74,548 | -65.8% |
| Amounts payable after more than one year | 17 | €3,995 | €1,366 | -€2,629 | -65.8% |
| Financial debts | 170/4 | €3,995 | €1,366 | -€2,629 | -65.8% |
| Amounts payable within one year | 42/48 | €72,234 | €37,315 | -€34,920 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €2,496 | €2,629 | +€133 | +5.3% |
| Trade debts | 44 | €14,960 | €4,382 | -€10,578 | -70.7% |
| Suppliers | 440/4 | €14,960 | €4,382 | -€10,578 | -70.7% |
| Taxes, remuneration and social security | 45 | €34,188 | €25,778 | -€8,410 | -24.6% |
| Taxes | 450/3 | €31,688 | €24,978 | -€6,710 | -21.2% |
| Remuneration and social security | 454/9 | €2,500 | €800 | -€1,700 | -68.0% |
| Other amounts payable | 47/48 | €20,590 | €4,526 | -€16,064 | -78.0% |
| Accrued charges and deferred income | 492/3 | €37,000 | - | -€37,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,538 | €11,794 | -€6,744 | -36.4% |
| Other operating charges | 640/8 | €986 | €930 | -€56 | -5.7% |
| Gross operating margin | 9900 | €143,126 | €100,651 | -€42,475 | -29.7% |
| Operating profit (loss) | 9901 | €123,602 | €87,927 | -€35,675 | -28.9% |
| Financial income | 75/76B | €3 | €10 | +€7 | +223.3% |
| Recurring financial income | 75 | €3 | €10 | +€7 | +223.3% |
| Financial charges | 65/66B | €1,008 | €867 | -€141 | -14.0% |
| Recurring financial charges | 65 | €1,008 | €867 | -€141 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €122,597 | €87,070 | -€35,527 | -29.0% |
| Income taxes | 67/77 | €31,766 | €24,978 | -€6,788 | -21.4% |
| Profit (loss) for the period | 9904 | €90,831 | €62,092 | -€28,739 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,831 | €62,092 | -€28,739 | -31.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.