ATKA: 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.
ATKA
Largest movements
- Tangible fixed assets +€444,588
up €444,588 (+453.9%), from €97,952 to €542,540
of which Land and buildings: +€459,212
- Current investments -€175,000
no longer reported in 2025 (was €175,000)
- Cash -€43,202
down €43,202 (-18.3%), from €235,959 to €192,757
mainly Investment in fixed assets (net) (-€478,873) and Contributions, distributions and other (-€45,000)
- Debts after one year +€176,667
new in 2025: €176,667
- Trade debts +€21,142
up €21,142 (+188.1%), from €11,242 to €32,384
- Other debts +€18,360
up €18,360 (+94.6%), from €19,415 to €37,776
- Tax, wage and social debts +€12,993
up €12,993 (+40.3%), from €32,279 to €45,273
of which Taxes: +€13,102
- Reserves -€12,727
down €12,727 (-2.6%), from €482,307 to €469,579
- Other operating charges +€52,728
up €52,728 (+7289.6%), from €723 to €53,451
- Taxes -€33,547
down €33,547 (-71.8%), from €46,699 to €13,152
- Gross operating margin -€28,960
down €28,960 (-17.4%), from €166,737 to €137,777
- Financial income -€14,211
down €14,211 (-79.1%), from €17,956 to €3,746
of which Non-recurring financial income: -€11,988
- Depreciation +€11,223
up €11,223 (+48.7%), from €23,062 to €34,285
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 | €552,573 | €779,943 | +€227,370 | +41.1% |
| Fixed assets | 21/28 | €97,952 | €542,540 | +€444,588 | +453.9% |
| Tangible fixed assets | 22/27 | €97,952 | €542,540 | +€444,588 | +453.9% |
| Land and buildings | 22 | €6,523 | €465,735 | +€459,212 | +7039.7% |
| Plant, machinery and equipment | 23 | €284 | - | -€284 | |
| Furniture and vehicles | 24 | €91,145 | €76,805 | -€14,340 | -15.7% |
| Current assets | 29/58 | €454,621 | €237,403 | -€217,218 | -47.8% |
| Amounts receivable within one year | 40/41 | €38,247 | €38,431 | +€185 | +0.5% |
| Trade receivables | 40 | €32,657 | €28,289 | -€4,368 | -13.4% |
| Other amounts receivable | 41 | €5,590 | €10,142 | +€4,553 | +81.4% |
| Current investments | 50/53 | €175,000 | - | -€175,000 | |
| Cash at bank and in hand | 54/58 | €235,959 | €192,757 | -€43,202 | -18.3% |
| Deferred charges and accrued income | 490/1 | €5,416 | €6,214 | +€799 | +14.7% |
| Total equity and liabilities | 10/49 | €552,573 | €779,943 | +€227,370 | +41.1% |
| Equity | 10/15 | €482,707 | €469,979 | -€12,727 | -2.6% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €482,307 | €469,579 | -€12,727 | -2.6% |
| Distributable reserves | 133 | €482,307 | €469,579 | -€12,727 | -2.6% |
| Amounts payable | 17/49 | €69,866 | €309,963 | +€240,097 | +343.7% |
| Amounts payable after more than one year | 17 | - | €176,667 | +€176,667 | |
| Financial debts | 170/4 | - | €176,667 | +€176,667 | |
| Amounts payable within one year | 42/48 | €69,866 | €133,019 | +€63,153 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €6,930 | €17,587 | +€10,657 | +153.8% |
| Trade debts | 44 | €11,242 | €32,384 | +€21,142 | +188.1% |
| Suppliers | 440/4 | €11,242 | €32,384 | +€21,142 | +188.1% |
| Taxes, remuneration and social security | 45 | €32,279 | €45,273 | +€12,993 | +40.3% |
| Taxes | 450/3 | €31,940 | €45,042 | +€13,102 | +41.0% |
| Remuneration and social security | 454/9 | €339 | €230 | -€109 | -32.1% |
| Other amounts payable | 47/48 | €19,415 | €37,776 | +€18,360 | +94.6% |
| Accrued charges and deferred income | 492/3 | - | €277 | +€277 | |
| Non-recurring operating income | 76A | - | €1,928 | +€1,928 | |
| Remuneration, social security and pensions | 62 | €3,131 | €4,005 | +€874 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,062 | €34,285 | +€11,223 | +48.7% |
| Other operating charges | 640/8 | €723 | €53,451 | +€52,728 | +7289.6% |
| Gross operating margin | 9900 | €166,737 | €137,777 | -€28,960 | -17.4% |
| Operating profit (loss) | 9901 | €139,820 | €46,035 | -€93,785 | -67.1% |
| Financial income | 75/76B | €17,956 | €3,746 | -€14,211 | -79.1% |
| Recurring financial income | 75 | €5,968 | €3,746 | -€2,222 | -37.2% |
| Non-recurring financial income | 76B | €11,988 | - | -€11,988 | |
| Financial charges | 65/66B | €1,681 | €4,356 | +€2,676 | +159.2% |
| Recurring financial charges | 65 | €1,681 | €4,356 | +€2,676 | +159.2% |
| Profit (loss) for the period before taxes | 9903 | €156,096 | €45,425 | -€110,671 | -70.9% |
| Income taxes | 67/77 | €46,699 | €13,152 | -€33,547 | -71.8% |
| Profit (loss) for the period | 9904 | €109,397 | €32,273 | -€77,124 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,397 | €32,273 | -€77,124 | -70.5% |
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 6 October 2026 via checked.be.