ATOS ENGINEERING: 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.
ATOS ENGINEERING
Largest movements
- Stocks and contracts +€365,544
up €365,544 (+71.5%), from €511,490 to €877,034
- Receivables within one year -€221,062
down €221,062 (-15.9%), from €1.4m to €1.2m
of which Trade receivables: -€156,194
- Cash +€183,249
up €183,249 (+67.4%), from €271,979 to €455,228
mainly Advances received (+€225,692) and Receivables within one year (+€221,062)
- Advances received +€225,692
up €225,692 (+47.6%), from €474,159 to €699,851
- Reserves -€203,796
down €203,796 (-19.7%), from €1.0m to €829,797
- Trade debts +€151,802
up €151,802 (+66.9%), from €226,956 to €378,758
- Other debts +€150,000
up €150,000 (+74.7%), from €200,807 to €350,807
- Gross operating margin -€407,564
down €407,564 (-22.9%), from €1.8m to €1.4m
- Staff costs -€149,846
down €149,846 (-9.1%), from €1.7m to €1.5m
- Provisions -€48,171
down €48,171, from €41,070 to -€7,101
- Taxes -€19,452
down €19,452 (-93.5%), from €20,814 to €1,362
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 | €2,466,786 | €2,769,697 | +€302,911 | +12.3% |
| Fixed assets | 21/28 | €104,033 | €85,009 | -€19,024 | -18.3% |
| Intangible fixed assets | 21 | €5,309 | €3,627 | -€1,682 | -31.7% |
| Tangible fixed assets | 22/27 | €98,724 | €81,382 | -€17,342 | -17.6% |
| Land and buildings | 22 | €41,890 | €30,212 | -€11,678 | -27.9% |
| Plant, machinery and equipment | 23 | €55,962 | €50,586 | -€5,376 | -9.6% |
| Furniture and vehicles | 24 | €872 | €584 | -€288 | -33.1% |
| Current assets | 29/58 | €2,362,752 | €2,684,688 | +€321,936 | +13.6% |
| Stocks and contracts in progress | 3 | €511,490 | €877,034 | +€365,544 | +71.5% |
| Stocks | 30/36 | €511,490 | €877,034 | +€365,544 | +71.5% |
| Amounts receivable within one year | 40/41 | €1,390,628 | €1,169,566 | -€221,062 | -15.9% |
| Trade receivables | 40 | €699,311 | €543,117 | -€156,194 | -22.3% |
| Other amounts receivable | 41 | €691,317 | €626,449 | -€64,868 | -9.4% |
| Current investments | 50/53 | €117,120 | €110,019 | -€7,101 | -6.1% |
| Cash at bank and in hand | 54/58 | €271,979 | €455,228 | +€183,249 | +67.4% |
| Deferred charges and accrued income | 490/1 | €71,535 | €72,841 | +€1,306 | +1.8% |
| Total equity and liabilities | 10/49 | €2,466,786 | €2,769,697 | +€302,911 | +12.3% |
| Equity | 10/15 | €1,054,053 | €850,257 | -€203,796 | -19.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,033,593 | €829,797 | -€203,796 | -19.7% |
| Distributable reserves | 133 | €1,033,593 | €829,797 | -€203,796 | -19.7% |
| Provisions and deferred taxes | 16 | €117,120 | €110,019 | -€7,101 | -6.1% |
| Provisions for liabilities and charges | 160/5 | €117,120 | €110,019 | -€7,101 | -6.1% |
| Environmental obligations | 163 | €117,120 | €110,019 | -€7,101 | -6.1% |
| Amounts payable | 17/49 | €1,295,612 | €1,809,420 | +€513,808 | +39.7% |
| Amounts payable within one year | 42/48 | €1,280,482 | €1,791,633 | +€511,150 | +39.9% |
| Financial debts | 43 | €198,325 | €206,600 | +€8,275 | +4.2% |
| Credit institutions | 430/8 | €198,325 | €206,600 | +€8,275 | +4.2% |
| Trade debts | 44 | €226,956 | €378,758 | +€151,802 | +66.9% |
| Suppliers | 440/4 | €226,956 | €378,758 | +€151,802 | +66.9% |
| Advances received on contracts in progress | 46 | €474,159 | €699,851 | +€225,692 | +47.6% |
| Taxes, remuneration and social security | 45 | €180,234 | €155,617 | -€24,618 | -13.7% |
| Taxes | 450/3 | €20,814 | - | -€20,814 | |
| Remuneration and social security | 454/9 | €159,420 | €155,617 | -€3,804 | -2.4% |
| Other amounts payable | 47/48 | €200,807 | €350,807 | +€150,000 | +74.7% |
| Accrued charges and deferred income | 492/3 | €15,130 | €17,787 | +€2,657 | +17.6% |
| Remuneration, social security and pensions | 62 | €1,652,823 | €1,502,978 | -€149,846 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,835 | €29,306 | +€3,470 | +13.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,070 | -€7,101 | -€48,171 | |
| Other operating charges | 640/8 | €24,697 | €25,680 | +€983 | +4.0% |
| Gross operating margin | 9900 | €1,776,625 | €1,369,061 | -€407,564 | -22.9% |
| Operating profit (loss) | 9901 | €32,199 | -€181,802 | -€214,000 | |
| Financial income | 75/76B | €10,333 | €612 | -€9,721 | -94.1% |
| Recurring financial income | 75 | €10,333 | €612 | -€9,721 | -94.1% |
| Financial charges | 65/66B | €9,222 | €21,244 | +€12,022 | +130.4% |
| Recurring financial charges | 65 | €9,222 | €21,244 | +€12,022 | +130.4% |
| Profit (loss) for the period before taxes | 9903 | €33,310 | -€202,434 | -€235,743 | |
| Income taxes | 67/77 | €20,814 | €1,362 | -€19,452 | -93.5% |
| Profit (loss) for the period | 9904 | €12,496 | -€203,796 | -€216,292 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,496 | -€203,796 | -€216,292 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.