ATP 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.
ATP ENGINEERING
Largest movements
- Cash -€8,809
down €8,809 (-21.0%), from €41,984 to €33,176
mainly Contributions, distributions and other (-€19,434) and Tax, wage and social debts (-€8,839)
- Tangible fixed assets -€3,783
down €3,783 (-64.9%), from €5,830 to €2,047
of which Furniture and vehicles: -€3,087
- Receivables within one year -€1,442
down €1,442 (-3.2%), from €44,913 to €43,470
of which Other amounts receivable: -€3,898
- Tax, wage and social debts -€8,839
down €8,839 (-52.2%), from €16,927 to €8,088
- Current portion of long-term debt -€2,385
no longer reported in 2025 (was €2,385)
- Other debts -€1,295
down €1,295 (-68.9%), from €1,878 to €583
- Gross operating margin +€17,846
up €17,846 (+98.5%), from €18,117 to €35,963
- Taxes +€6,258
up €6,258 (+161%), from €3,886 to €10,143
- Depreciation -€5,655
down €5,655 (-52.6%), from €10,756 to €5,101
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.
Derived cash bridge
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 | €95,690 | €82,561 | -€13,129 | -13.7% |
| Fixed assets | 21/28 | €5,830 | €2,047 | -€3,783 | -64.9% |
| Tangible fixed assets | 22/27 | €5,830 | €2,047 | -€3,783 | -64.9% |
| Land and buildings | 22 | €1,048 | €786 | -€262 | -25.0% |
| Furniture and vehicles | 24 | €4,348 | €1,261 | -€3,087 | -71.0% |
| Other tangible fixed assets | 26 | €434 | - | -€434 | |
| Current assets | 29/58 | €89,860 | €80,514 | -€9,346 | -10.4% |
| Amounts receivable within one year | 40/41 | €44,913 | €43,470 | -€1,442 | -3.2% |
| Trade receivables | 40 | €33,395 | €35,851 | +€2,456 | +7.4% |
| Other amounts receivable | 41 | €11,518 | €7,619 | -€3,898 | -33.8% |
| Cash at bank and in hand | 54/58 | €41,984 | €33,176 | -€8,809 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,963 | €3,868 | +€905 | +30.5% |
| Total equity and liabilities | 10/49 | €95,690 | €82,561 | -€13,129 | -13.7% |
| Equity | 10/15 | €70,304 | €69,782 | -€522 | -0.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €50,236 | €49,715 | -€522 | -1.0% |
| Distributable reserves | 133 | €50,236 | €49,715 | -€522 | -1.0% |
| Profit (loss) carried forward | 14 | €1,517 | €1,517 | = | 0.0% |
| Amounts payable | 17/49 | €25,386 | €12,779 | -€12,608 | -49.7% |
| Amounts payable within one year | 42/48 | €25,386 | €12,779 | -€12,608 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €2,385 | - | -€2,385 | |
| Financial debts | 43 | - | €125 | +€125 | |
| Credit institutions | 430/8 | - | €125 | +€125 | |
| Trade debts | 44 | €4,197 | €3,983 | -€214 | -5.1% |
| Suppliers | 440/4 | €4,197 | €3,983 | -€214 | -5.1% |
| Taxes, remuneration and social security | 45 | €16,927 | €8,088 | -€8,839 | -52.2% |
| Taxes | 450/3 | €16,927 | €8,088 | -€8,839 | -52.2% |
| Other amounts payable | 47/48 | €1,878 | €583 | -€1,295 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,756 | €5,101 | -€5,655 | -52.6% |
| Other operating charges | 640/8 | €994 | €948 | -€46 | -4.6% |
| Gross operating margin | 9900 | €18,117 | €35,963 | +€17,846 | +98.5% |
| Operating profit (loss) | 9901 | €6,367 | €29,914 | +€23,547 | +370% |
| Financial income | 75/76B | €85 | €161 | +€76 | +89.6% |
| Recurring financial income | 75 | €85 | €161 | +€76 | +89.6% |
| Financial charges | 65/66B | €946 | €1,020 | +€74 | +7.8% |
| Recurring financial charges | 65 | €946 | €1,020 | +€74 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €5,506 | €29,056 | +€23,549 | +428% |
| Income taxes | 67/77 | €3,886 | €10,143 | +€6,258 | +161% |
| Profit (loss) for the period | 9904 | €1,621 | €18,912 | +€17,292 | +1,067% |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | €18,912 | +€17,292 | +1,067% |
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 14 October 2026 via checked.be.