ATP PLANS: 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 PLANS
Largest movements
- Cash +€20,372
up €20,372 (+16.5%), from €123,404 to €143,776
mainly Net result for the year (+€25,841) and Investment in fixed assets (net) (+€10,848)
- Tangible fixed assets -€11,695
down €11,695 (-86.6%), from €13,507 to €1,812
of which Furniture and vehicles: -€13,242
- Reserves +€25,000
up €25,000 (+45.7%), from €54,700 to €79,700
of which Distributable reserves: +€25,000
- Other debts -€15,400
no longer reported in 2025 (was €15,400)
- Tax, wage and social debts -€3,628
down €3,628 (-12.7%), from €28,643 to €25,015
- Trade debts +€2,424
up €2,424 (+556%), from €436 to €2,860
- Gross operating margin +€17,283
up €17,283 (+72.4%), from €23,870 to €41,153
- Taxes +€5,492
up €5,492 (+84.4%), from €6,506 to €11,998
- Depreciation -€3,367
down €3,367 (-79.9%), from €4,213 to €846
- Financial charges +€1,003
up €1,003 (+291%), from €345 to €1,348
- Other operating charges +€758
up €758 (+102%), from €742 to €1,500
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 | €153,947 | €163,183 | +€9,236 | +6.0% |
| Fixed assets | 21/28 | €13,507 | €1,812 | -€11,695 | -86.6% |
| Tangible fixed assets | 22/27 | €13,507 | €1,812 | -€11,695 | -86.6% |
| Plant, machinery and equipment | 23 | - | €1,547 | +€1,547 | |
| Furniture and vehicles | 24 | €13,507 | €265 | -€13,242 | -98.0% |
| Current assets | 29/58 | €140,440 | €161,371 | +€20,931 | +14.9% |
| Amounts receivable within one year | 40/41 | €16,195 | €17,595 | +€1,400 | +8.6% |
| Trade receivables | 40 | €10,826 | €13,527 | +€2,701 | +24.9% |
| Other amounts receivable | 41 | €5,369 | €4,068 | -€1,301 | -24.2% |
| Cash at bank and in hand | 54/58 | €123,404 | €143,776 | +€20,372 | +16.5% |
| Deferred charges and accrued income | 490/1 | €841 | - | -€841 | |
| Total equity and liabilities | 10/49 | €153,947 | €163,183 | +€9,236 | +6.0% |
| Equity | 10/15 | €109,468 | €135,308 | +€25,840 | +23.6% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €54,700 | €79,700 | +€25,000 | +45.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €52,700 | €77,700 | +€25,000 | +47.4% |
| Profit (loss) carried forward | 14 | €48,068 | €48,908 | +€840 | +1.7% |
| Amounts payable | 17/49 | €44,479 | €27,875 | -€16,604 | -37.3% |
| Amounts payable within one year | 42/48 | €44,479 | €27,875 | -€16,604 | -37.3% |
| Trade debts | 44 | €436 | €2,860 | +€2,424 | +556% |
| Suppliers | 440/4 | €436 | €2,860 | +€2,424 | +556% |
| Taxes, remuneration and social security | 45 | €28,643 | €25,015 | -€3,628 | -12.7% |
| Taxes | 450/3 | €28,643 | €25,015 | -€3,628 | -12.7% |
| Other amounts payable | 47/48 | €15,400 | - | -€15,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,213 | €846 | -€3,367 | -79.9% |
| Other operating charges | 640/8 | €742 | €1,500 | +€758 | +102% |
| Gross operating margin | 9900 | €23,870 | €41,153 | +€17,283 | +72.4% |
| Operating profit (loss) | 9901 | €18,915 | €38,806 | +€19,891 | +105% |
| Financial income | 75/76B | €361 | €380 | +€19 | +5.3% |
| Recurring financial income | 75 | €361 | €380 | +€19 | +5.3% |
| Financial charges | 65/66B | €345 | €1,348 | +€1,003 | +291% |
| Recurring financial charges | 65 | €345 | €1,348 | +€1,003 | +291% |
| Profit (loss) for the period before taxes | 9903 | €18,931 | €37,839 | +€18,908 | +99.9% |
| Income taxes | 67/77 | €6,506 | €11,998 | +€5,492 | +84.4% |
| Profit (loss) for the period | 9904 | €12,425 | €25,841 | +€13,416 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €12,425 | €25,841 | +€13,416 | +108% |
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 13 October 2026 via checked.be.