ATPL HOME: 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.
ATPL HOME
Largest movements
- Formation expenses -€313
no longer reported in 2025 (was €313)
- Receivables within one year +€284
up €284 (+80.8%), from €352 to €636
- Cash +€109
up €109 (+51.4%), from €213 to €322
mainly Other debts (+€2,564) and Depreciation (+€313)
- Profit (loss) carried forward -€2,703
down €2,703 (-9.9%), from -€27,221 to -€29,925
- Other debts +€2,564
up €2,564 (+15.7%), from €16,344 to €18,908
- Trade debts +€220
up €220 (+5.9%), from €3,694 to €3,914
- Gross operating margin +€390
up €390 (+31.0%), from -€1,259 to -€869
- Taxes -€314
no longer reported in 2025 (was €314)
- Depreciation +€313
new in 2025: €313
- Financial charges +€176
up €176 (+235%), from €75 to €252
- Other operating charges -€57
down €57 (-4.3%), from €1,327 to €1,270
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 | €877 | €957 | +€80 | +9.2% |
| Formation expenses | 20 | €313 | - | -€313 | |
| Current assets | 29/58 | €564 | €957 | +€393 | +69.7% |
| Amounts receivable within one year | 40/41 | €352 | €636 | +€284 | +80.8% |
| Other amounts receivable | 41 | €352 | €636 | +€284 | +80.8% |
| Cash at bank and in hand | 54/58 | €213 | €322 | +€109 | +51.4% |
| Total equity and liabilities | 10/49 | €877 | €957 | +€80 | +9.2% |
| Equity | 10/15 | -€19,161 | -€21,865 | -€2,703 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,221 | -€29,925 | -€2,703 | -9.9% |
| Amounts payable | 17/49 | €20,038 | €22,822 | +€2,784 | +13.9% |
| Amounts payable within one year | 42/48 | €20,038 | €22,822 | +€2,784 | +13.9% |
| Trade debts | 44 | €3,694 | €3,914 | +€220 | +5.9% |
| Suppliers | 440/4 | €3,694 | €3,914 | +€220 | +5.9% |
| Other amounts payable | 47/48 | €16,344 | €18,908 | +€2,564 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €313 | +€313 | |
| Other operating charges | 640/8 | €1,327 | €1,270 | -€57 | -4.3% |
| Gross operating margin | 9900 | -€1,259 | -€869 | +€390 | +31.0% |
| Operating profit (loss) | 9901 | -€2,586 | -€2,452 | +€134 | +5.2% |
| Financial charges | 65/66B | €75 | €252 | +€176 | +235% |
| Recurring financial charges | 65 | €75 | €252 | +€176 | +235% |
| Profit (loss) for the period before taxes | 9903 | -€2,661 | -€2,703 | -€42 | -1.6% |
| Income taxes | 67/77 | €314 | - | -€314 | |
| Profit (loss) for the period | 9904 | -€2,975 | -€2,703 | +€272 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,975 | -€2,703 | +€272 | +9.1% |
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 18 October 2026 via checked.be.