ATR CONSTRUCTION: 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.
ATR CONSTRUCTION
Largest movements
- Receivables within one year +€142,997
up €142,997 (+4,917%), from €2,908 to €145,905
of which Trade receivables: +€141,038
- Cash -€7,483
down €7,483 (-7.9%), from €94,373 to €86,890
mainly Receivables within one year (-€142,997) and Investment in fixed assets (net) (-€5,200)
- Tangible fixed assets -€3,560
down €3,560 (-24.9%), from €14,313 to €10,753
of which Plant, machinery and equipment: -€7,167
- Trade debts +€70,357
up €70,357 (+390%), from €18,056 to €88,413
- Profit (loss) carried forward +€53,815
up €53,815 (+201%), from €26,817 to €80,631
- Other debts +€7,781
up €7,781 (+20.9%), from €37,262 to €45,043
- Gross operating margin +€42,428
up €42,428 (+144%), from €29,529 to €71,956
- Turnover +€40,795
up €40,795 (+9.1%), from €450,734 to €491,529
- Other operating charges +€5,024
up €5,024 (+184%), from €2,737 to €7,761
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,595 | €247,548 | +€131,953 | +114% |
| Fixed assets | 21/28 | €18,313 | €14,753 | -€3,560 | -19.4% |
| Tangible fixed assets | 22/27 | €14,313 | €10,753 | -€3,560 | -24.9% |
| Plant, machinery and equipment | 23 | €14,313 | €7,147 | -€7,167 | -50.1% |
| Furniture and vehicles | 24 | - | €3,606 | +€3,606 | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €97,282 | €232,795 | +€135,513 | +139% |
| Amounts receivable within one year | 40/41 | €2,908 | €145,905 | +€142,997 | +4,917% |
| Trade receivables | 40 | €1,513 | €142,551 | +€141,038 | +9,320% |
| Other amounts receivable | 41 | €1,395 | €3,354 | +€1,959 | +140% |
| Cash at bank and in hand | 54/58 | €94,373 | €86,890 | -€7,483 | -7.9% |
| Total equity and liabilities | 10/49 | €115,595 | €247,548 | +€131,953 | +114% |
| Equity | 10/15 | €47,277 | €101,091 | +€53,815 | +114% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,817 | €80,631 | +€53,815 | +201% |
| Amounts payable | 17/49 | €68,318 | €146,457 | +€78,138 | +114% |
| Amounts payable within one year | 42/48 | €68,318 | €146,457 | +€78,138 | +114% |
| Trade debts | 44 | €18,056 | €88,413 | +€70,357 | +390% |
| Suppliers | 440/4 | €18,056 | €88,413 | +€70,357 | +390% |
| Taxes, remuneration and social security | 45 | €13,000 | €13,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €13,000 | €13,000 | = | 0.0% |
| Other amounts payable | 47/48 | €37,262 | €45,043 | +€7,781 | +20.9% |
| Turnover | 70 | €450,734 | €491,529 | +€40,795 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €421,205 | €419,573 | -€1,633 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,367 | €8,760 | +€394 | +4.7% |
| Other operating charges | 640/8 | €2,737 | €7,761 | +€5,024 | +184% |
| Gross operating margin | 9900 | €29,529 | €71,956 | +€42,428 | +144% |
| Operating profit (loss) | 9901 | €18,425 | €55,435 | +€37,010 | +201% |
| Financial income | 75/76B | €26 | €314 | +€287 | +1,086% |
| Recurring financial income | 75 | €26 | €314 | +€287 | +1,086% |
| Non-recurring financial income | 76B | €26 | €314 | +€287 | +1,086% |
| Financial charges | 65/66B | €1,496 | €1,102 | -€394 | -26.3% |
| Recurring financial charges | 65 | €238 | €247 | +€9 | +3.8% |
| Non-recurring financial charges | 66B | €1,258 | €855 | -€403 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €16,956 | €54,647 | +€37,691 | +222% |
| Income taxes | 67/77 | €1,701 | €832 | -€869 | -51.1% |
| Profit (loss) for the period | 9904 | €15,254 | €53,815 | +€38,560 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €15,254 | €53,815 | +€38,560 | +253% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.