ATRA 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.
ATRA CONSTRUCTION
Largest movements
- Tangible fixed assets +€25,842
up €25,842 (+2,884%), from €896 to €26,738
- Receivables within one year +€19,595
up €19,595 (+415%), from €4,726 to €24,321
of which Trade receivables: +€13,947
- Cash -€10,534
down €10,534 (-41.3%), from €25,518 to €14,984
mainly Investment in fixed assets (net) (-€27,183) and Receivables within one year (-€19,595)
- Debts after one year +€15,352
new in 2025: €15,352
- Profit (loss) carried forward +€13,222
up €13,222 (+107%), from €12,308 to €25,530
- Short-term financial debts +€3,736
new in 2025: €3,736
- Trade debts +€2,107
new in 2025: €2,107
- Gross operating margin +€2,959
up €2,959 (+19.1%), from €15,514 to €18,473
- Depreciation +€1,163
up €1,163 (+653%), from €178 to €1,341
- Financial charges +€353
new in 2025: €353
- Other operating charges +€302
new in 2025: €302
- Taxes +€236
up €236 (+7.7%), from €3,077 to €3,313
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 | €31,140 | €66,043 | +€34,903 | +112% |
| Fixed assets | 21/28 | €896 | €26,738 | +€25,842 | +2,884% |
| Tangible fixed assets | 22/27 | €896 | €26,738 | +€25,842 | +2,884% |
| Furniture and vehicles | 24 | €896 | €26,738 | +€25,842 | +2,884% |
| Current assets | 29/58 | €30,244 | €39,305 | +€9,061 | +30.0% |
| Amounts receivable within one year | 40/41 | €4,726 | €24,321 | +€19,595 | +415% |
| Trade receivables | 40 | €3,435 | €17,382 | +€13,947 | +406% |
| Other amounts receivable | 41 | €1,291 | €6,939 | +€5,648 | +437% |
| Cash at bank and in hand | 54/58 | €25,518 | €14,984 | -€10,534 | -41.3% |
| Total equity and liabilities | 10/49 | €31,140 | €66,043 | +€34,903 | +112% |
| Equity | 10/15 | €22,308 | €35,530 | +€13,222 | +59.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,308 | €25,530 | +€13,222 | +107% |
| Amounts payable | 17/49 | €8,832 | €30,513 | +€21,681 | +245% |
| Amounts payable after more than one year | 17 | - | €15,352 | +€15,352 | |
| Financial debts | 170/4 | - | €15,352 | +€15,352 | |
| Amounts payable within one year | 42/48 | €8,832 | €15,161 | +€6,329 | +71.7% |
| Financial debts | 43 | - | €3,736 | +€3,736 | |
| Credit institutions | 430/8 | - | €3,736 | +€3,736 | |
| Trade debts | 44 | - | €2,107 | +€2,107 | |
| Suppliers | 440/4 | - | €2,107 | +€2,107 | |
| Taxes, remuneration and social security | 45 | €3,091 | €3,344 | +€253 | +8.2% |
| Taxes | 450/3 | €3,091 | €3,344 | +€253 | +8.2% |
| Other amounts payable | 47/48 | €5,741 | €5,974 | +€233 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €1,341 | +€1,163 | +653% |
| Other operating charges | 640/8 | - | €302 | +€302 | |
| Gross operating margin | 9900 | €15,514 | €18,473 | +€2,959 | +19.1% |
| Operating profit (loss) | 9901 | €15,336 | €16,830 | +€1,494 | +9.7% |
| Financial income | 75/76B | €49 | €58 | +€9 | +18.4% |
| Recurring financial income | 75 | €49 | €58 | +€9 | +18.4% |
| Financial charges | 65/66B | - | €353 | +€353 | |
| Recurring financial charges | 65 | - | €353 | +€353 | |
| Profit (loss) for the period before taxes | 9903 | €15,385 | €16,535 | +€1,150 | +7.5% |
| Income taxes | 67/77 | €3,077 | €3,313 | +€236 | +7.7% |
| Profit (loss) for the period | 9904 | €12,308 | €13,222 | +€914 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,308 | €13,222 | +€914 | +7.4% |
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 16 October 2026 via checked.be.