ATS BUSINESS: 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.
ATS BUSINESS
Largest movements
- Tangible fixed assets +€30,903
new in 2025: €30,903
of which Furniture and vehicles: +€28,443
- Receivables within one year -€19,132
down €19,132 (-32.7%), from €58,478 to €39,346
of which Trade receivables: -€18,632
- Deferred charges and accrued income -€1,668
no longer reported in 2025 (was €1,668)
- Cash -€1,668
down €1,668 (-59.4%), from €2,809 to €1,141
mainly Investment in fixed assets (net) (-€34,075) and Trade debts (-€8,432)
- Trade debts -€8,432
down €8,432 (-19.8%), from €42,642 to €34,210
- Profit (loss) carried forward +€6,554
up €6,554 (+19.4%), from -€33,738 to -€27,184
- Advances received +€6,522
up €6,522 (+113%), from €5,793 to €12,315
- Tax, wage and social debts +€2,490
up €2,490 (+25.3%), from €9,835 to €12,325
of which Taxes: +€2,045
- Other debts +€1,301
up €1,301 (+3.5%), from €37,423 to €38,725
- Gross operating margin +€40,645
up €40,645 (+403%), from €10,088 to €50,733
- Staff costs -€4,488
down €4,488 (-10.9%), from €41,331 to €36,844
- Depreciation +€3,173
new in 2025: €3,173
- Other operating charges +€1,771
up €1,771 (+126%), from €1,402 to €3,173
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 | €62,955 | €71,390 | +€8,435 | +13.4% |
| Fixed assets | 21/28 | - | €30,903 | +€30,903 | |
| Tangible fixed assets | 22/27 | - | €30,903 | +€30,903 | |
| Furniture and vehicles | 24 | - | €28,443 | +€28,443 | |
| Other tangible fixed assets | 26 | - | €2,460 | +€2,460 | |
| Current assets | 29/58 | €62,955 | €40,488 | -€22,468 | -35.7% |
| Amounts receivable within one year | 40/41 | €58,478 | €39,346 | -€19,132 | -32.7% |
| Trade receivables | 40 | €57,978 | €39,346 | -€18,632 | -32.1% |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €2,809 | €1,141 | -€1,668 | -59.4% |
| Deferred charges and accrued income | 490/1 | €1,668 | - | -€1,668 | |
| Total equity and liabilities | 10/49 | €62,955 | €71,390 | +€8,435 | +13.4% |
| Equity | 10/15 | -€32,738 | -€26,184 | +€6,554 | +20.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,738 | -€27,184 | +€6,554 | +19.4% |
| Amounts payable | 17/49 | €95,693 | €97,575 | +€1,881 | +2.0% |
| Amounts payable within one year | 42/48 | €95,693 | €97,575 | +€1,881 | +2.0% |
| Trade debts | 44 | €42,642 | €34,210 | -€8,432 | -19.8% |
| Suppliers | 440/4 | €42,642 | €34,210 | -€8,432 | -19.8% |
| Advances received on contracts in progress | 46 | €5,793 | €12,315 | +€6,522 | +113% |
| Taxes, remuneration and social security | 45 | €9,835 | €12,325 | +€2,490 | +25.3% |
| Taxes | 450/3 | €7,574 | €9,619 | +€2,045 | +27.0% |
| Remuneration and social security | 454/9 | €2,261 | €2,706 | +€445 | +19.7% |
| Other amounts payable | 47/48 | €37,423 | €38,725 | +€1,301 | +3.5% |
| Remuneration, social security and pensions | 62 | €41,331 | €36,844 | -€4,488 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,173 | +€3,173 | |
| Other operating charges | 640/8 | €1,402 | €3,173 | +€1,771 | +126% |
| Gross operating margin | 9900 | €10,088 | €50,733 | +€40,645 | +403% |
| Operating profit (loss) | 9901 | -€32,645 | €7,544 | +€40,189 | |
| Financial income | 75/76B | €0 | €4 | +€3 | +17,400% |
| Recurring financial income | 75 | €0 | €4 | +€3 | +17,400% |
| Financial charges | 65/66B | €1,382 | €994 | -€388 | -28.1% |
| Recurring financial charges | 65 | €1,382 | €994 | -€388 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,027 | €6,554 | +€40,581 | |
| Profit (loss) for the period | 9904 | -€34,027 | €6,554 | +€40,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,027 | €6,554 | +€40,581 |
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 28 October 2026 via checked.be.