ATS-DIAMOND: 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-DIAMOND
Largest movements
- Cash -€46,178
down €46,178 (-91.7%), from €50,337 to €4,159
mainly Receivables within one year (-€41,181) and Tax, wage and social debts (-€12,063)
- Receivables within one year +€41,181
up €41,181 (+256%), from €16,095 to €57,276
of which Trade receivables: +€50,345
- Tax, wage and social debts -€12,063
down €12,063 (-70.8%), from €17,036 to €4,973
of which Taxes: -€9,413
- Profit (loss) carried forward +€6,671
new in 2025: €6,671
- Gross operating margin -€14,580
down €14,580 (-63.3%), from €23,047 to €8,467
- Taxes -€4,956
no longer reported in 2025 (was €4,956)
- Staff costs +€1,404
new in 2025: €1,404
- Other operating charges -€334
down €334 (-86.3%), from €387 to €53
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 | €66,580 | €61,795 | -€4,785 | -7.2% |
| Fixed assets | 21/28 | - | €360 | +€360 | |
| Financial fixed assets | 28 | - | €360 | +€360 | |
| Current assets | 29/58 | €66,580 | €61,435 | -€5,145 | -7.7% |
| Amounts receivable within one year | 40/41 | €16,095 | €57,276 | +€41,181 | +256% |
| Trade receivables | 40 | €6,155 | €56,500 | +€50,345 | +818% |
| Other amounts receivable | 41 | €9,940 | €776 | -€9,164 | -92.2% |
| Cash at bank and in hand | 54/58 | €50,337 | €4,159 | -€46,178 | -91.7% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €66,580 | €61,795 | -€4,785 | -7.2% |
| Equity | 10/15 | €49,008 | €55,822 | +€6,814 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,408 | €30,551 | +€143 | +0.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,548 | €28,691 | +€143 | +0.5% |
| Profit (loss) carried forward | 14 | - | €6,671 | +€6,671 | |
| Amounts payable | 17/49 | €17,572 | €5,973 | -€11,599 | -66.0% |
| Amounts payable within one year | 42/48 | €17,572 | €5,973 | -€11,599 | -66.0% |
| Trade debts | 44 | €536 | €1,000 | +€464 | +86.6% |
| Suppliers | 440/4 | €536 | €1,000 | +€464 | +86.6% |
| Taxes, remuneration and social security | 45 | €17,036 | €4,973 | -€12,063 | -70.8% |
| Taxes | 450/3 | €14,386 | €4,973 | -€9,413 | -65.4% |
| Remuneration and social security | 454/9 | €2,650 | - | -€2,650 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €1,404 | +€1,404 | |
| Other operating charges | 640/8 | €387 | €53 | -€334 | -86.3% |
| Gross operating margin | 9900 | €23,047 | €8,467 | -€14,580 | -63.3% |
| Operating profit (loss) | 9901 | €22,660 | €7,011 | -€15,649 | -69.1% |
| Financial charges | 65/66B | €185 | €339 | +€154 | +83.3% |
| Recurring financial charges | 65 | €185 | €339 | +€154 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €22,475 | €6,671 | -€15,803 | -70.3% |
| Income taxes | 67/77 | €4,956 | - | -€4,956 | |
| Profit (loss) for the period | 9904 | €17,518 | €6,671 | -€10,847 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,518 | €6,671 | -€10,847 | -61.9% |
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 14 October 2026 via checked.be.