ATS ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€22,554
up €22,554 (+116.5%), from €19,356 to €41,910
mainly Net result for the year (+€19,425) and Tax, wage and social debts (+€12,811)
- Receivables within one year +€20,661
up €20,661 (+86.9%), from €23,768 to €44,429
of which Trade receivables: +€10,720
- Deferred charges and accrued income -€2,642
no longer reported in 2025 (was €2,642)
- Tangible fixed assets +€1,989
up €1,989 (+138.5%), from €1,436 to €3,425
- Profit (loss) carried forward +€19,425
up €19,425 (+720.8%), from €2,695 to €22,120
- Tax, wage and social debts +€12,811
up €12,811 (+158.1%), from €8,101 to €20,912
of which Taxes: +€11,911
- Trade debts +€10,326
up €10,326 (+71.2%), from €14,500 to €24,826
- Turnover -€103,056
no longer reported in 2025 (was €103,056)
- Purchases and services -€72,578
no longer reported in 2025 (was €72,578)
- Other operating charges +€2,402
up €2,402 (+241.6%), from €994 to €3,396
- Gross operating margin +€1,034
up €1,034 (+3.3%), from €31,232 to €32,266
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.
Cash bridge derived
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 | €48,296 | €90,858 | +€42,562 | +88.1% |
| Fixed assets | 21/28 | €2,530 | €4,519 | +€1,989 | +78.6% |
| Tangible fixed assets | 22/27 | €1,436 | €3,425 | +€1,989 | +138.5% |
| Furniture and vehicles | 24 | €1,436 | €3,425 | +€1,989 | +138.5% |
| Financial fixed assets | 28 | €1,094 | €1,094 | = | 0.0% |
| Current assets | 29/58 | €45,766 | €86,339 | +€40,573 | +88.7% |
| Amounts receivable within one year | 40/41 | €23,768 | €44,429 | +€20,661 | +86.9% |
| Trade receivables | 40 | €20,982 | €31,702 | +€10,720 | +51.1% |
| Other amounts receivable | 41 | €2,786 | €12,727 | +€9,941 | +356.8% |
| Cash at bank and in hand | 54/58 | €19,356 | €41,910 | +€22,554 | +116.5% |
| Deferred charges and accrued income | 490/1 | €2,642 | - | -€2,642 | |
| Total equity and liabilities | 10/49 | €48,296 | €90,858 | +€42,562 | +88.1% |
| Equity | 10/15 | €25,695 | €45,120 | +€19,425 | +75.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | - | €6,000 | +€6,000 | |
| Issued capital | 100 | - | €6,000 | +€6,000 | |
| Reserves | 13 | €17,000 | €17,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €17,000 | +€17,000 | |
| Distributable reserves | 133 | €17,000 | - | -€17,000 | |
| Profit (loss) carried forward | 14 | €2,695 | €22,120 | +€19,425 | +720.8% |
| Amounts payable | 17/49 | €22,601 | €45,738 | +€23,137 | +102.4% |
| Amounts payable within one year | 42/48 | €22,601 | €45,738 | +€23,137 | +102.4% |
| Trade debts | 44 | €14,500 | €24,826 | +€10,326 | +71.2% |
| Suppliers | 440/4 | €14,500 | €24,826 | +€10,326 | +71.2% |
| Taxes, remuneration and social security | 45 | €8,101 | €20,912 | +€12,811 | +158.1% |
| Taxes | 450/3 | €8,101 | €20,012 | +€11,911 | +147.0% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Turnover | 70 | €103,056 | - | -€103,056 | |
| Non-recurring operating income | 76A | - | €966 | +€966 | |
| Goods, raw materials, services and sundry goods | 60/61 | €72,578 | - | -€72,578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €1,020 | +€580 | +131.8% |
| Other operating charges | 640/8 | €994 | €3,396 | +€2,402 | +241.6% |
| Non-recurring operating charges | 66A | €1,877 | - | -€1,877 | |
| Gross operating margin | 9900 | €31,232 | €32,266 | +€1,034 | +3.3% |
| Operating profit (loss) | 9901 | €27,921 | €27,850 | -€71 | -0.3% |
| Financial charges | 65/66B | €126 | €788 | +€662 | +525.4% |
| Recurring financial charges | 65 | €126 | €788 | +€662 | +525.4% |
| Profit (loss) for the period before taxes | 9903 | €27,795 | €27,062 | -€733 | -2.6% |
| Income taxes | 67/77 | €8,100 | €7,637 | -€463 | -5.7% |
| Profit (loss) for the period | 9904 | €19,695 | €19,425 | -€270 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,695 | €19,425 | -€270 | -1.4% |
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 10 October 2026 via checked.be.