ATS FACTORY: 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 FACTORY
Largest movements
- Cash +€7,877
up €7,877 (+21.0%), from €37,570 to €45,447
mainly Other debts (+€8,120) and Net result for the year (+€6,189)
- Tangible fixed assets -€3,850
down €3,850 (-24.3%), from €15,874 to €12,024
of which Furniture and vehicles: -€3,491
- Receivables within one year -€2,751
down €2,751 (-98.0%), from €2,807 to €56
of which Other amounts receivable: -€2,807
- Trade debts -€10,704
down €10,704 (-95.9%), from €11,158 to €454
of which Suppliers: -€10,763
- Other debts +€8,120
up €8,120 (+166%), from €4,881 to €13,001
- Profit (loss) carried forward +€6,189
up €6,189 (+42.9%), from €14,425 to €20,614
- Tax, wage and social debts -€2,329
down €2,329 (-11.2%), from €20,787 to €18,458
of which Taxes: -€1,378
- Purchases and services -€104,159
no longer reported in 2025 (was €104,159)
- Staff costs -€23,546
down €23,546 (-98.6%), from €23,870 to €324
- Gross operating margin -€12,983
down €12,983 (-28.2%), from €45,985 to €33,002
- Taxes +€11,429
up €11,429 (+317%), from €3,606 to €15,035
- Other operating charges +€4,545
new in 2025: €4,545
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 | €56,251 | €57,527 | +€1,276 | +2.3% |
| Fixed assets | 21/28 | €15,874 | €12,024 | -€3,850 | -24.3% |
| Tangible fixed assets | 22/27 | €15,874 | €12,024 | -€3,850 | -24.3% |
| Plant, machinery and equipment | 23 | €839 | €479 | -€360 | -42.9% |
| Furniture and vehicles | 24 | €15,036 | €11,545 | -€3,491 | -23.2% |
| Current assets | 29/58 | €40,377 | €45,503 | +€5,126 | +12.7% |
| Amounts receivable within one year | 40/41 | €2,807 | €56 | -€2,751 | -98.0% |
| Trade receivables | 40 | - | €56 | +€56 | |
| Other amounts receivable | 41 | €2,807 | - | -€2,807 | |
| Cash at bank and in hand | 54/58 | €37,570 | €45,447 | +€7,877 | +21.0% |
| Total equity and liabilities | 10/49 | €56,251 | €57,527 | +€1,276 | +2.3% |
| Equity | 10/15 | €19,425 | €25,614 | +€6,189 | +31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,425 | €20,614 | +€6,189 | +42.9% |
| Amounts payable | 17/49 | €36,826 | €31,913 | -€4,913 | -13.3% |
| Amounts payable within one year | 42/48 | €36,826 | €31,913 | -€4,913 | -13.3% |
| Trade debts | 44 | €11,158 | €454 | -€10,704 | -95.9% |
| Suppliers | 440/4 | €11,158 | €395 | -€10,763 | -96.5% |
| Bills of exchange payable | 441 | - | €59 | +€59 | |
| Taxes, remuneration and social security | 45 | €20,787 | €18,458 | -€2,329 | -11.2% |
| Taxes | 450/3 | €5,664 | €4,286 | -€1,378 | -24.3% |
| Remuneration and social security | 454/9 | €15,123 | €14,172 | -€951 | -6.3% |
| Other amounts payable | 47/48 | €4,881 | €13,001 | +€8,120 | +166% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €104,159 | - | -€104,159 | |
| Remuneration, social security and pensions | 62 | €23,870 | €324 | -€23,546 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,356 | €4,741 | +€1,385 | +41.3% |
| Other operating charges | 640/8 | - | €4,545 | +€4,545 | |
| Non-recurring operating charges | 66A | €600 | €1,952 | +€1,352 | +225% |
| Gross operating margin | 9900 | €45,985 | €33,002 | -€12,983 | -28.2% |
| Operating profit (loss) | 9901 | €18,160 | €21,440 | +€3,280 | +18.1% |
| Financial charges | 65/66B | €129 | €216 | +€87 | +67.9% |
| Recurring financial charges | 65 | €129 | €216 | +€87 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €18,031 | €21,224 | +€3,193 | +17.7% |
| Income taxes | 67/77 | €3,606 | €15,035 | +€11,429 | +317% |
| Profit (loss) for the period | 9904 | €14,425 | €6,189 | -€8,236 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,425 | €6,189 | -€8,236 | -57.1% |
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 19 October 2026 via checked.be.