ATS IMMO: what changed
Two fiscal 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 IMMO
Largest movements
- Receivables within one year +€10,625
up €10,625 (+26.0%), from €40,787 to €51,412
of which Trade receivables: +€15,653
- Cash +€3,433
up €3,433 (+160.9%), from €2,134 to €5,567
mainly Trade debts (+€13,146) and Net result for the year (+€5,767)
- Stocks and contracts -€1,675
down €1,675 (-8.7%), from €19,298 to €17,623
- Deferred charges and accrued income -€1,126
down €1,126 (-38.7%), from €2,906 to €1,780
- Trade debts +€13,146
up €13,146 (+40.4%), from €32,526 to €45,672
- Tax, wage and social debts -€9,992
down €9,992 (-51.4%), from €19,453 to €9,461
of which Taxes: -€9,471
- Profit (loss) carried forward +€5,767
up €5,767 (+6.7%), from -€85,879 to -€80,112
- Short-term financial debts +€1,810
up €1,810 (+2.2%), from €82,535 to €84,345
- Gross operating margin +€68,083
up €68,083, from -€894 to €67,189
- Write-downs -€26,532
no longer reported in 2024 (was €26,532)
- Financial charges -€10,123
down €10,123 (-42.6%), from €23,756 to €13,633
- Staff costs +€7,635
up €7,635 (+22.3%), from €34,283 to €41,918
- Taxes +€3,410
new in 2024: €3,410
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,325 | €76,582 | +€11,257 | +17.2% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €65,125 | €76,382 | +€11,257 | +17.3% |
| Stocks and contracts in progress | 3 | €19,298 | €17,623 | -€1,675 | -8.7% |
| Stocks | 30/36 | €19,298 | €17,623 | -€1,675 | -8.7% |
| Amounts receivable within one year | 40/41 | €40,787 | €51,412 | +€10,625 | +26.0% |
| Trade receivables | 40 | €23,407 | €39,060 | +€15,653 | +66.9% |
| Other amounts receivable | 41 | €17,380 | €12,352 | -€5,028 | -28.9% |
| Cash at bank and in hand | 54/58 | €2,134 | €5,567 | +€3,433 | +160.9% |
| Deferred charges and accrued income | 490/1 | €2,906 | €1,780 | -€1,126 | -38.7% |
| Total equity and liabilities | 10/49 | €65,325 | €76,582 | +€11,257 | +17.2% |
| Equity | 10/15 | -€79,006 | -€73,239 | +€5,767 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €673 | €673 | = | 0.0% |
| Distributable reserves | 133 | €673 | €673 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,879 | -€80,112 | +€5,767 | +6.7% |
| Amounts payable | 17/49 | €144,331 | €149,821 | +€5,490 | +3.8% |
| Amounts payable within one year | 42/48 | €142,514 | €147,478 | +€4,964 | +3.5% |
| Financial debts | 43 | €82,535 | €84,345 | +€1,810 | +2.2% |
| Credit institutions | 430/8 | €82,535 | €84,345 | +€1,810 | +2.2% |
| Trade debts | 44 | €32,526 | €45,672 | +€13,146 | +40.4% |
| Suppliers | 440/4 | €32,526 | €45,672 | +€13,146 | +40.4% |
| Advances received on contracts in progress | 46 | €8,000 | €8,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,453 | €9,461 | -€9,992 | -51.4% |
| Taxes | 450/3 | €13,190 | €3,719 | -€9,471 | -71.8% |
| Remuneration and social security | 454/9 | €6,263 | €5,742 | -€521 | -8.3% |
| Accrued charges and deferred income | 492/3 | €1,817 | €2,343 | +€526 | +28.9% |
| Non-recurring operating income | 76A | €3,250 | €252 | -€2,998 | -92.2% |
| Remuneration, social security and pensions | 62 | €34,283 | €41,918 | +€7,635 | +22.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,532 | - | -€26,532 | |
| Other operating charges | 640/8 | €1,822 | €2,470 | +€648 | +35.6% |
| Gross operating margin | 9900 | -€894 | €67,189 | +€68,083 | |
| Operating profit (loss) | 9901 | -€63,531 | €22,801 | +€86,332 | |
| Financial income | 75/76B | €518 | €9 | -€509 | -98.3% |
| Recurring financial income | 75 | €518 | €9 | -€509 | -98.3% |
| Financial charges | 65/66B | €23,756 | €13,633 | -€10,123 | -42.6% |
| Recurring financial charges | 65 | €23,756 | €13,633 | -€10,123 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€86,769 | €9,177 | +€95,946 | |
| Income taxes | 67/77 | - | €3,410 | +€3,410 | |
| Profit (loss) for the period | 9904 | -€86,769 | €5,767 | +€92,536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€86,769 | €5,767 | +€92,536 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.