ATS Tech: 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 Tech
Largest movements
- Receivables within one year +€21,697
up €21,697 (+162%), from €13,402 to €35,099
of which Trade receivables: +€28,034
- Cash +€7,581
up €7,581 (+29.4%), from €25,757 to €33,338
mainly Net result for the year (+€21,100) and Tax, wage and social debts (+€4,698)
- Tangible fixed assets +€1,750
up €1,750 (+32.1%), from €5,453 to €7,203
of which Furniture and vehicles: +€3,003
- Reserves +€21,100
up €21,100 (+89.5%), from €23,569 to €44,668
- Tax, wage and social debts +€4,698
up €4,698 (+66.0%), from €7,115 to €11,814
of which Taxes: +€5,415
- Trade debts +€4,290
up €4,290 (+371%), from €1,156 to €5,446
- Staff costs +€11,559
up €11,559 (+86.6%), from €13,346 to €24,905
- Gross operating margin +€9,661
up €9,661 (+20.9%), from €46,295 to €55,957
- Depreciation +€936
up €936 (+44.5%), from €2,104 to €3,040
- Taxes -€809
down €809 (-13.0%), from €6,224 to €5,415
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 | €46,840 | €76,928 | +€30,088 | +64.2% |
| Formation expenses | 20 | €304 | - | -€304 | |
| Fixed assets | 21/28 | €5,453 | €7,203 | +€1,750 | +32.1% |
| Tangible fixed assets | 22/27 | €5,453 | €7,203 | +€1,750 | +32.1% |
| Plant, machinery and equipment | 23 | €5,073 | €3,820 | -€1,252 | -24.7% |
| Furniture and vehicles | 24 | €380 | €3,382 | +€3,003 | +791% |
| Current assets | 29/58 | €41,084 | €69,725 | +€28,641 | +69.7% |
| Amounts receivable within one year | 40/41 | €13,402 | €35,099 | +€21,697 | +162% |
| Trade receivables | 40 | - | €28,034 | +€28,034 | |
| Other amounts receivable | 41 | €13,402 | €7,064 | -€6,337 | -47.3% |
| Cash at bank and in hand | 54/58 | €25,757 | €33,338 | +€7,581 | +29.4% |
| Deferred charges and accrued income | 490/1 | €1,925 | €1,288 | -€636 | -33.1% |
| Total equity and liabilities | 10/49 | €46,840 | €76,928 | +€30,088 | +64.2% |
| Equity | 10/15 | €38,569 | €59,668 | +€21,100 | +54.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,569 | €44,668 | +€21,100 | +89.5% |
| Distributable reserves | 133 | €23,569 | €44,668 | +€21,100 | +89.5% |
| Amounts payable | 17/49 | €8,271 | €17,259 | +€8,988 | +109% |
| Amounts payable within one year | 42/48 | €8,271 | €17,259 | +€8,988 | +109% |
| Trade debts | 44 | €1,156 | €5,446 | +€4,290 | +371% |
| Suppliers | 440/4 | €1,156 | €5,446 | +€4,290 | +371% |
| Taxes, remuneration and social security | 45 | €7,115 | €11,814 | +€4,698 | +66.0% |
| Taxes | 450/3 | €6,224 | €11,640 | +€5,415 | +87.0% |
| Remuneration and social security | 454/9 | €891 | €174 | -€717 | -80.4% |
| Remuneration, social security and pensions | 62 | €13,346 | €24,905 | +€11,559 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,104 | €3,040 | +€936 | +44.5% |
| Other operating charges | 640/8 | €1,048 | €1,432 | +€384 | +36.6% |
| Gross operating margin | 9900 | €46,295 | €55,957 | +€9,661 | +20.9% |
| Operating profit (loss) | 9901 | €29,796 | €26,580 | -€3,217 | -10.8% |
| Financial income | 75/76B | €4 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €7 | €65 | +€57 | +793% |
| Recurring financial charges | 65 | €7 | €65 | +€57 | +793% |
| Profit (loss) for the period before taxes | 9903 | €29,793 | €26,515 | -€3,278 | -11.0% |
| Income taxes | 67/77 | €6,224 | €5,415 | -€809 | -13.0% |
| Profit (loss) for the period | 9904 | €23,569 | €21,100 | -€2,469 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,569 | €21,100 | -€2,469 | -10.5% |
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 13 October 2026 via checked.be.