ATSS BC: 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.
ATSS BC
Largest movements
- Receivables within one year -€92,735
down €92,735 (-27.0%), from €343,799 to €251,064
of which Other amounts receivable: -€125,527
- Tangible fixed assets -€66,912
down €66,912 (-13.0%), from €516,534 to €449,622
of which Furniture and vehicles: -€44,873
- Intangible fixed assets -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Deferred charges and accrued income -€18,175
down €18,175 (-67.5%), from €26,926 to €8,751
- Reserves -€73,090
down €73,090 (-16.7%), from €438,899 to €365,810
of which Distributable reserves: -€73,090
- Tax, wage and social debts -€62,768
down €62,768 (-43.8%), from €143,233 to €80,465
of which Taxes: -€53,166
- Trade debts -€33,400
down €33,400 (-62.8%), from €53,179 to €19,778
- Current portion of long-term debt -€17,857
down €17,857 (-26.0%), from €68,769 to €50,912
- Debts after one year -€17,716
down €17,716 (-7.5%), from €237,068 to €219,351
- Staff costs +€54,994
up €54,994 (+35.1%), from €156,817 to €211,811
- Purchases and services -€38,139
down €38,139 (-18.2%), from €209,950 to €171,811
- Gross operating margin +€23,033
up €23,033 (+9.7%), from €238,176 to €261,208
- Turnover -€8,137
down €8,137 (-1.9%), from €419,822 to €411,684
- Financial charges -€7,427
down €7,427 (-30.6%), from €24,289 to €16,863
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 | €947,748 | €742,917 | -€204,831 | -21.6% |
| Fixed assets | 21/28 | €576,570 | €479,658 | -€96,912 | -16.8% |
| Intangible fixed assets | 21 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Tangible fixed assets | 22/27 | €516,534 | €449,622 | -€66,912 | -13.0% |
| Land and buildings | 22 | €464,186 | €441,204 | -€22,983 | -5.0% |
| Plant, machinery and equipment | 23 | €7,475 | €8,418 | +€943 | +12.6% |
| Furniture and vehicles | 24 | €44,873 | - | -€44,873 | |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €371,178 | €263,259 | -€107,919 | -29.1% |
| Amounts receivable within one year | 40/41 | €343,799 | €251,064 | -€92,735 | -27.0% |
| Trade receivables | 40 | €85,721 | €118,513 | +€32,792 | +38.3% |
| Other amounts receivable | 41 | €258,078 | €132,551 | -€125,527 | -48.6% |
| Cash at bank and in hand | 54/58 | €453 | €3,443 | +€2,990 | +659% |
| Deferred charges and accrued income | 490/1 | €26,926 | €8,751 | -€18,175 | -67.5% |
| Total equity and liabilities | 10/49 | €947,748 | €742,917 | -€204,831 | -21.6% |
| Equity | 10/15 | €445,499 | €372,410 | -€73,090 | -16.4% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Capital | 10 | - | €6,600 | +€6,600 | |
| Issued capital | 100 | - | €6,600 | +€6,600 | |
| Reserves | 13 | €438,899 | €365,810 | -€73,090 | -16.7% |
| Non-distributable reserves | 130/1 | €660 | €660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €660 | €660 | = | 0.0% |
| Distributable reserves | 133 | €438,239 | €365,150 | -€73,090 | -16.7% |
| Amounts payable | 17/49 | €502,248 | €370,507 | -€131,741 | -26.2% |
| Amounts payable after more than one year | 17 | €237,068 | €219,351 | -€17,716 | -7.5% |
| Financial debts | 170/4 | €237,068 | €219,351 | -€17,716 | -7.5% |
| Amounts payable within one year | 42/48 | €265,181 | €151,156 | -€114,025 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €68,769 | €50,912 | -€17,857 | -26.0% |
| Trade debts | 44 | €53,179 | €19,778 | -€33,400 | -62.8% |
| Suppliers | 440/4 | €53,179 | €19,778 | -€33,400 | -62.8% |
| Taxes, remuneration and social security | 45 | €143,233 | €80,465 | -€62,768 | -43.8% |
| Taxes | 450/3 | €110,410 | €57,244 | -€53,166 | -48.2% |
| Remuneration and social security | 454/9 | €32,823 | €23,221 | -€9,602 | -29.3% |
| Turnover | 70 | €419,822 | €411,684 | -€8,137 | -1.9% |
| Non-recurring operating income | 76A | €28,304 | €21,335 | -€6,969 | -24.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €209,950 | €171,811 | -€38,139 | -18.2% |
| Remuneration, social security and pensions | 62 | €156,817 | €211,811 | +€54,994 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,109 | €71,231 | -€6,878 | -8.8% |
| Other operating charges | 640/8 | €7,122 | €14,328 | +€7,206 | +101% |
| Non-recurring operating charges | 66A | - | €20,066 | +€20,066 | |
| Gross operating margin | 9900 | €238,176 | €261,208 | +€23,033 | +9.7% |
| Operating profit (loss) | 9901 | -€3,872 | -€56,227 | -€52,355 | -1,352% |
| Financial income | 75/76B | €2,666 | €0 | -€2,665 | -100.0% |
| Recurring financial income | 75 | €2,666 | €0 | -€2,665 | -100.0% |
| Financial charges | 65/66B | €24,289 | €16,863 | -€7,427 | -30.6% |
| Recurring financial charges | 65 | €24,289 | €16,863 | -€7,427 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,496 | -€73,090 | -€47,594 | -187% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€25,496 | -€73,090 | -€47,594 | -187% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,496 | -€73,090 | -€47,594 | -187% |
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 29 October 2026 via checked.be.