ATU CONSTRUCT: 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.
ATU CONSTRUCT
Largest movements
- Cash +€9,144
new in 2024: €9,144
mainly Net result for the year (+€15,955) and Trade debts (+€6,222)
- Tangible fixed assets +€5,583
up €5,583 (+99.9%), from €5,590 to €11,173
of which Furniture and vehicles: +€4,783
- Receivables within one year +€1,832
up €1,832 (+3.1%), from €59,016 to €60,848
of which Trade receivables: +€4,966
- Deferred charges and accrued income -€1,252
no longer reported in 2024 (was €1,252)
- Profit (loss) carried forward +€15,955
up €15,955 (+73.7%), from €21,651 to €37,606
- Trade debts +€6,222
up €6,222 (+38.5%), from €16,180 to €22,402
- Tax, wage and social debts -€4,381
down €4,381 (-35.5%), from €12,357 to €7,976
of which Remuneration and social security: -€3,984
- Short-term financial debts -€2,489
no longer reported in 2024 (was €2,489)
- Gross operating margin +€4,202
up €4,202 (+20.9%), from €20,149 to €24,351
- Depreciation +€847
up €847 (+43.7%), from €1,940 to €2,787
- Financial charges +€268
up €268 (+88.4%), from €303 to €571
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.
Derived cash bridge
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 | €66,937 | €82,244 | +€15,307 | +22.9% |
| Fixed assets | 21/28 | €6,669 | €12,252 | +€5,583 | +83.7% |
| Tangible fixed assets | 22/27 | €5,590 | €11,173 | +€5,583 | +99.9% |
| Plant, machinery and equipment | 23 | €76 | €876 | +€800 | +1,053% |
| Furniture and vehicles | 24 | €5,514 | €10,297 | +€4,783 | +86.7% |
| Financial fixed assets | 28 | €1,079 | €1,079 | = | 0.0% |
| Current assets | 29/58 | €60,268 | €69,992 | +€9,724 | +16.1% |
| Amounts receivable within one year | 40/41 | €59,016 | €60,848 | +€1,832 | +3.1% |
| Trade receivables | 40 | €55,621 | €60,587 | +€4,966 | +8.9% |
| Other amounts receivable | 41 | €3,395 | €261 | -€3,134 | -92.3% |
| Cash at bank and in hand | 54/58 | - | €9,144 | +€9,144 | |
| Deferred charges and accrued income | 490/1 | €1,252 | - | -€1,252 | |
| Total equity and liabilities | 10/49 | €66,937 | €82,244 | +€15,307 | +22.9% |
| Equity | 10/15 | €35,911 | €51,866 | +€15,955 | +44.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,651 | €37,606 | +€15,955 | +73.7% |
| Amounts payable | 17/49 | €31,026 | €30,378 | -€648 | -2.1% |
| Amounts payable within one year | 42/48 | €31,026 | €30,378 | -€648 | -2.1% |
| Financial debts | 43 | €2,489 | - | -€2,489 | |
| Credit institutions | 430/8 | €2,489 | - | -€2,489 | |
| Trade debts | 44 | €16,180 | €22,402 | +€6,222 | +38.5% |
| Suppliers | 440/4 | €16,180 | €22,402 | +€6,222 | +38.5% |
| Taxes, remuneration and social security | 45 | €12,357 | €7,976 | -€4,381 | -35.5% |
| Taxes | 450/3 | €4,745 | €4,348 | -€397 | -8.4% |
| Remuneration and social security | 454/9 | €7,612 | €3,628 | -€3,984 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €2,787 | +€847 | +43.7% |
| Other operating charges | 640/8 | €446 | €434 | -€12 | -2.7% |
| Gross operating margin | 9900 | €20,149 | €24,351 | +€4,202 | +20.9% |
| Operating profit (loss) | 9901 | €17,763 | €21,130 | +€3,367 | +19.0% |
| Financial charges | 65/66B | €303 | €571 | +€268 | +88.4% |
| Recurring financial charges | 65 | €303 | €571 | +€268 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €17,460 | €20,559 | +€3,099 | +17.7% |
| Income taxes | 67/77 | €4,745 | €4,604 | -€141 | -3.0% |
| Profit (loss) for the period | 9904 | €12,715 | €15,955 | +€3,240 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,715 | €15,955 | +€3,240 | +25.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.