ATV ENGINEERING: what changed
ATV ENGINEERING
Largest movements
- Tangible fixed assets -€33,102
down €33,102 (-20.0%), from €165,855 to €132,753
of which Furniture and vehicles: -€25,590
- Receivables within one year +€20,723
up €20,723 (+2,342%), from €885 to €21,608
of which Trade receivables: +€14,506
- Cash +€17,930
up €17,930 (+37.2%), from €48,165 to €66,095
mainly Net result for the year (+€36,095) and Depreciation (+€33,102)
- Reserves +€29,227
up €29,227 (+24.7%), from €118,346 to €147,573
- Debts after one year -€12,602
down €12,602 (-25.2%), from €49,929 to €37,327
- Contributions -€12,399
down €12,399 (-100.0%), from €12,400 to €1
- Current portion of long-term debt -€5,539
down €5,539 (-30.5%), from €18,141 to €12,602
- Tax, wage and social debts +€4,622
up €4,622 (+35.4%), from €13,054 to €17,675
- Gross operating margin +€25,446
up €25,446 (+40.9%), from €62,270 to €87,716
- Depreciation +€11,834
up €11,834 (+55.6%), from €21,269 to €33,102
- Taxes +€4,568
up €4,568 (+41.0%), from €11,143 to €15,711
- Financial charges +€1,214
up €1,214 (+99.6%), from €1,219 to €2,433
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,779 | €224,619 | +€5,840 | +2.7% |
| Fixed assets | 21/28 | €165,855 | €132,753 | -€33,102 | -20.0% |
| Tangible fixed assets | 22/27 | €165,855 | €132,753 | -€33,102 | -20.0% |
| Land and buildings | 22 | €219 | - | -€219 | |
| Plant, machinery and equipment | 23 | €1,509 | €961 | -€548 | -36.3% |
| Furniture and vehicles | 24 | €96,661 | €71,071 | -€25,590 | -26.5% |
| Other tangible fixed assets | 26 | €67,466 | €60,721 | -€6,745 | -10.0% |
| Current assets | 29/58 | €52,924 | €91,866 | +€38,943 | +73.6% |
| Amounts receivable within one year | 40/41 | €885 | €21,608 | +€20,723 | +2,342% |
| Trade receivables | 40 | €885 | €15,391 | +€14,506 | +1,639% |
| Other amounts receivable | 41 | - | €6,216 | +€6,216 | |
| Cash at bank and in hand | 54/58 | €48,165 | €66,095 | +€17,930 | +37.2% |
| Deferred charges and accrued income | 490/1 | €3,874 | €4,164 | +€290 | +7.5% |
| Total equity and liabilities | 10/49 | €218,779 | €224,619 | +€5,840 | +2.7% |
| Equity | 10/15 | €130,746 | €147,574 | +€16,828 | +12.9% |
| Contributions | 10/11 | €12,400 | €1 | -€12,399 | -100.0% |
| Reserves | 13 | €118,346 | €147,573 | +€29,227 | +24.7% |
| Distributable reserves | 133 | €118,346 | €147,573 | +€29,227 | +24.7% |
| Amounts payable | 17/49 | €88,033 | €77,045 | -€10,988 | -12.5% |
| Amounts payable after more than one year | 17 | €49,929 | €37,327 | -€12,602 | -25.2% |
| Financial debts | 170/4 | €49,929 | €37,327 | -€12,602 | -25.2% |
| Amounts payable within one year | 42/48 | €38,103 | €39,718 | +€1,615 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €18,141 | €12,602 | -€5,539 | -30.5% |
| Trade debts | 44 | €2,186 | €2,572 | +€386 | +17.6% |
| Suppliers | 440/4 | €2,186 | €2,572 | +€386 | +17.6% |
| Taxes, remuneration and social security | 45 | €13,054 | €17,675 | +€4,622 | +35.4% |
| Taxes | 450/3 | €13,054 | €17,675 | +€4,622 | +35.4% |
| Other amounts payable | 47/48 | €4,722 | €6,868 | +€2,146 | +45.5% |
| Non-recurring operating income | 76A | €11,500 | - | -€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,269 | €33,102 | +€11,834 | +55.6% |
| Other operating charges | 640/8 | €556 | €544 | -€12 | -2.2% |
| Gross operating margin | 9900 | €62,270 | €87,716 | +€25,446 | +40.9% |
| Operating profit (loss) | 9901 | €40,445 | €54,070 | +€13,625 | +33.7% |
| Financial income | 75/76B | €180 | €169 | -€12 | -6.6% |
| Recurring financial income | 75 | €180 | €169 | -€12 | -6.6% |
| Financial charges | 65/66B | €1,219 | €2,433 | +€1,214 | +99.6% |
| Recurring financial charges | 65 | €1,219 | €2,433 | +€1,214 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €39,407 | €51,806 | +€12,399 | +31.5% |
| Income taxes | 67/77 | €11,143 | €15,711 | +€4,568 | +41.0% |
| Profit (loss) for the period | 9904 | €28,264 | €36,095 | +€7,831 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,264 | €36,095 | +€7,831 | +27.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.