Group A.T.P.: 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.
Group A.T.P.
Largest movements
- Receivables within one year -€26,946
down €26,946 (-64.4%), from €41,822 to €14,876
of which Trade receivables: -€15,730
- Cash +€22,729
up €22,729 (+10.7%), from €212,822 to €235,551
mainly Other debts (+€37,695) and Net result for the year (+€36,032)
- Trade debts -€70,954
down €70,954 (-80.0%), from €88,675 to €17,721
- Other debts +€37,695
up €37,695 (+25.7%), from €146,881 to €184,576
- Profit (loss) carried forward +€23,094
up €23,094 (+28.8%), from €80,310 to €103,404
- Tax, wage and social debts +€15,814
up €15,814 (+323%), from €4,900 to €20,713
of which Remuneration and social security: +€9,908
- Debts after one year -€14,300
down €14,300 (-24.7%), from €57,779 to €43,479
- Turnover +€211,581
up €211,581 (+38.4%), from €550,864 to €762,446
- Purchases and services +€178,247
up €178,247 (+34.8%), from €511,646 to €689,893
- Gross operating margin +€42,654
up €42,654 (+83.4%), from €51,172 to €93,826
- Taxes +€8,336
up €8,336 (+221%), from €3,775 to €12,111
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 | €389,744 | €383,393 | -€6,351 | -1.6% |
| Fixed assets | 21/28 | €131,773 | €129,476 | -€2,297 | -1.7% |
| Tangible fixed assets | 22/27 | €131,667 | €129,370 | -€2,297 | -1.7% |
| Land and buildings | 22 | €131,667 | €123,546 | -€8,121 | -6.2% |
| Furniture and vehicles | 24 | - | €5,824 | +€5,824 | |
| Financial fixed assets | 28 | €106 | €106 | = | 0.0% |
| Current assets | 29/58 | €257,971 | €253,917 | -€4,054 | -1.6% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,822 | €14,876 | -€26,946 | -64.4% |
| Trade receivables | 40 | €22,113 | €6,383 | -€15,730 | -71.1% |
| Other amounts receivable | 41 | €19,709 | €8,493 | -€11,216 | -56.9% |
| Cash at bank and in hand | 54/58 | €212,822 | €235,551 | +€22,729 | +10.7% |
| Deferred charges and accrued income | 490/1 | €827 | €990 | +€163 | +19.7% |
| Total equity and liabilities | 10/49 | €389,744 | €383,393 | -€6,351 | -1.6% |
| Equity | 10/15 | €81,810 | €104,904 | +€23,094 | +28.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,310 | €103,404 | +€23,094 | +28.8% |
| Amounts payable | 17/49 | €307,935 | €278,490 | -€29,445 | -9.6% |
| Amounts payable after more than one year | 17 | €57,779 | €43,479 | -€14,300 | -24.7% |
| Financial debts | 170/4 | €57,779 | €43,479 | -€14,300 | -24.7% |
| Amounts payable within one year | 42/48 | €250,156 | €235,011 | -€15,145 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €9,700 | €12,000 | +€2,300 | +23.7% |
| Trade debts | 44 | €88,675 | €17,721 | -€70,954 | -80.0% |
| Suppliers | 440/4 | €88,675 | €17,721 | -€70,954 | -80.0% |
| Taxes, remuneration and social security | 45 | €4,900 | €20,713 | +€15,814 | +323% |
| Taxes | 450/3 | €3,325 | €9,230 | +€5,906 | +178% |
| Remuneration and social security | 454/9 | €1,575 | €11,483 | +€9,908 | +629% |
| Other amounts payable | 47/48 | €146,881 | €184,576 | +€37,695 | +25.7% |
| Turnover | 70 | €550,864 | €762,446 | +€211,581 | +38.4% |
| Non-recurring operating income | 76A | €11,953 | €21,273 | +€9,319 | +78.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €511,646 | €689,893 | +€178,247 | +34.8% |
| Remuneration, social security and pensions | 62 | €27,356 | €27,315 | -€41 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,161 | €15,036 | +€1,875 | +14.2% |
| Other operating charges | 640/8 | €896 | €624 | -€272 | -30.3% |
| Gross operating margin | 9900 | €51,172 | €93,826 | +€42,654 | +83.4% |
| Operating profit (loss) | 9901 | €9,759 | €50,850 | +€41,091 | +421% |
| Financial charges | 65/66B | €4,777 | €2,707 | -€2,070 | -43.3% |
| Recurring financial charges | 65 | €4,777 | €2,707 | -€2,070 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €4,982 | €48,143 | +€43,161 | +866% |
| Income taxes | 67/77 | €3,775 | €12,111 | +€8,336 | +221% |
| Profit (loss) for the period | 9904 | €1,207 | €36,032 | +€34,825 | +2,885% |
| Profit (loss) for the period to be appropriated | 9905 | €1,207 | €36,032 | +€34,825 | +2,885% |
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 31 October 2026 via checked.be.