A.T. CONSULTING: 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.
A.T. CONSULTING
Largest movements
- Receivables within one year +€29,073
up €29,073 (+133.4%), from €21,788 to €50,862
of which Other amounts receivable: +€37,967
- Cash -€17,784
down €17,784 (-20.0%), from €88,925 to €71,140
mainly Contributions, distributions and other (-€64,000) and Receivables within one year (-€29,073)
- Other debts +€54,400
up €54,400, from €0 to €54,400
- Profit (loss) carried forward -€52,267
down €52,267 (-50.7%), from €102,994 to €50,727
- Tax, wage and social debts +€7,447
up €7,447 (+67.8%), from €10,977 to €18,424
of which Taxes: +€5,547
- Financial charges +€30,059
up €30,059 (+1076.3%), from €2,793 to €32,852
- Gross operating margin -€15,790
down €15,790 (-24.3%), from €64,941 to €49,151
- Taxes -€8,541
down €8,541 (-68.0%), from €12,562 to €4,021
- Financial income +€2,026
up €2,026 (+740.1%), from €274 to €2,300
- Depreciation +€737
up €737 (+53.5%), from €1,378 to €2,115
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.
Cash bridge derived
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 | €116,778 | €126,460 | +€9,682 | +8.3% |
| Fixed assets | 21/28 | €4,594 | €3,978 | -€616 | -13.4% |
| Tangible fixed assets | 22/27 | €4,594 | €3,978 | -€616 | -13.4% |
| Furniture and vehicles | 24 | €4,594 | €3,978 | -€616 | -13.4% |
| Current assets | 29/58 | €112,184 | €122,482 | +€10,298 | +9.2% |
| Amounts receivable within one year | 40/41 | €21,788 | €50,862 | +€29,073 | +133.4% |
| Trade receivables | 40 | €15,670 | €6,776 | -€8,894 | -56.8% |
| Other amounts receivable | 41 | €6,119 | €44,086 | +€37,967 | +620.5% |
| Cash at bank and in hand | 54/58 | €88,925 | €71,140 | -€17,784 | -20.0% |
| Deferred charges and accrued income | 490/1 | €1,471 | €480 | -€991 | -67.4% |
| Total equity and liabilities | 10/49 | €116,778 | €126,460 | +€9,682 | +8.3% |
| Equity | 10/15 | €104,494 | €52,227 | -€52,267 | -50.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,994 | €50,727 | -€52,267 | -50.7% |
| Amounts payable | 17/49 | €12,284 | €74,233 | +€61,949 | +504.3% |
| Amounts payable within one year | 42/48 | €12,284 | €74,233 | +€61,949 | +504.3% |
| Trade debts | 44 | €1,307 | €1,409 | +€102 | +7.8% |
| Suppliers | 440/4 | €1,307 | €1,409 | +€102 | +7.8% |
| Taxes, remuneration and social security | 45 | €10,977 | €18,424 | +€7,447 | +67.8% |
| Taxes | 450/3 | €10,977 | €16,524 | +€5,547 | +50.5% |
| Remuneration and social security | 454/9 | - | €1,900 | +€1,900 | |
| Other amounts payable | 47/48 | €0 | €54,400 | +€54,400 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €2,115 | +€737 | +53.5% |
| Other operating charges | 640/8 | €0 | €480 | +€480 | |
| Gross operating margin | 9900 | €64,941 | €49,151 | -€15,790 | -24.3% |
| Operating profit (loss) | 9901 | €63,563 | €46,306 | -€17,257 | -27.1% |
| Financial income | 75/76B | €274 | €2,300 | +€2,026 | +740.1% |
| Recurring financial income | 75 | €274 | €2,300 | +€2,026 | +740.1% |
| Financial charges | 65/66B | €2,793 | €32,852 | +€30,059 | +1076.3% |
| Recurring financial charges | 65 | €2,793 | €32,852 | +€30,059 | +1076.3% |
| Profit (loss) for the period before taxes | 9903 | €61,044 | €15,754 | -€45,290 | -74.2% |
| Income taxes | 67/77 | €12,562 | €4,021 | -€8,541 | -68.0% |
| Profit (loss) for the period | 9904 | €48,482 | €11,733 | -€36,749 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,482 | €11,733 | -€36,749 | -75.8% |
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 12 October 2026 via checked.be.