A.T.M.: what changed
Two fiscal 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.M.
Largest movements
- Tangible fixed assets +€77,689
up €77,689 (+49.8%), from €156,145 to €233,835
of which Land and buildings: +€59,900
- Revaluation surpluses +€65,000
up €65,000 (+76.5%), from €85,000 to €150,000
- Current portion of long-term debt -€14,329
down €14,329 (-91.6%), from €15,651 to €1,322
- Other debts +€14,280
up €14,280 (+15.7%), from €91,091 to €105,371
- Profit (loss) carried forward +€12,771
up €12,771 (+14.2%), from -€90,105 to -€77,334
- Purchases and services -€7,948
down €7,948 (-17.3%), from €45,902 to €37,953
- Turnover -€6,197
down €6,197 (-8.7%), from €71,592 to €65,395
- Gross operating margin +€1,751
up €1,751 (+6.8%), from €25,690 to €27,442
- Depreciation +€1,198
up €1,198 (+21.7%), from €5,528 to €6,726
- Taxes -€722
down €722 (-13.1%), from €5,526 to €4,804
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 | €172,196 | €247,227 | +€75,032 | +43.6% |
| Fixed assets | 21/28 | €158,645 | €236,335 | +€77,689 | +49.0% |
| Tangible fixed assets | 22/27 | €156,145 | €233,835 | +€77,689 | +49.8% |
| Land and buildings | 22 | €151,667 | €211,567 | +€59,900 | +39.5% |
| Plant, machinery and equipment | 23 | €11 | - | -€11 | |
| Furniture and vehicles | 24 | €141 | €20 | -€120 | -85.7% |
| Other tangible fixed assets | 26 | €4,327 | €22,248 | +€17,920 | +414.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €13,550 | €10,893 | -€2,658 | -19.6% |
| Amounts receivable within one year | 40/41 | €8,252 | €7,963 | -€289 | -3.5% |
| Trade receivables | 40 | €8,230 | €7,770 | -€461 | -5.6% |
| Other amounts receivable | 41 | €21 | €193 | +€172 | +807.9% |
| Cash at bank and in hand | 54/58 | €4,912 | €2,801 | -€2,111 | -43.0% |
| Deferred charges and accrued income | 490/1 | €387 | €129 | -€258 | -66.6% |
| Total equity and liabilities | 10/49 | €172,196 | €247,227 | +€75,032 | +43.6% |
| Equity | 10/15 | €58,511 | €136,282 | +€77,771 | +132.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €85,000 | €150,000 | +€65,000 | +76.5% |
| Reserves | 13 | €1,616 | €1,616 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,616 | €1,616 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,616 | €1,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,105 | -€77,334 | +€12,771 | +14.2% |
| Amounts payable | 17/49 | €113,685 | €110,946 | -€2,739 | -2.4% |
| Amounts payable after more than one year | 17 | €1,322 | - | -€1,322 | |
| Financial debts | 170/4 | €1,322 | - | -€1,322 | |
| Amounts payable within one year | 42/48 | €112,363 | €110,946 | -€1,418 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €15,651 | €1,322 | -€14,329 | -91.6% |
| Trade debts | 44 | €2,135 | - | -€2,135 | |
| Suppliers | 440/4 | €2,135 | - | -€2,135 | |
| Taxes, remuneration and social security | 45 | €3,487 | €4,252 | +€765 | +22.0% |
| Taxes | 450/3 | €3,487 | €4,252 | +€765 | +22.0% |
| Other amounts payable | 47/48 | €91,091 | €105,371 | +€14,280 | +15.7% |
| Turnover | 70 | €71,592 | €65,395 | -€6,197 | -8.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,902 | €37,953 | -€7,948 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,528 | €6,726 | +€1,198 | +21.7% |
| Other operating charges | 640/8 | €2,225 | €2,677 | +€452 | +20.3% |
| Gross operating margin | 9900 | €25,690 | €27,442 | +€1,751 | +6.8% |
| Operating profit (loss) | 9901 | €17,937 | €18,039 | +€101 | +0.6% |
| Financial income | 75/76B | €14 | €15 | +€1 | +7.8% |
| Recurring financial income | 75 | €14 | €15 | +€1 | +7.8% |
| Financial charges | 65/66B | €839 | €478 | -€361 | -43.1% |
| Recurring financial charges | 65 | €839 | €478 | -€361 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €17,112 | €17,575 | +€464 | +2.7% |
| Income taxes | 67/77 | €5,526 | €4,804 | -€722 | -13.1% |
| Profit (loss) for the period | 9904 | €11,585 | €12,771 | +€1,186 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,585 | €12,771 | +€1,186 | +10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.