A-TOME: 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-TOME
Largest movements
- Cash -€22,747
down €22,747 (-55.8%), from €40,792 to €18,044
mainly Other debts (-€25,674) and Deferred charges and accrued income (-€8,390)
- Tangible fixed assets -€11,311
down €11,311 (-82.0%), from €13,799 to €2,488
of which Furniture and vehicles: -€11,567
- Deferred charges and accrued income +€8,390
up €8,390 (+228.9%), from €3,665 to €12,055
- Other debts -€25,674
down €25,674 (-83.3%), from €30,821 to €5,147
- Trade debts -€3,366
down €3,366 (-41.6%), from €8,099 to €4,733
- Tax, wage and social debts +€2,434
up €2,434 (+22.9%), from €10,619 to €13,053
of which Remuneration and social security: +€4,840
- Gross operating margin -€20,080
down €20,080 (-58.5%), from €34,312 to €14,231
- Depreciation -€5,176
down €5,176 (-29.4%), from €17,620 to €12,444
- Taxes -€2,409
down €2,409 (-70.4%), from €3,420 to €1,011
- Financial charges -€2,213
down €2,213 (-57.7%), from €3,835 to €1,622
- Financial income +€1,317
new in 2025: €1,317
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 | €104,588 | €78,055 | -€26,533 | -25.4% |
| Fixed assets | 21/28 | €13,799 | €2,488 | -€11,311 | -82.0% |
| Tangible fixed assets | 22/27 | €13,799 | €2,488 | -€11,311 | -82.0% |
| Plant, machinery and equipment | 23 | €1,528 | €1,785 | +€256 | +16.8% |
| Furniture and vehicles | 24 | €12,271 | €703 | -€11,567 | -94.3% |
| Current assets | 29/58 | €90,789 | €75,567 | -€15,223 | -16.8% |
| Amounts receivable within one year | 40/41 | €46,333 | €45,467 | -€865 | -1.9% |
| Trade receivables | 40 | €46,252 | €45,387 | -€865 | -1.9% |
| Other amounts receivable | 41 | €80 | €80 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,792 | €18,044 | -€22,747 | -55.8% |
| Deferred charges and accrued income | 490/1 | €3,665 | €12,055 | +€8,390 | +228.9% |
| Total equity and liabilities | 10/49 | €104,588 | €78,055 | -€26,533 | -25.4% |
| Equity | 10/15 | €55,049 | €55,122 | +€73 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,589 | €34,662 | +€73 | +0.2% |
| Amounts payable | 17/49 | €49,539 | €22,933 | -€26,606 | -53.7% |
| Amounts payable within one year | 42/48 | €49,539 | €22,933 | -€26,606 | -53.7% |
| Trade debts | 44 | €8,099 | €4,733 | -€3,366 | -41.6% |
| Suppliers | 440/4 | €8,099 | €4,733 | -€3,366 | -41.6% |
| Taxes, remuneration and social security | 45 | €10,619 | €13,053 | +€2,434 | +22.9% |
| Taxes | 450/3 | €10,619 | €8,213 | -€2,406 | -22.7% |
| Remuneration and social security | 454/9 | - | €4,840 | +€4,840 | |
| Other amounts payable | 47/48 | €30,821 | €5,147 | -€25,674 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,620 | €12,444 | -€5,176 | -29.4% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €34,312 | €14,231 | -€20,080 | -58.5% |
| Operating profit (loss) | 9901 | €15,920 | €1,388 | -€14,532 | -91.3% |
| Financial income | 75/76B | - | €1,317 | +€1,317 | |
| Recurring financial income | 75 | - | €1,317 | +€1,317 | |
| Financial charges | 65/66B | €3,835 | €1,622 | -€2,213 | -57.7% |
| Recurring financial charges | 65 | €3,835 | €1,622 | -€2,213 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €12,085 | €1,084 | -€11,002 | -91.0% |
| Income taxes | 67/77 | €3,420 | €1,011 | -€2,409 | -70.4% |
| Profit (loss) for the period | 9904 | €8,666 | €73 | -€8,593 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,666 | €73 | -€8,593 | -99.2% |
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 10 October 2026 via checked.be.