AT Consulant: 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.
AT Consulant
Largest movements
- Receivables within one year -€7,697
down €7,697 (-5.6%), from €136,646 to €128,949
of which Other amounts receivable: -€6,911
- Tax, wage and social debts -€18,884
down €18,884 (-41.8%), from €45,146 to €26,263
- Trade debts +€13,926
up €13,926 (+7,526%), from €185 to €14,111
- Debts after one year -€6,374
no longer reported in 2025 (was €6,374)
- Other debts +€6,213
up €6,213 (+1,588%), from €391 to €6,605
- Profit (loss) carried forward -€1,968
down €1,968 (-3.1%), from €64,048 to €62,081
- Gross operating margin -€12,108
down €12,108 (-22.3%), from €54,202 to €42,094
- Depreciation -€5,623
down €5,623 (-88.5%), from €6,356 to €733
- Taxes -€1,533
down €1,533 (-11.2%), from €13,633 to €12,100
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 | €140,105 | €133,019 | -€7,085 | -5.1% |
| Fixed assets | 21/28 | €1,569 | €1,912 | +€344 | +21.9% |
| Tangible fixed assets | 22/27 | €1,569 | €1,912 | +€344 | +21.9% |
| Plant, machinery and equipment | 23 | - | €1,026 | +€1,026 | |
| Furniture and vehicles | 24 | €1,569 | €886 | -€682 | -43.5% |
| Current assets | 29/58 | €138,536 | €131,107 | -€7,429 | -5.4% |
| Amounts receivable within one year | 40/41 | €136,646 | €128,949 | -€7,697 | -5.6% |
| Trade receivables | 40 | €1,876 | €1,089 | -€787 | -41.9% |
| Other amounts receivable | 41 | €134,770 | €127,860 | -€6,911 | -5.1% |
| Current investments | 50/53 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €493 | €655 | +€162 | +32.9% |
| Deferred charges and accrued income | 490/1 | €1,388 | €1,494 | +€106 | +7.7% |
| Total equity and liabilities | 10/49 | €140,105 | €133,019 | -€7,085 | -5.1% |
| Equity | 10/15 | €88,008 | €86,041 | -€1,968 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,360 | €5,360 | = | 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% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,048 | €62,081 | -€1,968 | -3.1% |
| Amounts payable | 17/49 | €52,096 | €46,979 | -€5,117 | -9.8% |
| Amounts payable after more than one year | 17 | €6,374 | - | -€6,374 | |
| Financial debts | 170/4 | €6,374 | - | -€6,374 | |
| Amounts payable within one year | 42/48 | €45,723 | €46,979 | +€1,256 | +2.7% |
| Trade debts | 44 | €185 | €14,111 | +€13,926 | +7,526% |
| Suppliers | 440/4 | €185 | €14,111 | +€13,926 | +7,526% |
| Taxes, remuneration and social security | 45 | €45,146 | €26,263 | -€18,884 | -41.8% |
| Taxes | 450/3 | €45,146 | €26,263 | -€18,884 | -41.8% |
| Other amounts payable | 47/48 | €391 | €6,605 | +€6,213 | +1,588% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,356 | €733 | -€5,623 | -88.5% |
| Other operating charges | 640/8 | €1,377 | €1,085 | -€292 | -21.2% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €54,202 | €42,094 | -€12,108 | -22.3% |
| Operating profit (loss) | 9901 | €45,469 | €40,276 | -€5,193 | -11.4% |
| Financial charges | 65/66B | €287 | €144 | -€144 | -50.0% |
| Recurring financial charges | 65 | €287 | €144 | -€144 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €45,181 | €40,132 | -€5,049 | -11.2% |
| Income taxes | 67/77 | €13,633 | €12,100 | -€1,533 | -11.2% |
| Profit (loss) for the period | 9904 | €31,549 | €28,032 | -€3,516 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,549 | €28,032 | -€3,516 | -11.1% |
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 26 October 2026 via checked.be.