AT 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.
AT Consulting
Largest movements
- Cash +€29,722
up €29,722 (+97.4%), from €30,522 to €60,244
mainly Receivables within one year (+€12,063) and Other debts (+€11,970)
- Receivables within one year -€12,063
down €12,063 (-38.2%), from €31,568 to €19,505
of which Trade receivables: -€8,192
- Tangible fixed assets -€3,046
down €3,046 (-8.4%), from €36,234 to €33,188
of which Furniture and vehicles: -€1,736
- Advances received -€13,761
no longer reported in 2025 (was €13,761)
- Other debts +€11,970
up €11,970 (+28.2%), from €42,446 to €54,416
- Profit (loss) carried forward +€11,826
up €11,826 (+33.8%), from €34,989 to €46,815
- Tax, wage and social debts +€3,349
up €3,349 (+66.0%), from €5,073 to €8,423
- Gross operating margin -€19,829
down €19,829 (-39.4%), from €50,334 to €30,506
- Taxes -€6,028
down €6,028 (-58.8%), from €10,251 to €4,223
- Depreciation +€934
up €934 (+8.5%), from €10,950 to €11,884
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 | €99,659 | €113,877 | +€14,218 | +14.3% |
| Formation expenses | 20 | €1,015 | €619 | -€396 | -39.1% |
| Fixed assets | 21/28 | €36,554 | €33,508 | -€3,046 | -8.3% |
| Tangible fixed assets | 22/27 | €36,234 | €33,188 | -€3,046 | -8.4% |
| Plant, machinery and equipment | 23 | €33,469 | €32,159 | -€1,310 | -3.9% |
| Furniture and vehicles | 24 | €2,765 | €1,029 | -€1,736 | -62.8% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €62,090 | €79,751 | +€17,660 | +28.4% |
| Amounts receivable within one year | 40/41 | €31,568 | €19,505 | -€12,063 | -38.2% |
| Trade receivables | 40 | €24,419 | €16,227 | -€8,192 | -33.5% |
| Other amounts receivable | 41 | €7,149 | €3,277 | -€3,872 | -54.2% |
| Cash at bank and in hand | 54/58 | €30,522 | €60,244 | +€29,722 | +97.4% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €99,659 | €113,877 | +€14,218 | +14.3% |
| Equity | 10/15 | €37,989 | €49,815 | +€11,826 | +31.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,989 | €46,815 | +€11,826 | +33.8% |
| Amounts payable | 17/49 | €61,670 | €64,062 | +€2,392 | +3.9% |
| Amounts payable within one year | 42/48 | €61,670 | €64,062 | +€2,392 | +3.9% |
| Trade debts | 44 | €390 | €1,224 | +€833 | +213.6% |
| Suppliers | 440/4 | €390 | €1,224 | +€833 | +213.6% |
| Advances received on contracts in progress | 46 | €13,761 | - | -€13,761 | |
| Taxes, remuneration and social security | 45 | €5,073 | €8,423 | +€3,349 | +66.0% |
| Taxes | 450/3 | €5,073 | €8,423 | +€3,349 | +66.0% |
| Other amounts payable | 47/48 | €42,446 | €54,416 | +€11,970 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,950 | €11,884 | +€934 | +8.5% |
| Other operating charges | 640/8 | €1,748 | €1,758 | +€10 | +0.6% |
| Gross operating margin | 9900 | €50,334 | €30,506 | -€19,829 | -39.4% |
| Operating profit (loss) | 9901 | €37,636 | €16,864 | -€20,772 | -55.2% |
| Financial income | 75/76B | €1 | €4 | +€3 | +664.0% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +664.0% |
| Financial charges | 65/66B | €686 | €819 | +€134 | +19.5% |
| Recurring financial charges | 65 | €686 | €819 | +€134 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €36,951 | €16,048 | -€20,903 | -56.6% |
| Income taxes | 67/77 | €10,251 | €4,223 | -€6,028 | -58.8% |
| Profit (loss) for the period | 9904 | €26,701 | €11,826 | -€14,875 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,701 | €11,826 | -€14,875 | -55.7% |
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.