AT2M 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.
AT2M CONSULTING
Largest movements
- Cash -€16,900
down €16,900 (-66.3%), from €25,507 to €8,607
mainly Other debts (-€41,134) and Provisions (-€1,300)
- Tangible fixed assets -€11,986
down €11,986 (-6.5%), from €183,732 to €171,746
of which Furniture and vehicles: -€6,823
- Receivables within one year -€7,767
down €7,767 (-65.5%), from €11,860 to €4,093
of which Other amounts receivable: -€8,437
- Deferred charges and accrued income -€2,562
down €2,562 (-42.0%), from €6,107 to €3,545
- Other debts -€41,134
down €41,134 (-97.9%), from €42,000 to €866
- Profit (loss) carried forward +€3,830
up €3,830 (+77.7%), from €4,927 to €8,757
- Reserves -€3,184
down €3,184 (-2.4%), from €133,061 to €129,877
of which Tax-exempt reserves: -€3,184
- Gross operating margin -€1,617
down €1,617 (-9.1%), from €17,821 to €16,204
- Taxes +€1,151
up €1,151 (+136%), from €849 to €2,000
- Other operating charges -€280
down €280 (-16.2%), from €1,728 to €1,448
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 | €236,506 | €197,291 | -€39,215 | -16.6% |
| Fixed assets | 21/28 | €193,032 | €181,046 | -€11,986 | -6.2% |
| Tangible fixed assets | 22/27 | €183,732 | €171,746 | -€11,986 | -6.5% |
| Land and buildings | 22 | €126,667 | €121,504 | -€5,163 | -4.1% |
| Furniture and vehicles | 24 | €57,065 | €50,242 | -€6,823 | -12.0% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €43,474 | €16,245 | -€27,229 | -62.6% |
| Amounts receivable within one year | 40/41 | €11,860 | €4,093 | -€7,767 | -65.5% |
| Trade receivables | 40 | €1,423 | €2,093 | +€670 | +47.1% |
| Other amounts receivable | 41 | €10,437 | €2,000 | -€8,437 | -80.8% |
| Cash at bank and in hand | 54/58 | €25,507 | €8,607 | -€16,900 | -66.3% |
| Deferred charges and accrued income | 490/1 | €6,107 | €3,545 | -€2,562 | -42.0% |
| Total equity and liabilities | 10/49 | €236,506 | €197,291 | -€39,215 | -16.6% |
| Equity | 10/15 | €156,588 | €157,234 | +€646 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,061 | €129,877 | -€3,184 | -2.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,201 | €78,017 | -€3,184 | -3.9% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,927 | €8,757 | +€3,830 | +77.7% |
| Provisions and deferred taxes | 16 | €33,167 | €31,867 | -€1,300 | -3.9% |
| Deferred taxes | 168 | €33,167 | €31,867 | -€1,300 | -3.9% |
| Amounts payable | 17/49 | €46,751 | €8,190 | -€38,561 | -82.5% |
| Amounts payable within one year | 42/48 | €46,751 | €8,190 | -€38,561 | -82.5% |
| Trade debts | 44 | €3,802 | €6,126 | +€2,324 | +61.1% |
| Suppliers | 440/4 | €3,802 | €6,126 | +€2,324 | +61.1% |
| Taxes, remuneration and social security | 45 | €949 | €1,198 | +€249 | +26.2% |
| Taxes | 450/3 | €949 | €1,198 | +€249 | +26.2% |
| Other amounts payable | 47/48 | €42,000 | €866 | -€41,134 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,053 | €13,225 | +€172 | +1.3% |
| Other operating charges | 640/8 | €1,728 | €1,448 | -€280 | -16.2% |
| Gross operating margin | 9900 | €17,821 | €16,204 | -€1,617 | -9.1% |
| Operating profit (loss) | 9901 | €3,040 | €1,531 | -€1,509 | -49.6% |
| Financial income | 75/76B | €42 | €12 | -€30 | -71.4% |
| Recurring financial income | 75 | €42 | €12 | -€30 | -71.4% |
| Financial charges | 65/66B | €88 | €197 | +€109 | +124% |
| Recurring financial charges | 65 | €88 | €197 | +€109 | +124% |
| Non-recurring financial charges | 66B | €88 | €197 | +€109 | +124% |
| Profit (loss) for the period before taxes | 9903 | €2,994 | €1,346 | -€1,648 | -55.0% |
| Transfer from deferred taxes | 780 | €1,301 | €1,301 | = | 0.0% |
| Income taxes | 67/77 | €849 | €2,000 | +€1,151 | +136% |
| Profit (loss) for the period | 9904 | €3,446 | €647 | -€2,799 | -81.2% |
| Transfer from tax-exempt reserves | 789 | €3,185 | €3,184 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,631 | €3,831 | -€2,800 | -42.2% |
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 25 October 2026 via checked.be.