ATALA 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.
ATALA Consulting
Largest movements
- Tangible fixed assets +€15,160
up €15,160 (+539%), from €2,812 to €17,972
of which Furniture and vehicles: +€16,258
- Receivables within one year -€14,127
down €14,127 (-86.0%), from €16,422 to €2,295
of which Other amounts receivable: -€9,127
- Deferred charges and accrued income +€7,246
up €7,246 (+3,063%), from €237 to €7,482
- Cash -€2,686
down €2,686 (-96.9%), from €2,773 to €86
mainly Investment in fixed assets (net) (-€18,779) and Deferred charges and accrued income (-€7,246)
- Other debts +€11,059
new in 2025: €11,059
- Tax, wage and social debts -€2,507
down €2,507 (-37.0%), from €6,771 to €4,264
of which Taxes: -€2,507
- Trade debts -€1,842
down €1,842 (-60.6%), from €3,039 to €1,198
- Profit (loss) carried forward -€1,189
new in 2025: -€1,189
- Gross operating margin +€14,194
up €14,194, from -€8,100 to €6,094
- Staff costs +€5,853
no longer reported in 2025 (was -€5,853)
- Depreciation +€3,137
up €3,137 (+650%), from €482 to €3,619
- Financial charges -€989
down €989 (-51.3%), from €1,930 to €940
- Taxes +€629
up €629 (+38.5%), from €1,635 to €2,264
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 | €22,243 | €27,836 | +€5,593 | +25.1% |
| Fixed assets | 21/28 | €2,812 | €17,972 | +€15,160 | +539% |
| Tangible fixed assets | 22/27 | €2,812 | €17,972 | +€15,160 | +539% |
| Plant, machinery and equipment | 23 | €1,629 | €1,066 | -€563 | -34.6% |
| Furniture and vehicles | 24 | - | €16,258 | +€16,258 | |
| Other tangible fixed assets | 26 | €1,184 | €648 | -€536 | -45.2% |
| Current assets | 29/58 | €19,431 | €9,864 | -€9,567 | -49.2% |
| Amounts receivable within one year | 40/41 | €16,422 | €2,295 | -€14,127 | -86.0% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €11,422 | €2,295 | -€9,127 | -79.9% |
| Cash at bank and in hand | 54/58 | €2,773 | €86 | -€2,686 | -96.9% |
| Deferred charges and accrued income | 490/1 | €237 | €7,482 | +€7,246 | +3,063% |
| Total equity and liabilities | 10/49 | €22,243 | €27,836 | +€5,593 | +25.1% |
| Equity | 10/15 | €12,433 | €11,244 | -€1,189 | -9.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,433 | €7,433 | = | 0.0% |
| Distributable reserves | 133 | €7,433 | €7,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,189 | -€1,189 | |
| Amounts payable | 17/49 | €9,810 | €16,593 | +€6,782 | +69.1% |
| Amounts payable within one year | 42/48 | €9,810 | €16,593 | +€6,782 | +69.1% |
| Financial debts | 43 | - | €72 | +€72 | |
| Credit institutions | 430/8 | - | €72 | +€72 | |
| Trade debts | 44 | €3,039 | €1,198 | -€1,842 | -60.6% |
| Suppliers | 440/4 | €3,039 | €1,198 | -€1,842 | -60.6% |
| Taxes, remuneration and social security | 45 | €6,771 | €4,264 | -€2,507 | -37.0% |
| Taxes | 450/3 | €5,171 | €2,664 | -€2,507 | -48.5% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | - | €11,059 | +€11,059 | |
| Remuneration, social security and pensions | 62 | -€5,853 | - | +€5,853 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €3,619 | +€3,137 | +650% |
| Other operating charges | 640/8 | €163 | €473 | +€310 | +190% |
| Gross operating margin | 9900 | -€8,100 | €6,094 | +€14,194 | |
| Operating profit (loss) | 9901 | -€2,893 | €2,001 | +€4,894 | |
| Financial income | 75/76B | €640 | €13 | -€628 | -98.0% |
| Recurring financial income | 75 | €640 | €13 | -€628 | -98.0% |
| Financial charges | 65/66B | €1,930 | €940 | -€989 | -51.3% |
| Recurring financial charges | 65 | €1,930 | €940 | -€989 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,182 | €1,074 | +€5,256 | |
| Income taxes | 67/77 | €1,635 | €2,264 | +€629 | +38.5% |
| Profit (loss) for the period | 9904 | -€5,817 | -€1,189 | +€4,627 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,817 | -€1,189 | +€4,627 | +79.6% |
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 29 October 2026 via checked.be.