ATC 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.
ATC CONSULTING
Largest movements
- Cash +€136,725
up €136,725 (+230.8%), from €59,252 to €195,977
mainly Net result for the year (+€151,217) and Current investments (+€60,000)
- Receivables within one year +€66,897
up €66,897 (+89.7%), from €74,603 to €141,500
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets +€48,957
up €48,957 (+73.6%), from €66,553 to €115,510
of which Land and buildings: +€34,972
- Profit (loss) carried forward +€151,217
up €151,217 (+106.6%), from €141,884 to €293,102
- Debts after one year +€24,533
up €24,533 (+32.4%), from €75,628 to €100,160
- Tax, wage and social debts +€7,393
up €7,393 (+17.4%), from €42,389 to €49,782
- Current portion of long-term debt +€6,479
new in 2025: €6,479
- Gross operating margin +€42,446
up €42,446 (+25.1%), from €168,984 to €211,430
- Taxes +€9,187
up €9,187 (+25.6%), from €35,840 to €45,027
- Other operating charges +€6,885
up €6,885 (+1320.3%), from €521 to €7,406
- Financial charges +€3,730
up €3,730 (+194.2%), from €1,921 to €5,651
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 | €263,766 | €454,598 | +€190,831 | +72.3% |
| Fixed assets | 21/28 | €66,553 | €115,510 | +€48,957 | +73.6% |
| Tangible fixed assets | 22/27 | €66,553 | €115,510 | +€48,957 | +73.6% |
| Land and buildings | 22 | €63,249 | €98,221 | +€34,972 | +55.3% |
| Plant, machinery and equipment | 23 | €843 | €11,461 | +€10,618 | +1260.0% |
| Furniture and vehicles | 24 | €2,461 | €5,827 | +€3,367 | +136.8% |
| Current assets | 29/58 | €197,213 | €339,088 | +€141,874 | +71.9% |
| Amounts receivable within one year | 40/41 | €74,603 | €141,500 | +€66,897 | +89.7% |
| Trade receivables | 40 | €74,603 | €141,500 | +€66,897 | +89.7% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €59,252 | €195,977 | +€136,725 | +230.8% |
| Deferred charges and accrued income | 490/1 | €3,359 | €1,611 | -€1,748 | -52.0% |
| Total equity and liabilities | 10/49 | €263,766 | €454,598 | +€190,831 | +72.3% |
| Equity | 10/15 | €144,884 | €296,102 | +€151,217 | +104.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,884 | €293,102 | +€151,217 | +106.6% |
| Amounts payable | 17/49 | €118,882 | €158,496 | +€39,614 | +33.3% |
| Amounts payable after more than one year | 17 | €75,628 | €100,160 | +€24,533 | +32.4% |
| Financial debts | 170/4 | €75,628 | €100,160 | +€24,533 | +32.4% |
| Amounts payable within one year | 42/48 | €43,254 | €58,336 | +€15,081 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,479 | +€6,479 | |
| Financial debts | 43 | - | €52 | +€52 | |
| Credit institutions | 430/8 | - | €52 | +€52 | |
| Trade debts | 44 | €260 | - | -€260 | |
| Suppliers | 440/4 | €260 | - | -€260 | |
| Taxes, remuneration and social security | 45 | €42,389 | €49,782 | +€7,393 | +17.4% |
| Taxes | 450/3 | €42,389 | €49,782 | +€7,393 | +17.4% |
| Other amounts payable | 47/48 | €605 | €2,023 | +€1,417 | +234.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €4,208 | -€367 | -8.0% |
| Other operating charges | 640/8 | €521 | €7,406 | +€6,885 | +1320.3% |
| Non-recurring operating charges | 66A | €1,211 | - | -€1,211 | |
| Gross operating margin | 9900 | €168,984 | €211,430 | +€42,446 | +25.1% |
| Operating profit (loss) | 9901 | €162,677 | €199,817 | +€37,140 | +22.8% |
| Financial income | 75/76B | €275 | €2,079 | +€1,804 | +656.8% |
| Recurring financial income | 75 | €275 | €2,079 | +€1,804 | +656.8% |
| Financial charges | 65/66B | €1,921 | €5,651 | +€3,730 | +194.2% |
| Recurring financial charges | 65 | €1,921 | €5,651 | +€3,730 | +194.2% |
| Profit (loss) for the period before taxes | 9903 | €161,031 | €196,244 | +€35,213 | +21.9% |
| Income taxes | 67/77 | €35,840 | €45,027 | +€9,187 | +25.6% |
| Profit (loss) for the period | 9904 | €125,191 | €151,217 | +€26,027 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,191 | €151,217 | +€26,027 | +20.8% |
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 12 October 2026 via checked.be.