ATCOM SOLUTIONS: 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.
ATCOM SOLUTIONS
Largest movements
- Tangible fixed assets -€214,176
down €214,176 (-98.1%), from €218,341 to €4,165
of which Land and buildings: -€212,935
- Receivables after one year +€185,000
new in 2025: €185,000
- Cash -€12,563
down €12,563 (-12.5%), from €100,617 to €88,054
mainly Contributions, distributions and other (-€210,388) and Receivables after one year (-€185,000)
- Reserves -€49,946
down €49,946 (-12.2%), from €409,219 to €359,273
of which Distributable reserves: -€47,946
- Short-term financial debts +€40,833
new in 2025: €40,833
- Other debts -€26,029
down €26,029 (-76.9%), from €33,833 to €7,804
- Financial income +€172,296
up €172,296 (+566,576%), from €30 to €172,326
of which Non-recurring financial income: +€171,904
- Taxes +€51,283
up €51,283 (+256%), from €20,031 to €71,314
- Gross operating margin -€20,507
down €20,507 (-23.4%), from €87,520 to €67,013
- Depreciation -€13,610
down €13,610 (-81.0%), from €16,795 to €3,186
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 | €539,468 | €501,660 | -€37,808 | -7.0% |
| Fixed assets | 21/28 | €218,341 | €4,165 | -€214,176 | -98.1% |
| Tangible fixed assets | 22/27 | €218,341 | €4,165 | -€214,176 | -98.1% |
| Land and buildings | 22 | €212,935 | - | -€212,935 | |
| Plant, machinery and equipment | 23 | €3,741 | €3,542 | -€198 | -5.3% |
| Furniture and vehicles | 24 | €1,665 | €623 | -€1,043 | -62.6% |
| Current assets | 29/58 | €321,127 | €497,495 | +€176,368 | +54.9% |
| Amounts receivable after more than one year | 29 | - | €185,000 | +€185,000 | |
| Trade receivables | 290 | - | €185,000 | +€185,000 | |
| Amounts receivable within one year | 40/41 | €22,274 | €26,065 | +€3,791 | +17.0% |
| Trade receivables | 40 | €22,274 | €22,378 | +€105 | +0.5% |
| Other amounts receivable | 41 | - | €3,686 | +€3,686 | |
| Current investments | 50/53 | €194,379 | €194,379 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,617 | €88,054 | -€12,563 | -12.5% |
| Deferred charges and accrued income | 490/1 | €3,857 | €3,997 | +€140 | +3.6% |
| Total equity and liabilities | 10/49 | €539,468 | €501,660 | -€37,808 | -7.0% |
| Equity | 10/15 | €499,198 | €449,252 | -€49,946 | -10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €409,219 | €359,273 | -€49,946 | -12.2% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €916 | €916 | = | 0.0% |
| Distributable reserves | 133 | €406,303 | €358,357 | -€47,946 | -11.8% |
| Profit (loss) carried forward | 14 | €69,979 | €69,979 | = | 0.0% |
| Amounts payable | 17/49 | €40,270 | €52,408 | +€12,138 | +30.1% |
| Amounts payable within one year | 42/48 | €37,549 | €51,554 | +€14,005 | +37.3% |
| Financial debts | 43 | - | €40,833 | +€40,833 | |
| Credit institutions | 430/8 | - | €40,833 | +€40,833 | |
| Taxes, remuneration and social security | 45 | €3,716 | €2,917 | -€799 | -21.5% |
| Taxes | 450/3 | €3,716 | €2,917 | -€799 | -21.5% |
| Other amounts payable | 47/48 | €33,833 | €7,804 | -€26,029 | -76.9% |
| Accrued charges and deferred income | 492/3 | €2,721 | €853 | -€1,867 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,795 | €3,186 | -€13,610 | -81.0% |
| Other operating charges | 640/8 | €2,208 | €2,152 | -€55 | -2.5% |
| Gross operating margin | 9900 | €87,520 | €67,013 | -€20,507 | -23.4% |
| Operating profit (loss) | 9901 | €68,517 | €61,675 | -€6,842 | -10.0% |
| Financial income | 75/76B | €30 | €172,326 | +€172,296 | +566,576% |
| Recurring financial income | 75 | €30 | €423 | +€392 | +1,290% |
| Non-recurring financial income | 76B | - | €171,904 | +€171,904 | |
| Financial charges | 65/66B | €3,052 | €2,246 | -€805 | -26.4% |
| Recurring financial charges | 65 | €3,052 | €2,246 | -€805 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €65,496 | €231,755 | +€166,260 | +254% |
| Income taxes | 67/77 | €20,031 | €71,314 | +€51,283 | +256% |
| Profit (loss) for the period | 9904 | €45,465 | €160,442 | +€114,977 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €45,465 | €160,442 | +€114,977 | +253% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.