ATD CONSULT: 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.
ATD CONSULT
Largest movements
- Cash -€15,946
down €15,946 (-74.4%), from €21,434 to €5,488
mainly Trade debts (-€14,434) and Tax, wage and social debts (-€11,085)
- Tangible fixed assets -€10,097
down €10,097 (-37.7%), from €26,773 to €16,676
of which Furniture and vehicles: -€9,742
- Receivables within one year -€6,658
down €6,658 (-17.8%), from €37,394 to €30,736
of which Trade receivables: -€8,421
- Trade debts -€14,434
down €14,434 (-76.7%), from €18,806 to €4,373
- Tax, wage and social debts -€11,085
down €11,085 (-53.6%), from €20,684 to €9,599
- Debts after one year -€5,086
no longer reported in 2025 (was €5,086)
- Current portion of long-term debt -€3,525
down €3,525 (-40.9%), from €8,611 to €5,086
- Other debts +€1,429
up €1,429 (+4.9%), from €29,414 to €30,843
- Gross operating margin -€9,729
down €9,729 (-26.8%), from €36,291 to €26,562
- Taxes -€1,330
down €1,330 (-18.8%), from €7,069 to €5,739
- Other operating charges +€607
up €607 (+21.2%), from €2,866 to €3,473
- Financial charges +€378
up €378 (+65.9%), from €574 to €952
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 | €85,601 | €52,901 | -€32,700 | -38.2% |
| Fixed assets | 21/28 | €26,773 | €16,676 | -€10,097 | -37.7% |
| Tangible fixed assets | 22/27 | €26,773 | €16,676 | -€10,097 | -37.7% |
| Furniture and vehicles | 24 | €25,607 | €15,866 | -€9,742 | -38.0% |
| Other tangible fixed assets | 26 | €1,166 | €811 | -€355 | -30.4% |
| Current assets | 29/58 | €58,828 | €36,224 | -€22,604 | -38.4% |
| Amounts receivable within one year | 40/41 | €37,394 | €30,736 | -€6,658 | -17.8% |
| Trade receivables | 40 | €21,871 | €13,450 | -€8,421 | -38.5% |
| Other amounts receivable | 41 | €15,523 | €17,287 | +€1,763 | +11.4% |
| Cash at bank and in hand | 54/58 | €21,434 | €5,488 | -€15,946 | -74.4% |
| Total equity and liabilities | 10/49 | €85,601 | €52,901 | -€32,700 | -38.2% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €82,601 | €49,901 | -€32,700 | -39.6% |
| Amounts payable after more than one year | 17 | €5,086 | - | -€5,086 | |
| Financial debts | 170/4 | €5,086 | - | -€5,086 | |
| Amounts payable within one year | 42/48 | €77,515 | €49,901 | -€27,614 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €8,611 | €5,086 | -€3,525 | -40.9% |
| Trade debts | 44 | €18,806 | €4,373 | -€14,434 | -76.7% |
| Suppliers | 440/4 | €18,806 | €4,373 | -€14,434 | -76.7% |
| Taxes, remuneration and social security | 45 | €20,684 | €9,599 | -€11,085 | -53.6% |
| Taxes | 450/3 | €20,684 | €9,599 | -€11,085 | -53.6% |
| Other amounts payable | 47/48 | €29,414 | €30,843 | +€1,429 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,138 | €12,362 | +€225 | +1.8% |
| Other operating charges | 640/8 | €2,866 | €3,473 | +€607 | +21.2% |
| Gross operating margin | 9900 | €36,291 | €26,562 | -€9,729 | -26.8% |
| Operating profit (loss) | 9901 | €21,287 | €10,726 | -€10,561 | -49.6% |
| Financial income | 75/76B | €2 | €21 | +€18 | +797% |
| Recurring financial income | 75 | €2 | €21 | +€18 | +797% |
| Financial charges | 65/66B | €574 | €952 | +€378 | +65.9% |
| Recurring financial charges | 65 | €574 | €952 | +€378 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €20,716 | €9,795 | -€10,921 | -52.7% |
| Income taxes | 67/77 | €7,069 | €5,739 | -€1,330 | -18.8% |
| Profit (loss) for the period | 9904 | €13,647 | €4,056 | -€9,591 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,647 | €4,056 | -€9,591 | -70.3% |
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 23 October 2026 via checked.be.