ATD CONSULT: what changed
Two fiscal 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
- Receivables within one year +€168,013
up €168,013 (+203.4%), from €82,613 to €250,626
of which Other amounts receivable: +€170,028
- Other debts +€157,444
up €157,444 (+236.4%), from €66,588 to €224,032
- Tax, wage and social debts +€13,650
up €13,650 (+26.1%), from €52,361 to €66,011
of which Taxes: +€16,850
- Gross operating margin -€11,871
down €11,871 (-130.8%), from -€9,074 to -€20,945
- Financial income +€8,539
up €8,539 (+294.2%), from €2,903 to €11,442
- Financial charges +€5,703
up €5,703 (+338.3%), from €1,686 to €7,389
- Depreciation +€759
up €759 (+230.4%), from €329 to €1,088
- Other operating charges +€225
up €225 (+58.6%), from €384 to €610
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,426 | €317,300 | +€169,874 | +115.2% |
| Fixed assets | 21/28 | €52,323 | €53,522 | +€1,199 | +2.3% |
| Tangible fixed assets | 22/27 | €1,323 | €2,522 | +€1,199 | +90.6% |
| Furniture and vehicles | 24 | €1,323 | €2,522 | +€1,199 | +90.6% |
| Financial fixed assets | 28 | €51,000 | €51,000 | = | 0.0% |
| Current assets | 29/58 | €95,104 | €263,778 | +€168,675 | +177.4% |
| Amounts receivable after more than one year | 29 | €11,113 | €11,790 | +€677 | +6.1% |
| Trade receivables | 290 | €11,113 | €11,790 | +€677 | +6.1% |
| Amounts receivable within one year | 40/41 | €82,613 | €250,626 | +€168,013 | +203.4% |
| Trade receivables | 40 | €5,532 | €3,517 | -€2,015 | -36.4% |
| Other amounts receivable | 41 | €77,081 | €247,109 | +€170,028 | +220.6% |
| Cash at bank and in hand | 54/58 | €1,323 | €1,362 | +€39 | +2.9% |
| Deferred charges and accrued income | 490/1 | €54 | - | -€54 | |
| Total equity and liabilities | 10/49 | €147,426 | €317,300 | +€169,874 | +115.2% |
| Equity | 10/15 | €27,674 | €24,784 | -€2,890 | -10.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,674 | €21,784 | -€2,890 | -11.7% |
| Amounts payable | 17/49 | €119,752 | €292,517 | +€172,764 | +144.3% |
| Amounts payable within one year | 42/48 | €119,752 | €292,517 | +€172,764 | +144.3% |
| Trade debts | 44 | €804 | €2,474 | +€1,670 | +207.8% |
| Suppliers | 440/4 | €804 | €2,474 | +€1,670 | +207.8% |
| Taxes, remuneration and social security | 45 | €52,361 | €66,011 | +€13,650 | +26.1% |
| Taxes | 450/3 | €49,161 | €66,011 | +€16,850 | +34.3% |
| Remuneration and social security | 454/9 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €66,588 | €224,032 | +€157,444 | +236.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €1,088 | +€759 | +230.4% |
| Other operating charges | 640/8 | €384 | €610 | +€225 | +58.6% |
| Gross operating margin | 9900 | -€9,074 | -€20,945 | -€11,871 | -130.8% |
| Operating profit (loss) | 9901 | -€9,788 | -€22,643 | -€12,855 | -131.3% |
| Financial income | 75/76B | €2,903 | €11,442 | +€8,539 | +294.2% |
| Recurring financial income | 75 | €2,903 | €11,442 | +€8,539 | +294.2% |
| Financial charges | 65/66B | €1,686 | €7,389 | +€5,703 | +338.3% |
| Recurring financial charges | 65 | €1,686 | €7,389 | +€5,703 | +338.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,571 | -€18,589 | -€10,019 | -116.9% |
| Profit (loss) for the period | 9904 | -€8,571 | -€18,589 | -€10,019 | -116.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,571 | -€18,589 | -€10,019 | -116.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.