ATD 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.
ATD CONSULTING
Largest movements
- Receivables within one year +€40,947
up €40,947 (+334.1%), from €12,256 to €53,203
of which Trade receivables: +€53,203
- Tangible fixed assets +€1,420
new in 2024: €1,420
- Profit (loss) carried forward +€16,412
up €16,412 (+236.9%), from €6,927 to €23,339
- Other debts +€15,791
new in 2024: €15,791
- Short-term financial debts +€7,051
new in 2024: €7,051
- Tax, wage and social debts +€3,710
up €3,710 (+158.2%), from €2,345 to €6,055
- Trade debts -€597
down €597 (-60.7%), from €984 to €387
- Gross operating margin +€40,657
up €40,657, from -€600 to €40,057
- Taxes +€6,055
new in 2024: €6,055
- Financial charges +€1,269
up €1,269 (+566.4%), from €224 to €1,493
- Depreciation +€710
new in 2024: €710
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,256 | €54,623 | +€42,367 | +345.7% |
| Fixed assets | 21/28 | - | €1,420 | +€1,420 | |
| Tangible fixed assets | 22/27 | - | €1,420 | +€1,420 | |
| Furniture and vehicles | 24 | - | €1,420 | +€1,420 | |
| Current assets | 29/58 | €12,256 | €53,203 | +€40,947 | +334.1% |
| Amounts receivable within one year | 40/41 | €12,256 | €53,203 | +€40,947 | +334.1% |
| Trade receivables | 40 | - | €53,203 | +€53,203 | |
| Other amounts receivable | 41 | €12,256 | - | -€12,256 | |
| Total equity and liabilities | 10/49 | €12,256 | €54,623 | +€42,367 | +345.7% |
| Equity | 10/15 | €8,927 | €25,339 | +€16,412 | +183.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,927 | €23,339 | +€16,412 | +236.9% |
| Amounts payable | 17/49 | €3,329 | €29,284 | +€25,955 | +779.6% |
| Amounts payable within one year | 42/48 | €3,329 | €29,284 | +€25,955 | +779.6% |
| Financial debts | 43 | - | €7,051 | +€7,051 | |
| Credit institutions | 430/8 | - | €7,051 | +€7,051 | |
| Trade debts | 44 | €984 | €387 | -€597 | -60.7% |
| Suppliers | 440/4 | €984 | €387 | -€597 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,345 | €6,055 | +€3,710 | +158.2% |
| Taxes | 450/3 | €2,345 | €6,055 | +€3,710 | +158.2% |
| Other amounts payable | 47/48 | - | €15,791 | +€15,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €710 | +€710 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.7% |
| Gross operating margin | 9900 | -€600 | €40,057 | +€40,657 | |
| Operating profit (loss) | 9901 | -€984 | €38,960 | +€39,944 | |
| Financial income | 75/76B | €242 | - | -€242 | |
| Recurring financial income | 75 | €242 | - | -€242 | |
| Financial charges | 65/66B | €224 | €1,493 | +€1,269 | +566.4% |
| Recurring financial charges | 65 | €224 | €1,493 | +€1,269 | +566.4% |
| Profit (loss) for the period before taxes | 9903 | -€967 | €37,467 | +€38,433 | |
| Income taxes | 67/77 | - | €6,055 | +€6,055 | |
| Profit (loss) for the period | 9904 | -€967 | €31,412 | +€32,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€967 | €31,412 | +€32,379 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.