ATE 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.
ATE CONSULTING
Largest movements
- Tangible fixed assets +€34,256
up €34,256 (+1256.0%), from €2,727 to €36,983
- Cash -€22,128
down €22,128 (-37.0%), from €59,788 to €37,660
mainly Contributions, distributions and other (-€55,669) and Investment in fixed assets (net) (-€42,974)
- Debts after one year +€22,952
new in 2025: €22,952
- Profit (loss) carried forward -€21,752
no longer reported in 2025 (was €21,752)
- Current portion of long-term debt +€9,119
up €9,119 (+1489.9%), from €612 to €9,731
- Other debts +€1,375
up €1,375 (+392.7%), from €350 to €1,725
- Gross operating margin +€10,044
up €10,044 (+21.8%), from €46,083 to €56,127
- Depreciation +€6,446
up €6,446 (+283.6%), from €2,273 to €8,719
- Taxes -€2,535
down €2,535 (-19.2%), from €13,224 to €10,690
- Financial charges +€891
up €891 (+88.6%), from €1,006 to €1,897
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 | €72,731 | €84,197 | +€11,465 | +15.8% |
| Fixed assets | 21/28 | €2,727 | €36,983 | +€34,256 | +1256.0% |
| Tangible fixed assets | 22/27 | €2,727 | €36,983 | +€34,256 | +1256.0% |
| Furniture and vehicles | 24 | €2,727 | €36,983 | +€34,256 | +1256.0% |
| Current assets | 29/58 | €70,004 | €47,214 | -€22,790 | -32.6% |
| Amounts receivable within one year | 40/41 | €10,091 | €9,317 | -€774 | -7.7% |
| Trade receivables | 40 | €10,091 | €9,317 | -€774 | -7.7% |
| Cash at bank and in hand | 54/58 | €59,788 | €37,660 | -€22,128 | -37.0% |
| Deferred charges and accrued income | 490/1 | €125 | €237 | +€112 | +89.2% |
| Total equity and liabilities | 10/49 | €72,731 | €84,197 | +€11,465 | +15.8% |
| Equity | 10/15 | €55,520 | €33,769 | -€21,752 | -39.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,769 | €28,769 | = | 0.0% |
| Distributable reserves | 133 | €28,769 | €28,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,752 | - | -€21,752 | |
| Amounts payable | 17/49 | €17,211 | €50,428 | +€33,217 | +193.0% |
| Amounts payable after more than one year | 17 | - | €22,952 | +€22,952 | |
| Financial debts | 170/4 | - | €22,952 | +€22,952 | |
| Amounts payable within one year | 42/48 | €17,211 | €27,450 | +€10,239 | +59.5% |
| Current portion of amounts payable after more than one year | 42 | €612 | €9,731 | +€9,119 | +1489.9% |
| Trade debts | 44 | €745 | €732 | -€13 | -1.7% |
| Suppliers | 440/4 | €745 | €732 | -€13 | -1.7% |
| Taxes, remuneration and social security | 45 | €15,504 | €15,263 | -€241 | -1.6% |
| Taxes | 450/3 | €15,504 | €14,933 | -€571 | -3.7% |
| Remuneration and social security | 454/9 | - | €330 | +€330 | |
| Other amounts payable | 47/48 | €350 | €1,725 | +€1,375 | +392.7% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,273 | €8,719 | +€6,446 | +283.6% |
| Other operating charges | 640/8 | €811 | €1,260 | +€449 | +55.3% |
| Gross operating margin | 9900 | €46,083 | €56,127 | +€10,044 | +21.8% |
| Operating profit (loss) | 9901 | €42,999 | €46,148 | +€3,149 | +7.3% |
| Financial income | 75/76B | - | €357 | +€357 | |
| Recurring financial income | 75 | - | €357 | +€357 | |
| Financial charges | 65/66B | €1,006 | €1,897 | +€891 | +88.6% |
| Recurring financial charges | 65 | €1,006 | €1,897 | +€891 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | €41,993 | €44,607 | +€2,615 | +6.2% |
| Income taxes | 67/77 | €13,224 | €10,690 | -€2,535 | -19.2% |
| Profit (loss) for the period | 9904 | €28,769 | €33,918 | +€5,149 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,769 | €33,918 | +€5,149 | +17.9% |
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.