ATERA 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.
ATERA Consulting
Largest movements
- Receivables within one year -€390
down €390 (-11.1%), from €3,509 to €3,119
- Profit (loss) carried forward -€919
down €919 (-10.9%), from -€8,414 to -€9,332
- Other debts +€539
up €539 (+6.0%), from €8,918 to €9,457
- Gross operating margin +€3,323
up €3,323 (+80.2%), from -€4,141 to -€819
- Other operating charges +€100
new in 2025: €100
- Financial charges -€57
no longer reported in 2025 (was €57)
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 | €3,521 | €3,124 | -€397 | -11.3% |
| Current assets | 29/58 | €3,521 | €3,124 | -€397 | -11.3% |
| Amounts receivable within one year | 40/41 | €3,509 | €3,119 | -€390 | -11.1% |
| Other amounts receivable | 41 | €3,509 | €3,119 | -€390 | -11.1% |
| Cash at bank and in hand | 54/58 | €12 | €6 | -€6 | -52.8% |
| Total equity and liabilities | 10/49 | €3,521 | €3,124 | -€397 | -11.3% |
| Equity | 10/15 | -€5,414 | -€6,332 | -€919 | -17.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,414 | -€9,332 | -€919 | -10.9% |
| Amounts payable | 17/49 | €8,935 | €9,457 | +€522 | +5.8% |
| Amounts payable within one year | 42/48 | €8,935 | €9,457 | +€522 | +5.8% |
| Trade debts | 44 | €17 | - | -€17 | |
| Suppliers | 440/4 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €8,918 | €9,457 | +€539 | +6.0% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€4,141 | -€819 | +€3,323 | +80.2% |
| Operating profit (loss) | 9901 | -€4,141 | -€919 | +€3,223 | +77.8% |
| Financial charges | 65/66B | €57 | - | -€57 | |
| Recurring financial charges | 65 | €57 | - | -€57 | |
| Profit (loss) for the period before taxes | 9903 | -€4,198 | -€919 | +€3,280 | +78.1% |
| Profit (loss) for the period | 9904 | -€4,198 | -€919 | +€3,280 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,198 | -€919 | +€3,280 | +78.1% |
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 18 October 2026 via checked.be.