ATFIME: 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.
ATFIME
Largest movements
- Tangible fixed assets -€17,826
down €17,826 (-21.9%), from €81,419 to €63,593
of which Leasing and similar rights: -€13,841
- Receivables within one year -€12,503
down €12,503 (-98.3%), from €12,720 to €218
of which Other amounts receivable: -€11,334
- Reserves +€70,924
up €70,924 (+57.1%), from €124,120 to €195,045
- Other debts -€52,513
down €52,513 (-21.8%), from €241,214 to €188,701
- Debts after one year -€32,116
down €32,116 (-30.1%), from €106,687 to €74,571
- Short-term financial debts -€19,908
down €19,908 (-66.4%), from €30,000 to €10,092
- Financial charges +€8,824
up €8,824 (+197%), from €4,488 to €13,313
- Gross operating margin -€4,627
down €4,627 (-3.1%), from €147,289 to €142,661
- Taxes -€3,509
down €3,509 (-9.3%), from €37,806 to €34,297
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 | €545,248 | €513,883 | -€31,365 | -5.8% |
| Fixed assets | 21/28 | €527,669 | €509,843 | -€17,826 | -3.4% |
| Tangible fixed assets | 22/27 | €81,419 | €63,593 | -€17,826 | -21.9% |
| Plant, machinery and equipment | 23 | €4,722 | €4,195 | -€526 | -11.1% |
| Furniture and vehicles | 24 | €2,785 | €3,615 | +€830 | +29.8% |
| Leasing and similar rights | 25 | €56,157 | €42,316 | -€13,841 | -24.6% |
| Other tangible fixed assets | 26 | €17,755 | €13,466 | -€4,289 | -24.2% |
| Financial fixed assets | 28 | €446,250 | €446,250 | = | 0.0% |
| Current assets | 29/58 | €17,579 | €4,040 | -€13,539 | -77.0% |
| Amounts receivable within one year | 40/41 | €12,720 | €218 | -€12,503 | -98.3% |
| Trade receivables | 40 | €1,386 | €218 | -€1,169 | -84.3% |
| Other amounts receivable | 41 | €11,334 | - | -€11,334 | |
| Cash at bank and in hand | 54/58 | €1,873 | €1,232 | -€641 | -34.2% |
| Deferred charges and accrued income | 490/1 | €2,986 | €2,590 | -€396 | -13.3% |
| Total equity and liabilities | 10/49 | €545,248 | €513,883 | -€31,365 | -5.8% |
| Equity | 10/15 | €124,120 | €195,045 | +€70,924 | +57.1% |
| Reserves | 13 | €124,120 | €195,045 | +€70,924 | +57.1% |
| Distributable reserves | 133 | €124,120 | €195,045 | +€70,924 | +57.1% |
| Amounts payable | 17/49 | €421,128 | €318,838 | -€102,289 | -24.3% |
| Amounts payable after more than one year | 17 | €106,687 | €74,571 | -€32,116 | -30.1% |
| Financial debts | 170/4 | €106,687 | €74,571 | -€32,116 | -30.1% |
| Amounts payable within one year | 42/48 | €314,441 | €244,268 | -€70,173 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €31,213 | €32,116 | +€903 | +2.9% |
| Financial debts | 43 | €30,000 | €10,092 | -€19,908 | -66.4% |
| Credit institutions | 430/8 | €30,000 | €10,092 | -€19,908 | -66.4% |
| Trade debts | 44 | €6,176 | €2,243 | -€3,933 | -63.7% |
| Suppliers | 440/4 | €6,176 | €2,243 | -€3,933 | -63.7% |
| Taxes, remuneration and social security | 45 | €5,838 | €11,115 | +€5,277 | +90.4% |
| Taxes | 450/3 | €3,818 | €11,115 | +€7,297 | +191% |
| Remuneration and social security | 454/9 | €2,020 | - | -€2,020 | |
| Other amounts payable | 47/48 | €241,214 | €188,701 | -€52,513 | -21.8% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,785 | €19,781 | +€996 | +5.3% |
| Other operating charges | 640/8 | €3,368 | €3,240 | -€128 | -3.8% |
| Non-recurring operating charges | 66A | - | €1,107 | +€1,107 | |
| Gross operating margin | 9900 | €147,289 | €142,661 | -€4,627 | -3.1% |
| Operating profit (loss) | 9901 | €125,136 | €118,534 | -€6,602 | -5.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €4,488 | €13,313 | +€8,824 | +197% |
| Recurring financial charges | 65 | €4,488 | €13,313 | +€8,824 | +197% |
| Profit (loss) for the period before taxes | 9903 | €120,647 | €105,221 | -€15,426 | -12.8% |
| Income taxes | 67/77 | €37,806 | €34,297 | -€3,509 | -9.3% |
| Profit (loss) for the period | 9904 | €82,842 | €70,924 | -€11,917 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,842 | €70,924 | -€11,917 | -14.4% |
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 31 October 2026 via checked.be.