ATI CONSULT: 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.
ATI CONSULT
Largest movements
- Tangible fixed assets -€95,510
down €95,510 (-13.6%), from €702,045 to €606,535
of which Land and buildings: -€95,175
- Stocks and contracts -€64,734
down €64,734 (-49.6%), from €130,590 to €65,856
- Profit (loss) carried forward -€56,606
down €56,606 (-32.3%), from -€175,448 to -€232,053
- Other debts -€55,989
down €55,989 (-20.0%), from €279,738 to €223,749
- Short-term financial debts -€45,109
down €45,109 (-30.1%), from €150,109 to €105,000
of which Credit institutions: -€45,109
- Revaluation surpluses -€13,752
down €13,752 (-6.0%), from €229,198 to €215,446
- Reserves +€13,752
up €13,752 (+3.3%), from €412,802 to €426,554
of which Distributable reserves: +€13,752
- Gross operating margin -€133,256
down €133,256 (-83.3%), from €160,012 to €26,756
- Financial charges -€4,048
down €4,048 (-25.8%), from €15,710 to €11,662
- Depreciation -€1,918
down €1,918 (-4.1%), from €47,298 to €45,380
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 | €924,225 | €761,427 | -€162,798 | -17.6% |
| Fixed assets | 21/28 | €702,045 | €606,535 | -€95,510 | -13.6% |
| Tangible fixed assets | 22/27 | €702,045 | €606,535 | -€95,510 | -13.6% |
| Land and buildings | 22 | €700,224 | €605,049 | -€95,175 | -13.6% |
| Plant, machinery and equipment | 23 | €130 | €0 | -€130 | -100% |
| Furniture and vehicles | 24 | €205 | €0 | -€205 | -100% |
| Other tangible fixed assets | 26 | €1,486 | €1,486 | = | 0.0% |
| Current assets | 29/58 | €222,181 | €154,892 | -€67,288 | -30.3% |
| Stocks and contracts in progress | 3 | €130,590 | €65,856 | -€64,734 | -49.6% |
| Stocks | 30/36 | €130,590 | €65,856 | -€64,734 | -49.6% |
| Amounts receivable within one year | 40/41 | €29,497 | €20,655 | -€8,841 | -30.0% |
| Trade receivables | 40 | €22,501 | €20,655 | -€1,845 | -8.2% |
| Other amounts receivable | 41 | €6,996 | €0 | -€6,996 | -100% |
| Cash at bank and in hand | 54/58 | €59,048 | €66,520 | +€7,471 | +12.7% |
| Deferred charges and accrued income | 490/1 | €3,045 | €1,861 | -€1,184 | -38.9% |
| Total equity and liabilities | 10/49 | €924,225 | €761,427 | -€162,798 | -17.6% |
| Equity | 10/15 | €486,552 | €429,947 | -€56,606 | -11.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €229,198 | €215,446 | -€13,752 | -6.0% |
| Reserves | 13 | €412,802 | €426,554 | +€13,752 | +3.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €412,802 | €426,554 | +€13,752 | +3.3% |
| Profit (loss) carried forward | 14 | -€175,448 | -€232,053 | -€56,606 | -32.3% |
| Amounts payable | 17/49 | €437,673 | €331,481 | -€106,192 | -24.3% |
| Amounts payable within one year | 42/48 | €435,685 | €331,481 | -€104,204 | -23.9% |
| Financial debts | 43 | €150,109 | €105,000 | -€45,109 | -30.1% |
| Credit institutions | 430/8 | €150,109 | €105,000 | -€45,109 | -30.1% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,417 | €1,761 | -€656 | -27.1% |
| Suppliers | 440/4 | €2,417 | €1,761 | -€656 | -27.1% |
| Taxes, remuneration and social security | 45 | €3,421 | €970 | -€2,451 | -71.6% |
| Taxes | 450/3 | €3,421 | €970 | -€2,451 | -71.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €279,738 | €223,749 | -€55,989 | -20.0% |
| Accrued charges and deferred income | 492/3 | €1,988 | €0 | -€1,988 | -100% |
| Non-recurring operating income | 76A | €232 | €1,123 | +€891 | +384% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,298 | €45,380 | -€1,918 | -4.1% |
| Other operating charges | 640/8 | €21,262 | €21,953 | +€691 | +3.3% |
| Non-recurring operating charges | 66A | €5,078 | €4,379 | -€698 | -13.8% |
| Gross operating margin | 9900 | €160,012 | €26,756 | -€133,256 | -83.3% |
| Operating profit (loss) | 9901 | €86,375 | -€44,956 | -€131,331 | |
| Financial income | 75/76B | €244 | €139 | -€105 | -43.0% |
| Recurring financial income | 75 | €244 | €139 | -€105 | -43.0% |
| Financial charges | 65/66B | €15,710 | €11,662 | -€4,048 | -25.8% |
| Recurring financial charges | 65 | €15,710 | €11,662 | -€4,048 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €70,909 | -€56,479 | -€127,388 | |
| Income taxes | 67/77 | €289 | €127 | -€162 | -56.2% |
| Profit (loss) for the period | 9904 | €70,620 | -€56,606 | -€127,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,620 | -€56,606 | -€127,226 |
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 16 October 2026 via checked.be.