ATIM: what changed
Two fiscal 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.
ATIM
Largest movements
- Tangible fixed assets -€14,497
down €14,497 (-12.3%), from €118,131 to €103,634
- Cash +€9,055
up €9,055 (+12.5%), from €72,693 to €81,748
mainly Net result for the year (+€15,734) and Depreciation (+€14,497)
- Receivables within one year -€2,467
down €2,467 (-38.5%), from €6,412 to €3,944
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Profit (loss) carried forward +€15,734
new in 2025: €15,734
- Tax, wage and social debts +€5,763
new in 2025: €5,763
- Gross operating margin +€1,538
up €1,538 (+4.4%), from €34,806 to €36,344
- Depreciation +€918
up €918 (+6.8%), from €13,578 to €14,497
- Taxes +€595
up €595 (+11.5%), from €5,168 to €5,763
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €197,235 | €189,327 | -€7,909 | -4.0% |
| Fixed assets | 21/28 | €118,131 | €103,634 | -€14,497 | -12.3% |
| Tangible fixed assets | 22/27 | €118,131 | €103,634 | -€14,497 | -12.3% |
| Land and buildings | 22 | €118,131 | €103,634 | -€14,497 | -12.3% |
| Current assets | 29/58 | €79,104 | €85,692 | +€6,588 | +8.3% |
| Amounts receivable within one year | 40/41 | €6,412 | €3,944 | -€2,467 | -38.5% |
| Other amounts receivable | 41 | €6,412 | €3,944 | -€2,467 | -38.5% |
| Cash at bank and in hand | 54/58 | €72,693 | €81,748 | +€9,055 | +12.5% |
| Total equity and liabilities | 10/49 | €197,235 | €189,327 | -€7,909 | -4.0% |
| Equity | 10/15 | €162,645 | €178,379 | +€15,734 | +9.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €100,672 | €100,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €94,474 | €94,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €15,734 | +€15,734 | |
| Amounts payable | 17/49 | €34,590 | €10,948 | -€23,642 | -68.3% |
| Amounts payable within one year | 42/48 | €30,960 | €6,889 | -€24,072 | -77.7% |
| Trade debts | 44 | €960 | €1,126 | +€165 | +17.2% |
| Suppliers | 440/4 | €960 | €1,126 | +€165 | +17.2% |
| Taxes, remuneration and social security | 45 | - | €5,763 | +€5,763 | |
| Taxes | 450/3 | - | €5,763 | +€5,763 | |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €3,630 | €4,059 | +€429 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,578 | €14,497 | +€918 | +6.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €34,806 | €36,344 | +€1,538 | +4.4% |
| Operating profit (loss) | 9901 | €20,841 | €21,848 | +€1,007 | +4.8% |
| Financial charges | 65/66B | €297 | €351 | +€54 | +18.3% |
| Recurring financial charges | 65 | €297 | €351 | +€54 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €20,544 | €21,497 | +€953 | +4.6% |
| Income taxes | 67/77 | €5,168 | €5,763 | +€595 | +11.5% |
| Profit (loss) for the period | 9904 | €15,376 | €15,734 | +€357 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,376 | €15,734 | +€357 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.