ATIS CONSULTING: 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.
ATIS CONSULTING
Largest movements
- Cash +€69,872
up €69,872 (+45.2%), from €154,735 to €224,607
mainly Net result for the year (+€34,428) and Receivables within one year (+€34,055)
- Receivables within one year -€34,055
down €34,055 (-29.7%), from €114,830 to €80,775
of which Other amounts receivable: -€48,607
- Deferred charges and accrued income -€6,426
down €6,426 (-82.8%), from €7,759 to €1,332
- Reserves +€34,428
up €34,428 (+12.9%), from €266,269 to €300,697
- Tax, wage and social debts -€8,704
down €8,704 (-33.8%), from €25,757 to €17,053
- Trade debts +€6,221
up €6,221 (+201.3%), from €3,090 to €9,310
- Financial charges +€17,336
up €17,336 (+41.6%), from €41,653 to €58,990
- Gross operating margin -€13,676
down €13,676 (-11.0%), from €124,546 to €110,869
- Taxes -€10,320
down €10,320 (-40.8%), from €25,278 to €14,958
- Financial income -€2,083
down €2,083 (-33.5%), from €6,212 to €4,129
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 | €307,515 | €339,460 | +€31,945 | +10.4% |
| Fixed assets | 21/28 | €21,192 | €23,746 | +€2,554 | +12.1% |
| Tangible fixed assets | 22/27 | €21,192 | €23,746 | +€2,554 | +12.1% |
| Plant, machinery and equipment | 23 | €943 | €690 | -€253 | -26.8% |
| Furniture and vehicles | 24 | €4,267 | €8,326 | +€4,060 | +95.1% |
| Other tangible fixed assets | 26 | €15,982 | €14,729 | -€1,252 | -7.8% |
| Current assets | 29/58 | €286,324 | €315,715 | +€29,391 | +10.3% |
| Amounts receivable within one year | 40/41 | €114,830 | €80,775 | -€34,055 | -29.7% |
| Trade receivables | 40 | €15,826 | €30,377 | +€14,552 | +92.0% |
| Other amounts receivable | 41 | €99,004 | €50,397 | -€48,607 | -49.1% |
| Current investments | 50/53 | €9,000 | €9,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €154,735 | €224,607 | +€69,872 | +45.2% |
| Deferred charges and accrued income | 490/1 | €7,759 | €1,332 | -€6,426 | -82.8% |
| Total equity and liabilities | 10/49 | €307,515 | €339,460 | +€31,945 | +10.4% |
| Equity | 10/15 | €278,669 | €313,097 | +€34,428 | +12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €266,269 | €300,697 | +€34,428 | +12.9% |
| Distributable reserves | 133 | €266,269 | €300,697 | +€34,428 | +12.9% |
| Amounts payable | 17/49 | €28,846 | €26,363 | -€2,483 | -8.6% |
| Amounts payable within one year | 42/48 | €28,846 | €26,363 | -€2,483 | -8.6% |
| Trade debts | 44 | €3,090 | €9,310 | +€6,221 | +201.3% |
| Suppliers | 440/4 | €3,090 | €9,310 | +€6,221 | +201.3% |
| Taxes, remuneration and social security | 45 | €25,757 | €17,053 | -€8,704 | -33.8% |
| Taxes | 450/3 | €25,757 | €17,053 | -€8,704 | -33.8% |
| Non-recurring operating income | 76A | €3,230 | - | -€3,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,933 | €5,258 | +€325 | +6.6% |
| Other operating charges | 640/8 | €1,421 | €1,365 | -€56 | -3.9% |
| Gross operating margin | 9900 | €124,546 | €110,869 | -€13,676 | -11.0% |
| Operating profit (loss) | 9901 | €118,193 | €104,247 | -€13,946 | -11.8% |
| Financial income | 75/76B | €6,212 | €4,129 | -€2,083 | -33.5% |
| Recurring financial income | 75 | €6,212 | €4,129 | -€2,083 | -33.5% |
| Financial charges | 65/66B | €41,653 | €58,990 | +€17,336 | +41.6% |
| Recurring financial charges | 65 | €41,653 | €58,990 | +€17,336 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €82,751 | €49,386 | -€33,365 | -40.3% |
| Income taxes | 67/77 | €25,278 | €14,958 | -€10,320 | -40.8% |
| Profit (loss) for the period | 9904 | €57,473 | €34,428 | -€23,045 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,473 | €34,428 | -€23,045 | -40.1% |
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 9 October 2026 via checked.be.