ATITLAN 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.
ATITLAN CONSULTING
Largest movements
- Receivables within one year +€21,854
up €21,854 (+98.5%), from €22,188 to €44,042
of which Trade receivables: +€20,203
- Cash -€18,858
down €18,858 (-75.4%), from €25,022 to €6,163
mainly Contributions, distributions and other (-€29,429) and Receivables within one year (-€21,854)
- Tangible fixed assets +€9,175
up €9,175 (+73.2%), from €12,542 to €21,718
of which Plant, machinery and equipment: +€9,378
- Deferred charges and accrued income +€8,864
up €8,864 (+514%), from €1,725 to €10,588
- Stocks and contracts -€6,290
down €6,290 (-62.0%), from €10,139 to €3,849
- Reserves +€22,032
up €22,032 (+12.9%), from €170,968 to €193,000
- Tax, wage and social debts -€6,401
down €6,401 (-27.1%), from €23,586 to €17,185
of which Taxes: -€6,401
- Gross operating margin +€28,932
up €28,932 (+76.0%), from €38,057 to €66,988
- Financial charges -€11,699
down €11,699, from €7,683 to -€4,016
- Taxes +€8,531
up €8,531 (+82.4%), from €10,354 to €18,885
- Financial income +€2,404
up €2,404 (+147%), from €1,635 to €4,039
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 | €202,140 | €218,106 | +€15,966 | +7.9% |
| Fixed assets | 21/28 | €12,542 | €21,718 | +€9,175 | +73.2% |
| Tangible fixed assets | 22/27 | €12,542 | €21,718 | +€9,175 | +73.2% |
| Plant, machinery and equipment | 23 | €2,988 | €12,365 | +€9,378 | +314% |
| Furniture and vehicles | 24 | €609 | €355 | -€254 | -41.7% |
| Other tangible fixed assets | 26 | €8,945 | €8,997 | +€52 | +0.6% |
| Current assets | 29/58 | €189,598 | €196,388 | +€6,790 | +3.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,139 | €3,849 | -€6,290 | -62.0% |
| Stocks | 30/36 | €10,139 | €3,849 | -€6,290 | -62.0% |
| Amounts receivable within one year | 40/41 | €22,188 | €44,042 | +€21,854 | +98.5% |
| Trade receivables | 40 | €14,382 | €34,586 | +€20,203 | +140% |
| Other amounts receivable | 41 | €7,806 | €9,456 | +€1,650 | +21.1% |
| Current investments | 50/53 | €80,524 | €81,746 | +€1,222 | +1.5% |
| Cash at bank and in hand | 54/58 | €25,022 | €6,163 | -€18,858 | -75.4% |
| Deferred charges and accrued income | 490/1 | €1,725 | €10,588 | +€8,864 | +514% |
| Total equity and liabilities | 10/49 | €202,140 | €218,106 | +€15,966 | +7.9% |
| Equity | 10/15 | €177,710 | €199,742 | +€22,032 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €170,968 | €193,000 | +€22,032 | +12.9% |
| Distributable reserves | 133 | €170,968 | €193,000 | +€22,032 | +12.9% |
| Profit (loss) carried forward | 14 | €542 | €542 | = | 0.0% |
| Amounts payable | 17/49 | €24,430 | €18,364 | -€6,066 | -24.8% |
| Amounts payable within one year | 42/48 | €24,430 | €18,364 | -€6,066 | -24.8% |
| Trade debts | 44 | €844 | €1,179 | +€335 | +39.7% |
| Suppliers | 440/4 | €844 | €1,179 | +€335 | +39.7% |
| Taxes, remuneration and social security | 45 | €23,586 | €17,185 | -€6,401 | -27.1% |
| Taxes | 450/3 | €21,647 | €15,245 | -€6,401 | -29.6% |
| Remuneration and social security | 454/9 | €1,939 | €1,939 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €8,219 | +€8,219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,751 | €4,183 | +€431 | +11.5% |
| Other operating charges | 640/8 | €820 | €516 | -€304 | -37.1% |
| Gross operating margin | 9900 | €38,057 | €66,988 | +€28,932 | +76.0% |
| Operating profit (loss) | 9901 | €33,485 | €62,290 | +€28,805 | +86.0% |
| Financial income | 75/76B | €1,635 | €4,039 | +€2,404 | +147% |
| Recurring financial income | 75 | €1,635 | €4,039 | +€2,404 | +147% |
| Financial charges | 65/66B | €7,683 | -€4,016 | -€11,699 | |
| Recurring financial charges | 65 | €7,683 | -€4,016 | -€11,699 | |
| Profit (loss) for the period before taxes | 9903 | €27,436 | €70,345 | +€42,908 | +156% |
| Income taxes | 67/77 | €10,354 | €18,885 | +€8,531 | +82.4% |
| Profit (loss) for the period | 9904 | €17,083 | €51,460 | +€34,378 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €17,083 | €51,460 | +€34,378 | +201% |
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.