ATJ SURGERY: 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.
ATJ SURGERY
Largest movements
- Cash -€6,060
down €6,060 (-99.0%), from €6,124 to €64
mainly Net result for the year (-€48,936) and Tax, wage and social debts (-€1,604)
- Deferred charges and accrued income -€2,571
down €2,571 (-52.5%), from €4,897 to €2,326
- Tangible fixed assets -€397
down €397 (-25.6%), from €1,550 to €1,153
- Profit (loss) carried forward -€48,936
down €48,936, from €646 to -€48,289
- Other debts +€42,935
up €42,935 (+1821.8%), from €2,357 to €45,292
- Tax, wage and social debts -€1,604
down €1,604 (-67.1%), from €2,392 to €788
of which Remuneration and social security: -€1,987
- Trade debts -€1,159
down €1,159 (-30.6%), from €3,789 to €2,630
- Short-term financial debts -€265
down €265 (-68.5%), from €387 to €122
- Gross operating margin -€33,323
down €33,323 (-267.9%), from -€12,438 to -€45,760
- Financial charges -€2,384
down €2,384 (-59.1%), from €4,031 to €1,647
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 | €12,571 | €3,543 | -€9,028 | -71.8% |
| Fixed assets | 21/28 | €1,550 | €1,153 | -€397 | -25.6% |
| Tangible fixed assets | 22/27 | €1,550 | €1,153 | -€397 | -25.6% |
| Furniture and vehicles | 24 | €1,550 | €1,153 | -€397 | -25.6% |
| Current assets | 29/58 | €11,021 | €2,390 | -€8,631 | -78.3% |
| Cash at bank and in hand | 54/58 | €6,124 | €64 | -€6,060 | -99.0% |
| Deferred charges and accrued income | 490/1 | €4,897 | €2,326 | -€2,571 | -52.5% |
| Total equity and liabilities | 10/49 | €12,571 | €3,543 | -€9,028 | -71.8% |
| Equity | 10/15 | €3,646 | -€45,289 | -€48,936 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €646 | -€48,289 | -€48,936 | |
| Amounts payable | 17/49 | €8,925 | €48,832 | +€39,907 | +447.1% |
| Amounts payable within one year | 42/48 | €8,925 | €48,832 | +€39,907 | +447.1% |
| Financial debts | 43 | €387 | €122 | -€265 | -68.5% |
| Credit institutions | 430/8 | €387 | €122 | -€265 | -68.5% |
| Trade debts | 44 | €3,789 | €2,630 | -€1,159 | -30.6% |
| Suppliers | 440/4 | €3,789 | €2,630 | -€1,159 | -30.6% |
| Taxes, remuneration and social security | 45 | €2,392 | €788 | -€1,604 | -67.1% |
| Taxes | 450/3 | €405 | €788 | +€383 | +94.4% |
| Remuneration and social security | 454/9 | €1,987 | - | -€1,987 | |
| Other amounts payable | 47/48 | €2,357 | €45,292 | +€42,935 | +1821.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €397 | = | 0.0% |
| Other operating charges | 640/8 | €1,122 | €748 | -€373 | -33.3% |
| Gross operating margin | 9900 | -€12,438 | -€45,760 | -€33,323 | -267.9% |
| Operating profit (loss) | 9901 | -€13,956 | -€46,905 | -€32,949 | -236.1% |
| Financial charges | 65/66B | €4,031 | €1,647 | -€2,384 | -59.1% |
| Recurring financial charges | 65 | €4,031 | €1,647 | -€2,384 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,987 | -€48,553 | -€30,566 | -169.9% |
| Income taxes | 67/77 | €405 | €383 | -€23 | -5.6% |
| Profit (loss) for the period | 9904 | -€18,393 | -€48,936 | -€30,543 | -166.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,393 | -€48,936 | -€30,543 | -166.1% |
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 10 October 2026 via checked.be.