atk 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.
atk consult
Largest movements
- Receivables within one year -€12,909
down €12,909 (-19.6%), from €66,028 to €53,119
of which Trade receivables: -€26,439
- Cash +€4,799
up €4,799 (+7.1%), from €67,513 to €72,312
mainly Net result for the year (+€26,436) and Receivables within one year (+€12,909)
- Deferred charges and accrued income +€1,821
new in 2025: €1,821
- Trade debts -€7,034
down €7,034 (-91.4%), from €7,694 to €661
- Profit (loss) carried forward -€5,404
down €5,404 (-17.0%), from €31,843 to €26,439
- Other debts +€4,347
up €4,347 (+4.6%), from €94,758 to €99,105
- Tax, wage and social debts +€2,306
up €2,306 (+22.9%), from €10,061 to €12,366
- Gross operating margin -€6,948
down €6,948 (-15.1%), from €45,910 to €38,961
- Taxes -€2,386
down €2,386 (-22.7%), from €10,531 to €8,145
- Depreciation -€778
down €778 (-23.9%), from €3,249 to €2,472
- Other operating charges +€692
up €692 (+85.1%), from €813 to €1,505
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 | €164,817 | €159,031 | -€5,786 | -3.5% |
| Fixed assets | 21/28 | €31,275 | €30,373 | -€902 | -2.9% |
| Tangible fixed assets | 22/27 | €31,275 | €30,373 | -€902 | -2.9% |
| Land and buildings | 22 | €27,046 | €26,176 | -€870 | -3.2% |
| Furniture and vehicles | 24 | €1,990 | €2,185 | +€195 | +9.8% |
| Other tangible fixed assets | 26 | €2,239 | €2,012 | -€228 | -10.2% |
| Current assets | 29/58 | €133,541 | €128,658 | -€4,883 | -3.7% |
| Amounts receivable within one year | 40/41 | €66,028 | €53,119 | -€12,909 | -19.6% |
| Trade receivables | 40 | €45,954 | €19,516 | -€26,439 | -57.5% |
| Other amounts receivable | 41 | €20,074 | €33,603 | +€13,529 | +67.4% |
| Current investments | 50/53 | - | €1,406 | +€1,406 | |
| Cash at bank and in hand | 54/58 | €67,513 | €72,312 | +€4,799 | +7.1% |
| Deferred charges and accrued income | 490/1 | - | €1,821 | +€1,821 | |
| Total equity and liabilities | 10/49 | €164,817 | €159,031 | -€5,786 | -3.5% |
| Equity | 10/15 | €52,303 | €46,899 | -€5,404 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,843 | €26,439 | -€5,404 | -17.0% |
| Amounts payable | 17/49 | €112,513 | €112,132 | -€382 | -0.3% |
| Amounts payable within one year | 42/48 | €112,513 | €112,132 | -€382 | -0.3% |
| Trade debts | 44 | €7,694 | €661 | -€7,034 | -91.4% |
| Suppliers | 440/4 | €7,694 | €661 | -€7,034 | -91.4% |
| Taxes, remuneration and social security | 45 | €10,061 | €12,366 | +€2,306 | +22.9% |
| Taxes | 450/3 | €10,061 | €12,366 | +€2,306 | +22.9% |
| Other amounts payable | 47/48 | €94,758 | €99,105 | +€4,347 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €2,472 | -€778 | -23.9% |
| Other operating charges | 640/8 | €813 | €1,505 | +€692 | +85.1% |
| Gross operating margin | 9900 | €45,910 | €38,961 | -€6,948 | -15.1% |
| Operating profit (loss) | 9901 | €41,847 | €34,985 | -€6,863 | -16.4% |
| Financial income | 75/76B | €106 | €12 | -€94 | -88.6% |
| Recurring financial income | 75 | €106 | €12 | -€94 | -88.6% |
| Financial charges | 65/66B | €366 | €416 | +€49 | +13.5% |
| Recurring financial charges | 65 | €366 | €416 | +€49 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €41,587 | €34,581 | -€7,005 | -16.8% |
| Income taxes | 67/77 | €10,531 | €8,145 | -€2,386 | -22.7% |
| Profit (loss) for the period | 9904 | €31,055 | €26,436 | -€4,619 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,055 | €26,436 | -€4,619 | -14.9% |
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 17 October 2026 via checked.be.