ATK 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.
ATK Consulting
Largest movements
- Cash +€56,873
up €56,873 (+16.9%), from €337,493 to €394,365
mainly Net result for the year (+€100,115) and Tax, wage and social debts (+€5,538)
- Receivables within one year +€46,939
new in 2025: €46,939
- Tangible fixed assets +€6,396
up €6,396 (+883%), from €725 to €7,120
of which Furniture and vehicles: +€6,700
- Reserves +€100,115
up €100,115 (+33.2%), from €301,693 to €401,808
- Tax, wage and social debts +€5,538
up €5,538 (+24.4%), from €22,722 to €28,261
of which Taxes: +€11,259
- Gross operating margin +€31,399
up €31,399 (+25.8%), from €121,726 to €153,125
- Taxes +€15,131
up €15,131 (+42.7%), from €35,416 to €50,546
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 | €341,162 | €449,892 | +€108,730 | +31.9% |
| Fixed assets | 21/28 | €725 | €7,120 | +€6,396 | +883% |
| Tangible fixed assets | 22/27 | €725 | €7,120 | +€6,396 | +883% |
| Plant, machinery and equipment | 23 | €725 | €420 | -€305 | -42.1% |
| Furniture and vehicles | 24 | - | €6,700 | +€6,700 | |
| Current assets | 29/58 | €340,438 | €442,772 | +€102,334 | +30.1% |
| Amounts receivable within one year | 40/41 | - | €46,939 | +€46,939 | |
| Trade receivables | 40 | - | €46,939 | +€46,939 | |
| Cash at bank and in hand | 54/58 | €337,493 | €394,365 | +€56,873 | +16.9% |
| Deferred charges and accrued income | 490/1 | €2,945 | €1,467 | -€1,478 | -50.2% |
| Total equity and liabilities | 10/49 | €341,162 | €449,892 | +€108,730 | +31.9% |
| Equity | 10/15 | €306,693 | €406,808 | +€100,115 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €301,693 | €401,808 | +€100,115 | +33.2% |
| Distributable reserves | 133 | €301,693 | €401,808 | +€100,115 | +33.2% |
| Amounts payable | 17/49 | €34,470 | €43,084 | +€8,614 | +25.0% |
| Amounts payable within one year | 42/48 | €31,164 | €40,456 | +€9,292 | +29.8% |
| Trade debts | 44 | €3,036 | €4,853 | +€1,818 | +59.9% |
| Suppliers | 440/4 | €3,036 | €4,853 | +€1,818 | +59.9% |
| Taxes, remuneration and social security | 45 | €22,722 | €28,261 | +€5,538 | +24.4% |
| Taxes | 450/3 | €16,394 | €27,653 | +€11,259 | +68.7% |
| Remuneration and social security | 454/9 | €6,329 | €608 | -€5,721 | -90.4% |
| Other amounts payable | 47/48 | €5,406 | €7,342 | +€1,936 | +35.8% |
| Accrued charges and deferred income | 492/3 | €3,306 | €2,628 | -€678 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €507 | +€317 | +167% |
| Other operating charges | 640/8 | €976 | €1,004 | +€28 | +2.9% |
| Gross operating margin | 9900 | €121,726 | €153,125 | +€31,399 | +25.8% |
| Operating profit (loss) | 9901 | €120,560 | €151,615 | +€31,055 | +25.8% |
| Financial charges | 65/66B | €1,607 | €953 | -€654 | -40.7% |
| Recurring financial charges | 65 | €1,607 | €953 | -€654 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €118,953 | €150,662 | +€31,709 | +26.7% |
| Income taxes | 67/77 | €35,416 | €50,546 | +€15,131 | +42.7% |
| Profit (loss) for the period | 9904 | €83,537 | €100,115 | +€16,578 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,537 | €100,115 | +€16,578 | +19.8% |
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 19 October 2026 via checked.be.