ATL SERVICES: 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.
ATL SERVICES
Largest movements
- Cash -€167,035
down €167,035 (-91.4%), from €182,725 to €15,690
mainly Other debts (-€146,716) and Tax, wage and social debts (-€31,563)
- Receivables within one year -€34,453
no longer reported in 2025 (was €34,453)
of which Trade receivables: -€32,433
- Deferred charges and accrued income +€24,000
new in 2025: €24,000
- Other debts -€146,716
down €146,716 (-88.5%), from €165,760 to €19,044
- Tax, wage and social debts -€31,563
down €31,563 (-91.7%), from €34,421 to €2,858
- Gross operating margin -€94,834
down €94,834 (-95.3%), from €99,478 to €4,644
- Taxes -€27,469
down €27,469 (-98.8%), from €27,813 to €344
- Depreciation -€4,436
down €4,436 (-71.3%), from €6,218 to €1,782
- Other operating charges +€1,264
up €1,264 (+380.7%), from €332 to €1,596
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 | €218,960 | €39,690 | -€179,270 | -81.9% |
| Fixed assets | 21/28 | €1,782 | - | -€1,782 | |
| Tangible fixed assets | 22/27 | €1,782 | - | -€1,782 | |
| Furniture and vehicles | 24 | €1,782 | - | -€1,782 | |
| Current assets | 29/58 | €217,178 | €39,690 | -€177,488 | -81.7% |
| Amounts receivable within one year | 40/41 | €34,453 | - | -€34,453 | |
| Trade receivables | 40 | €32,433 | - | -€32,433 | |
| Other amounts receivable | 41 | €2,020 | - | -€2,020 | |
| Cash at bank and in hand | 54/58 | €182,725 | €15,690 | -€167,035 | -91.4% |
| Deferred charges and accrued income | 490/1 | - | €24,000 | +€24,000 | |
| Total equity and liabilities | 10/49 | €218,960 | €39,690 | -€179,270 | -81.9% |
| Equity | 10/15 | €16,910 | €17,617 | +€707 | +4.2% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,210 | €4,917 | +€707 | +16.8% |
| Amounts payable | 17/49 | €202,050 | €22,073 | -€179,977 | -89.1% |
| Amounts payable within one year | 42/48 | €202,050 | €22,073 | -€179,977 | -89.1% |
| Trade debts | 44 | €1,869 | €171 | -€1,698 | -90.9% |
| Suppliers | 440/4 | €1,869 | €171 | -€1,698 | -90.9% |
| Taxes, remuneration and social security | 45 | €34,421 | €2,858 | -€31,563 | -91.7% |
| Taxes | 450/3 | €34,421 | €2,858 | -€31,563 | -91.7% |
| Other amounts payable | 47/48 | €165,760 | €19,044 | -€146,716 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,218 | €1,782 | -€4,436 | -71.3% |
| Other operating charges | 640/8 | €332 | €1,596 | +€1,264 | +380.7% |
| Gross operating margin | 9900 | €99,478 | €4,644 | -€94,834 | -95.3% |
| Operating profit (loss) | 9901 | €92,928 | €1,266 | -€91,662 | -98.6% |
| Financial charges | 65/66B | €197 | €215 | +€18 | +9.1% |
| Recurring financial charges | 65 | €197 | €215 | +€18 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €92,731 | €1,051 | -€91,680 | -98.9% |
| Income taxes | 67/77 | €27,813 | €344 | -€27,469 | -98.8% |
| Profit (loss) for the period | 9904 | €64,918 | €707 | -€64,211 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,918 | €707 | -€64,211 | -98.9% |
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 7 October 2026 via checked.be.