ATLAS 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.
ATLAS CONSULT
Largest movements
- Tangible fixed assets +€17,769
new in 2025: €17,769
- Receivables within one year +€10,875
new in 2025: €10,875
- Cash +€875
up €875 (+53.1%), from €1,648 to €2,523
mainly Net result for the year (+€14,028) and Debts after one year (+€10,000)
- Debts after one year +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€7,558
up €7,558, from -€7,119 to €439
- Reserves +€6,470
up €6,470 (+21,567%), from €30 to €6,500
- Tax, wage and social debts +€3,926
new in 2025: €3,926
- Trade debts +€1,071
new in 2025: €1,071
- Gross operating margin +€19,476
up €19,476, from -€832 to €18,644
- Taxes +€2,220
new in 2025: €2,220
- Depreciation +€1,318
new in 2025: €1,318
- Other operating charges +€628
up €628 (+156%), from €403 to €1,032
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 | €1,648 | €31,305 | +€29,657 | +1,799% |
| Fixed assets | 21/28 | - | €17,769 | +€17,769 | |
| Tangible fixed assets | 22/27 | - | €17,769 | +€17,769 | |
| Furniture and vehicles | 24 | - | €17,769 | +€17,769 | |
| Current assets | 29/58 | €1,648 | €13,536 | +€11,888 | +721% |
| Amounts receivable within one year | 40/41 | - | €10,875 | +€10,875 | |
| Trade receivables | 40 | - | €10,875 | +€10,875 | |
| Cash at bank and in hand | 54/58 | €1,648 | €2,523 | +€875 | +53.1% |
| Deferred charges and accrued income | 490/1 | - | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €1,648 | €31,305 | +€29,657 | +1,799% |
| Equity | 10/15 | -€589 | €13,439 | +€14,028 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €30 | €6,500 | +€6,470 | +21,567% |
| Distributable reserves | 133 | €30 | €6,500 | +€6,470 | +21,567% |
| Profit (loss) carried forward | 14 | -€7,119 | €439 | +€7,558 | |
| Amounts payable | 17/49 | €2,237 | €17,866 | +€15,629 | +699% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €2,237 | €7,866 | +€5,629 | +252% |
| Trade debts | 44 | - | €1,071 | +€1,071 | |
| Suppliers | 440/4 | - | €1,071 | +€1,071 | |
| Taxes, remuneration and social security | 45 | - | €3,926 | +€3,926 | |
| Taxes | 450/3 | - | €3,926 | +€3,926 | |
| Other amounts payable | 47/48 | €2,237 | €2,870 | +€633 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,318 | +€1,318 | |
| Other operating charges | 640/8 | €403 | €1,032 | +€628 | +156% |
| Gross operating margin | 9900 | -€832 | €18,644 | +€19,476 | |
| Operating profit (loss) | 9901 | -€1,236 | €16,295 | +€17,530 | |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €45 | €57 | +€12 | +26.3% |
| Recurring financial charges | 65 | €45 | €57 | +€12 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,281 | €16,248 | +€17,529 | |
| Income taxes | 67/77 | - | €2,220 | +€2,220 | |
| Profit (loss) for the period | 9904 | -€1,281 | €14,028 | +€15,308 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,281 | €14,028 | +€15,308 |
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 22 October 2026 via checked.be.