Atlas Consultancy: 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 Consultancy
Largest movements
- Cash +€26,926
up €26,926 (+76.3%), from €35,286 to €62,212
mainly Net result for the year (+€26,266) and Receivables within one year (+€1,112)
- Receivables within one year -€1,112
down €1,112 (-6.8%), from €16,411 to €15,298
of which Trade receivables: -€1,562
- Profit (loss) carried forward +€26,266
up €26,266 (+53.7%), from €48,937 to €75,202
- Tax, wage and social debts -€1,285
down €1,285 (-41.6%), from €3,086 to €1,801
- Gross operating margin -€14,211
down €14,211 (-28.5%), from €49,950 to €35,739
- Taxes -€3,168
down €3,168 (-26.3%), from €12,041 to €8,873
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 | €53,801 | €78,583 | +€24,782 | +46.1% |
| Fixed assets | 21/28 | €825 | €385 | -€440 | -53.4% |
| Tangible fixed assets | 22/27 | €825 | €385 | -€440 | -53.4% |
| Plant, machinery and equipment | 23 | €825 | €385 | -€440 | -53.4% |
| Current assets | 29/58 | €52,976 | €78,198 | +€25,223 | +47.6% |
| Amounts receivable within one year | 40/41 | €16,411 | €15,298 | -€1,112 | -6.8% |
| Trade receivables | 40 | €12,070 | €10,508 | -€1,562 | -12.9% |
| Other amounts receivable | 41 | €4,341 | €4,791 | +€450 | +10.4% |
| Cash at bank and in hand | 54/58 | €35,286 | €62,212 | +€26,926 | +76.3% |
| Deferred charges and accrued income | 490/1 | €1,279 | €688 | -€591 | -46.2% |
| Total equity and liabilities | 10/49 | €53,801 | €78,583 | +€24,782 | +46.1% |
| Equity | 10/15 | €50,437 | €76,702 | +€26,266 | +52.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,937 | €75,202 | +€26,266 | +53.7% |
| Amounts payable | 17/49 | €3,364 | €1,881 | -€1,484 | -44.1% |
| Amounts payable within one year | 42/48 | €3,364 | €1,881 | -€1,484 | -44.1% |
| Trade debts | 44 | €278 | €80 | -€198 | -71.2% |
| Suppliers | 440/4 | €278 | €80 | -€198 | -71.2% |
| Taxes, remuneration and social security | 45 | €3,086 | €1,801 | -€1,285 | -41.6% |
| Taxes | 450/3 | €3,086 | €1,801 | -€1,285 | -41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €440 | -€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €49,950 | €35,739 | -€14,211 | -28.5% |
| Operating profit (loss) | 9901 | €49,391 | €35,178 | -€14,213 | -28.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €49,352 | €35,138 | -€14,214 | -28.8% |
| Income taxes | 67/77 | €12,041 | €8,873 | -€3,168 | -26.3% |
| Profit (loss) for the period | 9904 | €37,311 | €26,266 | -€11,045 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,311 | €26,266 | -€11,045 | -29.6% |
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 12 October 2026 via checked.be.