ATM: 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.
ATM
Largest movements
- Deferred charges and accrued income +€6,987
up €6,987 (+26226.1%), from €27 to €7,013
- Receivables within one year +€1,158
up €1,158 (+12.2%), from €9,517 to €10,675
- Cash -€509
down €509 (-86.4%), from €589 to €80
mainly Deferred charges and accrued income (-€6,987) and Receivables within one year (-€1,158)
- Other debts +€6,525
up €6,525 (+3.7%), from €177,600 to €184,125
- Trade debts +€1,234
up €1,234 (+7.4%), from €16,604 to €17,838
- Tax, wage and social debts -€335
down €335 (-9.8%), from €3,429 to €3,094
- Profit (loss) carried forward +€241
up €241 (+0.1%), from -€248,415 to -€248,174
- Gross operating margin +€12,586
up €12,586, from -€10,540 to €2,045
- Financial income +€360
up €360 (+30796.6%), from €1 to €361
- Other operating charges +€117
up €117 (+9.8%), from €1,185 to €1,302
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 | €12,511 | €20,147 | +€7,636 | +61.0% |
| Fixed assets | 21/28 | €2,379 | €2,379 | = | 0.0% |
| Financial fixed assets | 28 | €2,379 | €2,379 | = | 0.0% |
| Current assets | 29/58 | €10,132 | €17,768 | +€7,636 | +75.4% |
| Amounts receivable within one year | 40/41 | €9,517 | €10,675 | +€1,158 | +12.2% |
| Trade receivables | 40 | €9,517 | €10,675 | +€1,158 | +12.2% |
| Cash at bank and in hand | 54/58 | €589 | €80 | -€509 | -86.4% |
| Deferred charges and accrued income | 490/1 | €27 | €7,013 | +€6,987 | +26226.1% |
| Total equity and liabilities | 10/49 | €12,511 | €20,147 | +€7,636 | +61.0% |
| Equity | 10/15 | -€186,319 | -€186,078 | +€241 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Uncalled capital | 101 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €123 | €123 | = | 0.0% |
| Non-distributable reserves | 130/1 | €123 | €123 | = | 0.0% |
| Legal reserve | 130 | €123 | €123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,415 | -€248,174 | +€241 | +0.1% |
| Amounts payable | 17/49 | €198,830 | €206,225 | +€7,395 | +3.7% |
| Amounts payable within one year | 42/48 | €198,830 | €206,225 | +€7,395 | +3.7% |
| Financial debts | 43 | €1,197 | €1,169 | -€28 | -2.4% |
| Credit institutions | 430/8 | €1,197 | €1,169 | -€28 | -2.4% |
| Trade debts | 44 | €16,604 | €17,838 | +€1,234 | +7.4% |
| Suppliers | 440/4 | €16,604 | €17,838 | +€1,234 | +7.4% |
| Taxes, remuneration and social security | 45 | €3,429 | €3,094 | -€335 | -9.8% |
| Taxes | 450/3 | €3,429 | €3,094 | -€335 | -9.8% |
| Other amounts payable | 47/48 | €177,600 | €184,125 | +€6,525 | +3.7% |
| Other operating charges | 640/8 | €1,185 | €1,302 | +€117 | +9.8% |
| Gross operating margin | 9900 | -€10,540 | €2,045 | +€12,586 | |
| Operating profit (loss) | 9901 | -€11,725 | €744 | +€12,469 | |
| Financial income | 75/76B | €1 | €361 | +€360 | +30796.6% |
| Recurring financial income | 75 | €1 | €361 | +€360 | +30796.6% |
| Financial charges | 65/66B | €908 | €864 | -€44 | -4.9% |
| Recurring financial charges | 65 | €908 | €864 | -€44 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,633 | €241 | +€12,874 | |
| Profit (loss) for the period | 9904 | -€12,633 | €241 | +€12,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,633 | €241 | +€12,874 |
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 3 October 2026 via checked.be.