ATM Advice: 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.
ATM Advice
Largest movements
- Cash +€79,365
up €79,365 (+267%), from €29,717 to €109,082
mainly Net result for the year (+€86,637) and Other debts (+€59,913)
- Tangible fixed assets -€11,902
down €11,902 (-38.4%), from €31,034 to €19,132
of which Furniture and vehicles: -€11,902
- Receivables within one year -€6,127
down €6,127 (-12.4%), from €49,549 to €43,422
of which Trade receivables: -€6,373
- Deferred charges and accrued income +€5,130
up €5,130 (+21.7%), from €23,695 to €28,825
- Other debts +€59,913
up €59,913 (+226%), from €26,500 to €86,413
- Tax, wage and social debts +€37,549
up €37,549 (+187%), from €20,120 to €57,669
of which Taxes: +€21,692
- Debts after one year -€14,611
down €14,611 (-68.6%), from €21,286 to €6,675
- Trade debts -€12,612
down €12,612 (-68.3%), from €18,476 to €5,865
- Accrued charges and deferred income -€11,034
down €11,034 (-87.5%), from €12,606 to €1,572
- Gross operating margin +€47,687
up €47,687 (+22.3%), from €214,212 to €261,899
- Write-downs -€7,925
down €7,925 (-84.9%), from -€9,330 to -€17,255
- Depreciation -€4,699
down €4,699 (-28.3%), from €16,601 to €11,902
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 | €133,995 | €200,461 | +€66,466 | +49.6% |
| Fixed assets | 21/28 | €31,034 | €19,132 | -€11,902 | -38.4% |
| Tangible fixed assets | 22/27 | €31,034 | €19,132 | -€11,902 | -38.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €31,034 | €19,132 | -€11,902 | -38.4% |
| Current assets | 29/58 | €102,961 | €181,330 | +€78,368 | +76.1% |
| Amounts receivable within one year | 40/41 | €49,549 | €43,422 | -€6,127 | -12.4% |
| Trade receivables | 40 | €49,318 | €42,945 | -€6,373 | -12.9% |
| Other amounts receivable | 41 | €231 | €477 | +€246 | +106% |
| Cash at bank and in hand | 54/58 | €29,717 | €109,082 | +€79,365 | +267% |
| Deferred charges and accrued income | 490/1 | €23,695 | €28,825 | +€5,130 | +21.7% |
| Total equity and liabilities | 10/49 | €133,995 | €200,461 | +€66,466 | +49.6% |
| Equity | 10/15 | €27,432 | €27,657 | +€225 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,432 | €5,657 | +€225 | +4.1% |
| Amounts payable | 17/49 | €106,563 | €172,804 | +€66,242 | +62.2% |
| Amounts payable after more than one year | 17 | €21,286 | €6,675 | -€14,611 | -68.6% |
| Financial debts | 170/4 | €21,286 | €6,675 | -€14,611 | -68.6% |
| Amounts payable within one year | 42/48 | €72,670 | €164,557 | +€91,887 | +126% |
| Current portion of amounts payable after more than one year | 42 | €7,573 | €14,611 | +€7,038 | +92.9% |
| Trade debts | 44 | €18,476 | €5,865 | -€12,612 | -68.3% |
| Suppliers | 440/4 | €18,476 | €5,865 | -€12,612 | -68.3% |
| Taxes, remuneration and social security | 45 | €20,120 | €57,669 | +€37,549 | +187% |
| Taxes | 450/3 | €4,617 | €26,310 | +€21,692 | +470% |
| Remuneration and social security | 454/9 | €15,503 | €31,359 | +€15,856 | +102% |
| Other amounts payable | 47/48 | €26,500 | €86,413 | +€59,913 | +226% |
| Accrued charges and deferred income | 492/3 | €12,606 | €1,572 | -€11,034 | -87.5% |
| Remuneration, social security and pensions | 62 | €167,855 | €168,520 | +€665 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,601 | €11,902 | -€4,699 | -28.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,330 | -€17,255 | -€7,925 | -84.9% |
| Other operating charges | 640/8 | €1,778 | €2,810 | +€1,032 | +58.1% |
| Gross operating margin | 9900 | €214,212 | €261,899 | +€47,687 | +22.3% |
| Operating profit (loss) | 9901 | €37,308 | €95,922 | +€58,614 | +157% |
| Financial income | 75/76B | €484 | €318 | -€166 | -34.3% |
| Recurring financial income | 75 | €484 | €318 | -€166 | -34.3% |
| Financial charges | 65/66B | €2,504 | €1,450 | -€1,054 | -42.1% |
| Recurring financial charges | 65 | €2,504 | €1,450 | -€1,054 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €35,289 | €94,790 | +€59,501 | +169% |
| Income taxes | 67/77 | €8,294 | €8,152 | -€142 | -1.7% |
| Profit (loss) for the period | 9904 | €26,995 | €86,637 | +€59,643 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €26,995 | €86,637 | +€59,643 | +221% |
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.