ATM CONCEPT: 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 CONCEPT
Largest movements
- Cash -€7,189
down €7,189 (-92.8%), from €7,750 to €561
mainly Stocks and contracts (-€7,120) and Receivables within one year (-€4,956)
- Stocks and contracts +€7,120
new in 2025: €7,120
- Receivables within one year +€4,956
up €4,956 (+9.8%), from €50,584 to €55,540
of which Trade receivables: +€4,987
- Profit (loss) carried forward +€4,762
up €4,762 (+64.4%), from €7,396 to €12,158
- Write-downs -€32,080
no longer reported in 2025 (was €32,080)
- Gross operating margin -€27,328
down €27,328 (-82.5%), from €33,132 to €5,804
- Other operating charges -€6,669
down €6,669 (-87.9%), from €7,587 to €919
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 | €58,335 | €63,221 | +€4,887 | +8.4% |
| Current assets | 29/58 | €58,335 | €63,221 | +€4,887 | +8.4% |
| Stocks and contracts in progress | 3 | - | €7,120 | +€7,120 | |
| Contracts in progress | 37 | - | €7,120 | +€7,120 | |
| Amounts receivable within one year | 40/41 | €50,584 | €55,540 | +€4,956 | +9.8% |
| Trade receivables | 40 | €49,756 | €54,742 | +€4,987 | +10.0% |
| Other amounts receivable | 41 | €828 | €797 | -€31 | -3.7% |
| Cash at bank and in hand | 54/58 | €7,750 | €561 | -€7,189 | -92.8% |
| Total equity and liabilities | 10/49 | €58,335 | €63,221 | +€4,887 | +8.4% |
| Equity | 10/15 | €26,696 | €31,458 | +€4,762 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,396 | €12,158 | +€4,762 | +64.4% |
| Amounts payable | 17/49 | €31,638 | €31,764 | +€125 | +0.4% |
| Amounts payable within one year | 42/48 | €31,638 | €31,764 | +€125 | +0.4% |
| Trade debts | 44 | €15,254 | €15,379 | +€125 | +0.8% |
| Suppliers | 440/4 | €15,254 | €15,379 | +€125 | +0.8% |
| Taxes, remuneration and social security | 45 | €16,385 | €16,385 | = | 0.0% |
| Remuneration and social security | 454/9 | €16,385 | €16,385 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | - | -€205 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,080 | - | -€32,080 | |
| Other operating charges | 640/8 | €7,587 | €919 | -€6,669 | -87.9% |
| Gross operating margin | 9900 | €33,132 | €5,804 | -€27,328 | -82.5% |
| Operating profit (loss) | 9901 | -€6,740 | €4,886 | +€11,625 | |
| Financial charges | 65/66B | €206 | €124 | -€82 | -39.8% |
| Recurring financial charges | 65 | €206 | €124 | -€82 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,946 | €4,762 | +€11,707 | |
| Income taxes | 67/77 | €7 | - | -€7 | |
| Profit (loss) for the period | 9904 | -€6,953 | €4,762 | +€11,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,953 | €4,762 | +€11,714 |
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 8 October 2026 via checked.be.