ATM-Consultants: 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-Consultants
Largest movements
- Cash -€154,406
down €154,406 (-32.8%), from €470,283 to €315,877
mainly Contributions, distributions and other (-€113,215) and Receivables after one year (-€55,000)
- Receivables after one year +€55,000
new in 2025: €55,000
- Tangible fixed assets -€9,737
down €9,737 (-5.2%), from €187,091 to €177,354
of which Land and buildings: -€7,007
- Reserves -€104,823
down €104,823 (-24.3%), from €431,227 to €326,404
- Other debts +€50,202
up €50,202 (+64.4%), from €78,002 to €128,204
- Tax, wage and social debts -€37,486
down €37,486 (-88.8%), from €42,221 to €4,735
- Debts after one year -€15,893
down €15,893 (-17.0%), from €93,616 to €77,723
- Financial income -€155,891
down €155,891 (-94.3%), from €165,307 to €9,416
of which Financial income: -€156,976
- Gross operating margin -€57,638
down €57,638 (-71.7%), from €80,360 to €22,722
- Taxes -€37,413
down €37,413 (-85.2%), from €43,898 to €6,485
- Other operating charges +€2,360
up €2,360 (+94.2%), from €2,506 to €4,865
- Financial charges -€1,668
down €1,668 (-38.5%), from €4,326 to €2,658
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 | €697,796 | €594,121 | -€103,675 | -14.9% |
| Fixed assets | 21/28 | €187,141 | €177,404 | -€9,737 | -5.2% |
| Tangible fixed assets | 22/27 | €187,091 | €177,354 | -€9,737 | -5.2% |
| Land and buildings | 22 | €182,005 | €174,998 | -€7,007 | -3.8% |
| Furniture and vehicles | 24 | €5,087 | €2,356 | -€2,730 | -53.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €510,655 | €416,717 | -€93,938 | -18.4% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Amounts receivable within one year | 40/41 | €39,706 | €41,935 | +€2,229 | +5.6% |
| Trade receivables | 40 | €26,581 | - | -€26,581 | |
| Other amounts receivable | 41 | €13,126 | €41,935 | +€28,809 | +219% |
| Cash at bank and in hand | 54/58 | €470,283 | €315,877 | -€154,406 | -32.8% |
| Deferred charges and accrued income | 490/1 | €665 | €3,905 | +€3,239 | +487% |
| Total equity and liabilities | 10/49 | €697,796 | €594,121 | -€103,675 | -14.9% |
| Equity | 10/15 | €467,627 | €362,804 | -€104,823 | -22.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Revaluation surpluses | 12 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €431,227 | €326,404 | -€104,823 | -24.3% |
| Distributable reserves | 133 | €431,227 | €326,404 | -€104,823 | -24.3% |
| Amounts payable | 17/49 | €230,168 | €231,317 | +€1,149 | +0.5% |
| Amounts payable after more than one year | 17 | €93,616 | €77,723 | -€15,893 | -17.0% |
| Financial debts | 170/4 | €93,616 | €77,723 | -€15,893 | -17.0% |
| Amounts payable within one year | 42/48 | €136,553 | €152,523 | +€15,970 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €15,634 | €15,893 | +€259 | +1.7% |
| Trade debts | 44 | €696 | €3,691 | +€2,995 | +430% |
| Suppliers | 440/4 | €696 | €3,691 | +€2,995 | +430% |
| Taxes, remuneration and social security | 45 | €42,221 | €4,735 | -€37,486 | -88.8% |
| Taxes | 450/3 | €42,221 | €4,735 | -€37,486 | -88.8% |
| Other amounts payable | 47/48 | €78,002 | €128,204 | +€50,202 | +64.4% |
| Accrued charges and deferred income | 492/3 | - | €1,072 | +€1,072 | |
| Non-recurring operating income | 76A | €52,541 | - | -€52,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,509 | €9,737 | +€229 | +2.4% |
| Other operating charges | 640/8 | €2,506 | €4,865 | +€2,360 | +94.2% |
| Gross operating margin | 9900 | €80,360 | €22,722 | -€57,638 | -71.7% |
| Operating profit (loss) | 9901 | €68,346 | €8,119 | -€60,226 | -88.1% |
| Financial income | 75/76B | €165,307 | €9,416 | -€155,891 | -94.3% |
| Recurring financial income | 75 | €165,307 | €8,331 | -€156,976 | -95.0% |
| Non-recurring financial income | 76B | - | €1,085 | +€1,085 | |
| Financial charges | 65/66B | €4,326 | €2,658 | -€1,668 | -38.5% |
| Recurring financial charges | 65 | €4,326 | €2,658 | -€1,668 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €229,327 | €14,877 | -€214,450 | -93.5% |
| Transfer from deferred taxes | 780 | €9,684 | - | -€9,684 | |
| Income taxes | 67/77 | €43,898 | €6,485 | -€37,413 | -85.2% |
| Profit (loss) for the period | 9904 | €195,112 | €8,392 | -€186,720 | -95.7% |
| Transfer from tax-exempt reserves | 789 | €38,735 | - | -€38,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €233,847 | €8,392 | -€225,455 | -96.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.