ATM CONSULTING: 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 CONSULTING
Largest movements
- Cash +€9,845
up €9,845 (+34.7%), from €28,371 to €38,216
mainly Net result for the year (+€19,399) and Receivables within one year (+€7,248)
- Receivables within one year -€7,248
down €7,248 (-10.1%), from €71,432 to €64,184
of which Trade receivables: -€15,198
- Deferred charges and accrued income +€1,752
up €1,752 (+2,256%), from €78 to €1,829
- Current investments +€1,561
new in 2025: €1,561
- Reserves +€11,915
up €11,915 (+36.3%), from €32,841 to €44,756
of which Distributable reserves: +€11,915
- Other debts -€3,748
down €3,748 (-28.6%), from €13,113 to €9,364
- Tax, wage and social debts -€2,508
down €2,508 (-19.9%), from €12,626 to €10,118
of which Remuneration and social security: -€4,009
- Taxes +€3,946
up €3,946 (+74.0%), from €5,333 to €9,278
- Financial income +€2,969
up €2,969 (+123%), from €2,422 to €5,391
- Gross operating margin -€2,919
down €2,919 (-9.8%), from €29,866 to €26,947
- Financial charges +€1,836
up €1,836 (+133%), from €1,382 to €3,218
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 | €99,880 | €105,791 | +€5,911 | +5.9% |
| Current assets | 29/58 | €99,880 | €105,791 | +€5,911 | +5.9% |
| Amounts receivable within one year | 40/41 | €71,432 | €64,184 | -€7,248 | -10.1% |
| Trade receivables | 40 | €17,008 | €1,810 | -€15,198 | -89.4% |
| Other amounts receivable | 41 | €54,424 | €62,374 | +€7,950 | +14.6% |
| Current investments | 50/53 | - | €1,561 | +€1,561 | |
| Cash at bank and in hand | 54/58 | €28,371 | €38,216 | +€9,845 | +34.7% |
| Deferred charges and accrued income | 490/1 | €78 | €1,829 | +€1,752 | +2,256% |
| Total equity and liabilities | 10/49 | €99,880 | €105,791 | +€5,911 | +5.9% |
| Equity | 10/15 | €73,986 | €85,901 | +€11,915 | +16.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,841 | €44,756 | +€11,915 | +36.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,981 | €42,896 | +€11,915 | +38.5% |
| Profit (loss) carried forward | 14 | €28,745 | €28,745 | = | 0.0% |
| Amounts payable | 17/49 | €25,894 | €19,890 | -€6,004 | -23.2% |
| Amounts payable within one year | 42/48 | €25,894 | €19,890 | -€6,004 | -23.2% |
| Trade debts | 44 | €155 | €407 | +€251 | +162% |
| Suppliers | 440/4 | €155 | €407 | +€251 | +162% |
| Taxes, remuneration and social security | 45 | €12,626 | €10,118 | -€2,508 | -19.9% |
| Taxes | 450/3 | €8,617 | €10,118 | +€1,501 | +17.4% |
| Remuneration and social security | 454/9 | €4,009 | - | -€4,009 | |
| Other amounts payable | 47/48 | €13,113 | €9,364 | -€3,748 | -28.6% |
| Other operating charges | 640/8 | €431 | €444 | +€12 | +2.9% |
| Gross operating margin | 9900 | €29,866 | €26,947 | -€2,919 | -9.8% |
| Operating profit (loss) | 9901 | €29,435 | €26,503 | -€2,931 | -10.0% |
| Financial income | 75/76B | €2,422 | €5,391 | +€2,969 | +123% |
| Recurring financial income | 75 | €2,422 | €5,391 | +€2,969 | +123% |
| Financial charges | 65/66B | €1,382 | €3,218 | +€1,836 | +133% |
| Recurring financial charges | 65 | €1,382 | €3,218 | +€1,836 | +133% |
| Profit (loss) for the period before taxes | 9903 | €30,475 | €28,677 | -€1,798 | -5.9% |
| Income taxes | 67/77 | €5,333 | €9,278 | +€3,946 | +74.0% |
| Profit (loss) for the period | 9904 | €25,142 | €19,399 | -€5,744 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,142 | €19,399 | -€5,744 | -22.8% |
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.