ATM-PRO: 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-PRO
Largest movements
- Tangible fixed assets -€25,990
down €25,990 (-12.5%), from €208,600 to €182,610
of which Land and buildings: -€31,950
- Receivables within one year -€8,974
down €8,974 (-20.5%), from €43,738 to €34,764
of which Trade receivables: -€17,248
- Cash -€2,701
down €2,701 (-56.1%), from €4,815 to €2,114
mainly Investment in fixed assets (net) (-€66,957) and Other debts (-€15,394)
- Other debts -€15,394
down €15,394 (-33.5%), from €45,891 to €30,497
- Debts after one year -€13,814
down €13,814 (-29.0%), from €47,694 to €33,880
of which Financial debts: -€13,696
- Revaluation surpluses -€13,750
down €13,750 (-33.3%), from €41,250 to €27,500
- Reserves +€13,750
up €13,750 (+19.8%), from €69,271 to €83,021
- Profit (loss) carried forward -€12,791
down €12,791 (-7.1%), from -€179,160 to -€191,951
- Gross operating margin +€20,999
up €20,999 (+46.6%), from €45,030 to €66,029
- Other operating charges +€5,440
up €5,440 (+169.6%), from €3,207 to €8,648
- Depreciation +€5,017
up €5,017 (+5.7%), from €87,930 to €92,947
- Financial income +€3,833
up €3,833 (+16.9%), from €22,726 to €26,559
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 | €259,632 | €222,882 | -€36,750 | -14.2% |
| Fixed assets | 21/28 | €208,821 | €182,831 | -€25,990 | -12.4% |
| Tangible fixed assets | 22/27 | €208,600 | €182,610 | -€25,990 | -12.5% |
| Land and buildings | 22 | €95,850 | €63,900 | -€31,950 | -33.3% |
| Plant, machinery and equipment | 23 | €13,996 | €10,511 | -€3,486 | -24.9% |
| Furniture and vehicles | 24 | €35,557 | €53,277 | +€17,720 | +49.8% |
| Other tangible fixed assets | 26 | €63,197 | €54,923 | -€8,274 | -13.1% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €50,811 | €40,051 | -€10,760 | -21.2% |
| Amounts receivable within one year | 40/41 | €43,738 | €34,764 | -€8,974 | -20.5% |
| Trade receivables | 40 | €17,661 | €413 | -€17,248 | -97.7% |
| Other amounts receivable | 41 | €26,077 | €34,350 | +€8,273 | +31.7% |
| Cash at bank and in hand | 54/58 | €4,815 | €2,114 | -€2,701 | -56.1% |
| Deferred charges and accrued income | 490/1 | €2,259 | €3,174 | +€915 | +40.5% |
| Total equity and liabilities | 10/49 | €259,632 | €222,882 | -€36,750 | -14.2% |
| Equity | 10/15 | €91,999 | €79,208 | -€12,791 | -13.9% |
| Contributions | 10/11 | €160,638 | €160,638 | = | 0.0% |
| Revaluation surpluses | 12 | €41,250 | €27,500 | -€13,750 | -33.3% |
| Reserves | 13 | €69,271 | €83,021 | +€13,750 | +19.8% |
| Distributable reserves | 133 | €69,271 | €83,021 | +€13,750 | +19.8% |
| Profit (loss) carried forward | 14 | -€179,160 | -€191,951 | -€12,791 | -7.1% |
| Amounts payable | 17/49 | €167,633 | €143,674 | -€23,959 | -14.3% |
| Amounts payable after more than one year | 17 | €47,694 | €33,880 | -€13,814 | -29.0% |
| Financial debts | 170/4 | €46,868 | €33,172 | -€13,696 | -29.2% |
| Other amounts payable | 178/9 | €826 | €707 | -€118 | -14.3% |
| Amounts payable within one year | 42/48 | €119,622 | €109,545 | -€10,077 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €29,030 | €30,018 | +€988 | +3.4% |
| Financial debts | 43 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Credit institutions | 430/8 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Trade debts | 44 | €19,350 | €17,271 | -€2,079 | -10.7% |
| Suppliers | 440/4 | €19,350 | €17,271 | -€2,079 | -10.7% |
| Taxes, remuneration and social security | 45 | €10,350 | €6,759 | -€3,591 | -34.7% |
| Taxes | 450/3 | €10,350 | €6,759 | -€3,591 | -34.7% |
| Other amounts payable | 47/48 | €45,891 | €30,497 | -€15,394 | -33.5% |
| Accrued charges and deferred income | 492/3 | €318 | €250 | -€68 | -21.4% |
| Non-recurring operating income | 76A | €40,000 | €40,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,930 | €92,947 | +€5,017 | +5.7% |
| Other operating charges | 640/8 | €3,207 | €8,648 | +€5,440 | +169.6% |
| Gross operating margin | 9900 | €45,030 | €66,029 | +€20,999 | +46.6% |
| Operating profit (loss) | 9901 | -€46,107 | -€35,565 | +€10,542 | +22.9% |
| Financial income | 75/76B | €22,726 | €26,559 | +€3,833 | +16.9% |
| Recurring financial income | 75 | €22,726 | €26,559 | +€3,833 | +16.9% |
| Financial charges | 65/66B | €3,411 | €3,480 | +€69 | +2.0% |
| Recurring financial charges | 65 | €3,411 | €3,480 | +€69 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,792 | -€12,486 | +€14,306 | +53.4% |
| Income taxes | 67/77 | €248 | €305 | +€57 | +22.9% |
| Profit (loss) for the period | 9904 | -€27,040 | -€12,791 | +€14,249 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,040 | -€12,791 | +€14,249 | +52.7% |
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 4 October 2026 via checked.be.