ATM Systems: 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 Systems
Largest movements
- Cash +€10,693
up €10,693 (+557%), from €1,919 to €12,612
mainly Net result for the year (+€11,243) and Depreciation (+€8,220)
- Tangible fixed assets -€8,220
down €8,220 (-22.4%), from €36,764 to €28,544
of which Leasing and similar rights: -€8,058
- Receivables within one year +€6,286
up €6,286 (+23.0%), from €27,354 to €33,640
of which Trade receivables: +€11,561
- Reserves +€11,243
up €11,243 (+114%), from €9,888 to €21,131
- Debts after one year -€8,595
down €8,595 (-32.5%), from €26,425 to €17,829
- Tax, wage and social debts +€7,340
up €7,340 (+86.0%), from €8,534 to €15,874
of which Taxes: +€8,162
- Trade debts -€3,601
down €3,601 (-28.7%), from €12,554 to €8,953
- Short-term financial debts +€1,808
new in 2025: €1,808
- Gross operating margin +€5,226
up €5,226 (+21.5%), from €24,277 to €29,502
- Depreciation +€3,965
up €3,965 (+93.2%), from €4,256 to €8,220
- Taxes +€1,617
up €1,617 (+47.3%), from €3,418 to €5,034
- Financial charges -€1,342
down €1,342 (-52.8%), from €2,543 to €1,201
- Financial income +€494
up €494 (+822,533%), from €0 to €494
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 | €66,037 | €75,423 | +€9,387 | +14.2% |
| Fixed assets | 21/28 | €36,764 | €28,544 | -€8,220 | -22.4% |
| Tangible fixed assets | 22/27 | €36,764 | €28,544 | -€8,220 | -22.4% |
| Plant, machinery and equipment | 23 | €521 | €399 | -€122 | -23.3% |
| Furniture and vehicles | 24 | €82 | €41 | -€41 | -49.8% |
| Leasing and similar rights | 25 | €36,161 | €28,103 | -€8,058 | -22.3% |
| Current assets | 29/58 | €29,273 | €46,880 | +€17,607 | +60.1% |
| Amounts receivable within one year | 40/41 | €27,354 | €33,640 | +€6,286 | +23.0% |
| Trade receivables | 40 | €13,672 | €25,233 | +€11,561 | +84.6% |
| Other amounts receivable | 41 | €13,682 | €8,407 | -€5,275 | -38.6% |
| Cash at bank and in hand | 54/58 | €1,919 | €12,612 | +€10,693 | +557% |
| Deferred charges and accrued income | 490/1 | - | €628 | +€628 | |
| Total equity and liabilities | 10/49 | €66,037 | €75,423 | +€9,387 | +14.2% |
| Equity | 10/15 | €11,888 | €23,131 | +€11,243 | +94.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,888 | €21,131 | +€11,243 | +114% |
| Distributable reserves | 133 | €9,888 | €21,131 | +€11,243 | +114% |
| Amounts payable | 17/49 | €54,149 | €52,293 | -€1,856 | -3.4% |
| Amounts payable after more than one year | 17 | €26,425 | €17,829 | -€8,595 | -32.5% |
| Financial debts | 170/4 | €26,425 | €17,829 | -€8,595 | -32.5% |
| Amounts payable within one year | 42/48 | €27,724 | €34,463 | +€6,739 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €6,636 | €7,829 | +€1,193 | +18.0% |
| Financial debts | 43 | - | €1,808 | +€1,808 | |
| Credit institutions | 430/8 | - | €1,808 | +€1,808 | |
| Trade debts | 44 | €12,554 | €8,953 | -€3,601 | -28.7% |
| Suppliers | 440/4 | €12,554 | €8,953 | -€3,601 | -28.7% |
| Taxes, remuneration and social security | 45 | €8,534 | €15,874 | +€7,340 | +86.0% |
| Taxes | 450/3 | €7,712 | €15,874 | +€8,162 | +106% |
| Remuneration and social security | 454/9 | €822 | - | -€822 | |
| Remuneration, social security and pensions | 62 | €3,506 | €3,182 | -€324 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,256 | €8,220 | +€3,965 | +93.2% |
| Other operating charges | 640/8 | €667 | €1,115 | +€448 | +67.2% |
| Gross operating margin | 9900 | €24,277 | €29,502 | +€5,226 | +21.5% |
| Operating profit (loss) | 9901 | €15,848 | €16,985 | +€1,137 | +7.2% |
| Financial income | 75/76B | €0 | €494 | +€494 | +822,533% |
| Recurring financial income | 75 | €0 | €494 | +€494 | +822,533% |
| Financial charges | 65/66B | €2,543 | €1,201 | -€1,342 | -52.8% |
| Recurring financial charges | 65 | €2,543 | €1,201 | -€1,342 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €13,305 | €16,278 | +€2,972 | +22.3% |
| Income taxes | 67/77 | €3,418 | €5,034 | +€1,617 | +47.3% |
| Profit (loss) for the period | 9904 | €9,888 | €11,243 | +€1,356 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,888 | €11,243 | +€1,356 | +13.7% |
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 13 October 2026 via checked.be.