ATM VB: 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 VB
Largest movements
- Cash +€72,837
up €72,837 (+44.3%), from €164,352 to €237,190
mainly Net result for the year (+€92,793) and Tax, wage and social debts (+€35,593)
- Tangible fixed assets +€51,907
up €51,907 (+508.2%), from €10,214 to €62,121
of which Furniture and vehicles: +€47,682
- Receivables within one year +€4,689
up €4,689 (+12.9%), from €36,265 to €40,954
of which Other amounts receivable: +€9,814
- Reserves +€92,793
up €92,793 (+72.5%), from €128,076 to €220,869
- Tax, wage and social debts +€35,593
up €35,593 (+65.6%), from €54,255 to €89,849
- Gross operating margin -€52,426
down €52,426 (-27.9%), from €187,596 to €135,170
- Taxes -€18,752
down €18,752 (-34.6%), from €54,255 to €35,503
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 | €211,333 | €341,015 | +€129,682 | +61.4% |
| Fixed assets | 21/28 | €10,214 | €62,121 | +€51,907 | +508.2% |
| Tangible fixed assets | 22/27 | €10,214 | €62,121 | +€51,907 | +508.2% |
| Plant, machinery and equipment | 23 | - | €4,225 | +€4,225 | |
| Furniture and vehicles | 24 | €10,214 | €57,896 | +€47,682 | +466.8% |
| Current assets | 29/58 | €201,119 | €278,894 | +€77,775 | +38.7% |
| Amounts receivable within one year | 40/41 | €36,265 | €40,954 | +€4,689 | +12.9% |
| Trade receivables | 40 | €29,587 | €24,462 | -€5,125 | -17.3% |
| Other amounts receivable | 41 | €6,679 | €16,493 | +€9,814 | +146.9% |
| Cash at bank and in hand | 54/58 | €164,352 | €237,190 | +€72,837 | +44.3% |
| Deferred charges and accrued income | 490/1 | €502 | €750 | +€248 | +49.5% |
| Total equity and liabilities | 10/49 | €211,333 | €341,015 | +€129,682 | +61.4% |
| Equity | 10/15 | €133,076 | €225,869 | +€92,793 | +69.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,076 | €220,869 | +€92,793 | +72.5% |
| Distributable reserves | 133 | €128,076 | €220,869 | +€92,793 | +72.5% |
| Amounts payable | 17/49 | €78,257 | €115,146 | +€36,889 | +47.1% |
| Amounts payable within one year | 42/48 | €78,257 | €115,146 | +€36,889 | +47.1% |
| Trade debts | 44 | €10,354 | €11,679 | +€1,325 | +12.8% |
| Suppliers | 440/4 | €10,354 | €11,679 | +€1,325 | +12.8% |
| Taxes, remuneration and social security | 45 | €54,255 | €89,849 | +€35,593 | +65.6% |
| Taxes | 450/3 | €54,255 | €89,849 | +€35,593 | +65.6% |
| Other amounts payable | 47/48 | €13,648 | €13,618 | -€29 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,880 | €5,667 | +€1,787 | +46.1% |
| Other operating charges | 640/8 | €1,324 | €1,101 | -€223 | -16.8% |
| Gross operating margin | 9900 | €187,596 | €135,170 | -€52,426 | -27.9% |
| Operating profit (loss) | 9901 | €182,392 | €128,402 | -€53,990 | -29.6% |
| Financial income | 75/76B | €1 | €30 | +€29 | +4981.4% |
| Recurring financial income | 75 | €1 | €30 | +€29 | +4981.4% |
| Financial charges | 65/66B | €61 | €136 | +€75 | +121.6% |
| Recurring financial charges | 65 | €61 | €136 | +€75 | +121.6% |
| Profit (loss) for the period before taxes | 9903 | €182,331 | €128,296 | -€54,035 | -29.6% |
| Income taxes | 67/77 | €54,255 | €35,503 | -€18,752 | -34.6% |
| Profit (loss) for the period | 9904 | €128,076 | €92,793 | -€35,283 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €128,076 | €92,793 | -€35,283 | -27.5% |
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.