ATMA: 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.
ATMA
Largest movements
- Tangible fixed assets -€6,894
down €6,894 (-5.6%), from €122,063 to €115,170
- Profit (loss) carried forward -€9,950
down €9,950 (-6.0%), from -€165,258 to -€175,207
- Other debts +€1,753
up €1,753 (+3.0%), from €57,970 to €59,723
- Gross operating margin -€2,132
down €2,132, from €1,653 to -€479
- Financial charges +€148
up €148 (+9.1%), from €1,624 to €1,771
- Other operating charges +€26
up €26 (+2.9%), from €913 to €939
- Financial income +€18
up €18 (+15.8%), from €114 to €133
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 | €149,535 | €141,714 | -€7,821 | -5.2% |
| Fixed assets | 21/28 | €122,063 | €115,170 | -€6,894 | -5.6% |
| Tangible fixed assets | 22/27 | €122,063 | €115,170 | -€6,894 | -5.6% |
| Land and buildings | 22 | €122,063 | €115,170 | -€6,894 | -5.6% |
| Current assets | 29/58 | €27,472 | €26,544 | -€928 | -3.4% |
| Amounts receivable within one year | 40/41 | €26,948 | €26,481 | -€467 | -1.7% |
| Other amounts receivable | 41 | €26,948 | €26,481 | -€467 | -1.7% |
| Cash at bank and in hand | 54/58 | €523 | €63 | -€460 | -87.9% |
| Total equity and liabilities | 10/49 | €149,535 | €141,714 | -€7,821 | -5.2% |
| Equity | 10/15 | €84,742 | €74,793 | -€9,950 | -11.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,258 | -€175,207 | -€9,950 | -6.0% |
| Amounts payable | 17/49 | €64,792 | €66,921 | +€2,129 | +3.3% |
| Amounts payable within one year | 42/48 | €64,712 | €66,841 | +€2,129 | +3.3% |
| Trade debts | 44 | €6,742 | €7,118 | +€376 | +5.6% |
| Suppliers | 440/4 | €6,742 | €7,118 | +€376 | +5.6% |
| Other amounts payable | 47/48 | €57,970 | €59,723 | +€1,753 | +3.0% |
| Accrued charges and deferred income | 492/3 | €80 | €80 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,894 | €6,894 | = | 0.0% |
| Other operating charges | 640/8 | €913 | €939 | +€26 | +2.9% |
| Gross operating margin | 9900 | €1,653 | -€479 | -€2,132 | |
| Operating profit (loss) | 9901 | -€6,153 | -€8,311 | -€2,158 | -35.1% |
| Financial income | 75/76B | €114 | €133 | +€18 | +15.8% |
| Recurring financial income | 75 | €114 | €133 | +€18 | +15.8% |
| Financial charges | 65/66B | €1,624 | €1,771 | +€148 | +9.1% |
| Recurring financial charges | 65 | €1,624 | €1,771 | +€148 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,662 | -€9,950 | -€2,288 | -29.9% |
| Profit (loss) for the period | 9904 | -€7,662 | -€9,950 | -€2,288 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,662 | -€9,950 | -€2,288 | -29.9% |
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 7 October 2026 via checked.be.