ATMDS Consult: 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.
ATMDS Consult
Largest movements
- Receivables within one year +€18,349
up €18,349 (+49.3%), from €37,222 to €55,571
of which Other amounts receivable: +€14,854
- Cash -€4,783
down €4,783 (-36.7%), from €13,039 to €8,256
mainly Receivables within one year (-€18,349) and Trade debts (-€9,827)
- Reserves +€21,818
up €21,818 (+208.4%), from €10,470 to €32,288
of which Distributable reserves: +€21,818
- Trade debts -€9,827
no longer reported in 2025 (was €9,827)
- Tax, wage and social debts +€1,975
up €1,975 (+12.0%), from €16,426 to €18,401
- Accrued charges and deferred income -€693
no longer reported in 2025 (was €693)
- Gross operating margin +€28,752
up €28,752 (+734.1%), from €3,916 to €32,668
- Taxes +€8,179
up €8,179 (+507.2%), from €1,613 to €9,792
- Other operating charges -€977
down €977 (-83.4%), from €1,172 to €195
- Financial charges +€480
up €480 (+654.4%), from €73 to €554
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 | €50,262 | €63,844 | +€13,583 | +27.0% |
| Current assets | 29/58 | €50,262 | €63,844 | +€13,583 | +27.0% |
| Amounts receivable within one year | 40/41 | €37,222 | €55,571 | +€18,349 | +49.3% |
| Trade receivables | 40 | €6,185 | €9,680 | +€3,495 | +56.5% |
| Other amounts receivable | 41 | €31,037 | €45,891 | +€14,854 | +47.9% |
| Cash at bank and in hand | 54/58 | €13,039 | €8,256 | -€4,783 | -36.7% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €50,262 | €63,844 | +€13,583 | +27.0% |
| Equity | 10/15 | €23,315 | €45,443 | +€22,128 | +94.9% |
| Contributions | 10/11 | €150 | €150 | = | 0.0% |
| Reserves | 13 | €10,470 | €32,288 | +€21,818 | +208.4% |
| Non-distributable reserves | 130/1 | €15 | €15 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15 | €15 | = | 0.0% |
| Distributable reserves | 133 | €10,455 | €32,273 | +€21,818 | +208.7% |
| Profit (loss) carried forward | 14 | €12,696 | €13,006 | +€310 | +2.4% |
| Amounts payable | 17/49 | €26,946 | €18,401 | -€8,545 | -31.7% |
| Amounts payable within one year | 42/48 | €26,253 | €18,401 | -€7,852 | -29.9% |
| Trade debts | 44 | €9,827 | - | -€9,827 | |
| Suppliers | 440/4 | €9,827 | - | -€9,827 | |
| Taxes, remuneration and social security | 45 | €16,426 | €18,401 | +€1,975 | +12.0% |
| Taxes | 450/3 | €16,426 | €18,401 | +€1,975 | +12.0% |
| Accrued charges and deferred income | 492/3 | €693 | - | -€693 | |
| Other operating charges | 640/8 | €1,172 | €195 | -€977 | -83.4% |
| Gross operating margin | 9900 | €3,916 | €32,668 | +€28,752 | +734.1% |
| Operating profit (loss) | 9901 | €2,745 | €32,473 | +€29,729 | +1083.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €73 | €554 | +€480 | +654.4% |
| Recurring financial charges | 65 | €73 | €554 | +€480 | +654.4% |
| Profit (loss) for the period before taxes | 9903 | €2,671 | €31,920 | +€29,249 | +1095.0% |
| Income taxes | 67/77 | €1,613 | €9,792 | +€8,179 | +507.2% |
| Profit (loss) for the period | 9904 | €1,058 | €22,128 | +€21,070 | +1990.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,058 | €22,128 | +€21,070 | +1990.6% |
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 12 October 2026 via checked.be.