ATMOZ: 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.
ATMOZ
Largest movements
- Receivables within one year +€32,188
up €32,188 (+20.8%), from €154,586 to €186,774
of which Other amounts receivable: +€25,177
- Financial fixed assets +€30,000
new in 2025: €30,000
- Cash -€9,860
down €9,860 (-100.0%), from €9,860 to €0
mainly Investment in fixed assets (net) (-€35,414) and Receivables within one year (-€32,188)
- Trade debts +€40,893
up €40,893 (+516.2%), from €7,921 to €48,814
- Tax, wage and social debts +€20,470
up €20,470 (+41.1%), from €49,771 to €70,240
- Profit (loss) carried forward -€12,923
down €12,923 (-435.9%), from -€2,965 to -€15,888
- Short-term financial debts +€4,441
new in 2025: €4,441
- Gross operating margin -€148,353
down €148,353, from €140,782 to -€7,571
- Taxes -€48,434
down €48,434 (-100.0%), from €48,434 to €0
- Financial charges +€1,889
up €1,889 (+331.6%), from €570 to €2,459
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 | €180,368 | €233,248 | +€52,880 | +29.3% |
| Fixed assets | 21/28 | €15,177 | €46,475 | +€31,298 | +206.2% |
| Tangible fixed assets | 22/27 | €15,177 | €16,475 | +€1,298 | +8.6% |
| Furniture and vehicles | 24 | €15,177 | €16,475 | +€1,298 | +8.6% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €165,192 | €186,774 | +€21,582 | +13.1% |
| Amounts receivable within one year | 40/41 | €154,586 | €186,774 | +€32,188 | +20.8% |
| Trade receivables | 40 | €108,680 | €115,692 | +€7,011 | +6.5% |
| Other amounts receivable | 41 | €45,905 | €71,082 | +€25,177 | +54.8% |
| Cash at bank and in hand | 54/58 | €9,860 | €0 | -€9,860 | -100.0% |
| Deferred charges and accrued income | 490/1 | €746 | €0 | -€746 | -100.0% |
| Total equity and liabilities | 10/49 | €180,368 | €233,248 | +€52,880 | +29.3% |
| Equity | 10/15 | €122,676 | €109,753 | -€12,923 | -10.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €112,641 | €112,641 | = | 0.0% |
| Distributable reserves | 133 | €112,641 | €112,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,965 | -€15,888 | -€12,923 | -435.9% |
| Amounts payable | 17/49 | €57,692 | €123,495 | +€65,804 | +114.1% |
| Amounts payable within one year | 42/48 | €57,692 | €123,495 | +€65,804 | +114.1% |
| Financial debts | 43 | - | €4,441 | +€4,441 | |
| Credit institutions | 430/8 | - | €4,441 | +€4,441 | |
| Trade debts | 44 | €7,921 | €48,814 | +€40,893 | +516.2% |
| Suppliers | 440/4 | €7,921 | €48,814 | +€40,893 | +516.2% |
| Taxes, remuneration and social security | 45 | €49,771 | €70,240 | +€20,470 | +41.1% |
| Taxes | 450/3 | €49,771 | €70,240 | +€20,470 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,760 | €4,116 | +€1,356 | +49.1% |
| Other operating charges | 640/8 | €118 | €586 | +€468 | +396.6% |
| Gross operating margin | 9900 | €140,782 | -€7,571 | -€148,353 | |
| Operating profit (loss) | 9901 | €137,905 | -€12,272 | -€150,177 | |
| Financial income | 75/76B | €1,366 | €1,808 | +€442 | +32.4% |
| Recurring financial income | 75 | €1,366 | €1,808 | +€442 | +32.4% |
| Financial charges | 65/66B | €570 | €2,459 | +€1,889 | +331.6% |
| Recurring financial charges | 65 | €570 | €2,459 | +€1,889 | +331.6% |
| Profit (loss) for the period before taxes | 9903 | €138,700 | -€12,923 | -€151,624 | |
| Income taxes | 67/77 | €48,434 | €0 | -€48,434 | -100.0% |
| Profit (loss) for the period | 9904 | €90,266 | -€12,923 | -€103,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,266 | -€12,923 | -€103,189 |
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.