ATMS: 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.
ATMS
Largest movements
- Cash +€5,712
up €5,712 (+5388.5%), from €106 to €5,818
mainly Other debts (+€38,898) and Trade debts (+€628)
- Other debts +€38,898
up €38,898 (+309.7%), from €12,560 to €51,458
- Debts after one year -€20,249
no longer reported in 2025 (was €20,249)
- Current portion of long-term debt -€9,634
down €9,634 (-32.2%), from €29,883 to €20,249
- Gross operating margin -€831
down €831 (-952.5%), from -€87 to -€918
- Financial charges -€619
down €619 (-42.1%), from €1,472 to €853
- Other operating charges -€243
down €243 (-25.4%), from €956 to €713
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 | €350,321 | €357,480 | +€7,159 | +2.0% |
| Fixed assets | 21/28 | €350,000 | €350,000 | = | 0.0% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €321 | €7,480 | +€7,159 | +2229.7% |
| Amounts receivable within one year | 40/41 | €215 | €1,663 | +€1,447 | +672.9% |
| Trade receivables | 40 | - | €1,255 | +€1,255 | |
| Other amounts receivable | 41 | €215 | €407 | +€192 | +89.4% |
| Cash at bank and in hand | 54/58 | €106 | €5,818 | +€5,712 | +5388.5% |
| Total equity and liabilities | 10/49 | €350,321 | €357,480 | +€7,159 | +2.0% |
| Equity | 10/15 | €151,244 | €148,760 | -€2,484 | -1.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,244 | -€1,240 | -€2,484 | |
| Amounts payable | 17/49 | €199,077 | €208,720 | +€9,644 | +4.8% |
| Amounts payable after more than one year | 17 | €20,249 | - | -€20,249 | |
| Financial debts | 170/4 | €20,249 | - | -€20,249 | |
| Amounts payable within one year | 42/48 | €178,827 | €208,720 | +€29,893 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €29,883 | €20,249 | -€9,634 | -32.2% |
| Trade debts | 44 | €65,422 | €66,050 | +€628 | +1.0% |
| Suppliers | 440/4 | €65,422 | €66,050 | +€628 | +1.0% |
| Advances received on contracts in progress | 46 | €70,962 | €70,962 | = | 0.0% |
| Other amounts payable | 47/48 | €12,560 | €51,458 | +€38,898 | +309.7% |
| Other operating charges | 640/8 | €956 | €713 | -€243 | -25.4% |
| Gross operating margin | 9900 | -€87 | -€918 | -€831 | -952.5% |
| Operating profit (loss) | 9901 | -€1,043 | -€1,631 | -€588 | -56.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,472 | €853 | -€619 | -42.1% |
| Recurring financial charges | 65 | €1,472 | €853 | -€619 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,515 | -€2,484 | +€31 | +1.2% |
| Profit (loss) for the period | 9904 | -€2,515 | -€2,484 | +€31 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,515 | -€2,484 | +€31 | +1.2% |
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.