ATMS CUSTOMS: 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 CUSTOMS
Largest movements
- Intangible fixed assets -€5,946
down €5,946 (-34.9%), from €17,013 to €11,067
- Cash +€2,737
up €2,737 (+7081.3%), from €39 to €2,776
mainly Trade debts (+€18,429) and Other debts (+€17,127)
- Tangible fixed assets -€758
down €758 (-10.7%), from €7,116 to €6,358
- Profit (loss) carried forward -€39,485
down €39,485 (-57.9%), from -€68,158 to -€107,643
- Trade debts +€18,429
up €18,429 (+85.7%), from €21,515 to €39,943
- Other debts +€17,127
up €17,127 (+42.3%), from €40,472 to €57,599
- Gross operating margin +€36,556
up €36,556 (+54.5%), from -€67,049 to -€30,493
- Depreciation +€6,863
up €6,863 (+476.9%), from €1,439 to €8,302
- Financial income -€921
down €921 (-75.3%), from €1,224 to €303
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 | €43,829 | €39,899 | -€3,929 | -9.0% |
| Fixed assets | 21/28 | €28,813 | €22,109 | -€6,704 | -23.3% |
| Intangible fixed assets | 21 | €17,013 | €11,067 | -€5,946 | -34.9% |
| Tangible fixed assets | 22/27 | €7,116 | €6,358 | -€758 | -10.7% |
| Furniture and vehicles | 24 | €7,116 | €6,358 | -€758 | -10.7% |
| Financial fixed assets | 28 | €4,684 | €4,684 | = | 0.0% |
| Current assets | 29/58 | €15,016 | €17,791 | +€2,775 | +18.5% |
| Amounts receivable within one year | 40/41 | €7,510 | €7,549 | +€38 | +0.5% |
| Trade receivables | 40 | €500 | €4,174 | +€3,674 | +734.8% |
| Other amounts receivable | 41 | €7,010 | €3,375 | -€3,636 | -51.9% |
| Cash at bank and in hand | 54/58 | €39 | €2,776 | +€2,737 | +7081.3% |
| Deferred charges and accrued income | 490/1 | €7,467 | €7,467 | = | 0.0% |
| Total equity and liabilities | 10/49 | €43,829 | €39,899 | -€3,929 | -9.0% |
| Equity | 10/15 | -€18,158 | -€57,643 | -€39,485 | -217.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,158 | -€107,643 | -€39,485 | -57.9% |
| Amounts payable | 17/49 | €61,987 | €97,542 | +€35,555 | +57.4% |
| Amounts payable within one year | 42/48 | €61,987 | €97,542 | +€35,555 | +57.4% |
| Trade debts | 44 | €21,515 | €39,943 | +€18,429 | +85.7% |
| Suppliers | 440/4 | €21,515 | €39,943 | +€18,429 | +85.7% |
| Other amounts payable | 47/48 | €40,472 | €57,599 | +€17,127 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,439 | €8,302 | +€6,863 | +476.9% |
| Other operating charges | 640/8 | €849 | €796 | -€54 | -6.3% |
| Gross operating margin | 9900 | -€67,049 | -€30,493 | +€36,556 | +54.5% |
| Operating profit (loss) | 9901 | -€69,338 | -€39,590 | +€29,747 | +42.9% |
| Financial income | 75/76B | €1,224 | €303 | -€921 | -75.3% |
| Recurring financial income | 75 | €1,224 | €303 | -€921 | -75.3% |
| Financial charges | 65/66B | €44 | €197 | +€153 | +346.2% |
| Recurring financial charges | 65 | €44 | €197 | +€153 | +346.2% |
| Profit (loss) for the period before taxes | 9903 | -€68,158 | -€39,485 | +€28,674 | +42.1% |
| Profit (loss) for the period | 9904 | -€68,158 | -€39,485 | +€28,674 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,158 | -€39,485 | +€28,674 | +42.1% |
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 3 October 2026 via checked.be.