ATMS4U: 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.
ATMS4U
Largest movements
- Receivables within one year +€4,302
up €4,302 (+43.3%), from €9,940 to €14,242
of which Trade receivables: +€4,317
- Tangible fixed assets -€2,230
down €2,230 (-32.2%), from €6,923 to €4,693
of which Other tangible fixed assets: -€1,226
- Cash +€1,672
up €1,672 (+4.3%), from €39,318 to €40,991
mainly Net result for the year (+€21,586) and Depreciation (+€2,203)
- Tax, wage and social debts +€1,978
up €1,978 (+23.1%), from €8,547 to €10,525
- Reserves +€1,586
up €1,586 (+6.8%), from €23,285 to €24,871
- Gross operating margin +€19,714
up €19,714 (+144.8%), from €13,616 to €33,329
- Taxes +€4,448
up €4,448 (+161.9%), from €2,747 to €7,194
- Depreciation -€1,022
down €1,022 (-31.7%), from €3,225 to €2,203
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 | €56,970 | €60,977 | +€4,007 | +7.0% |
| Fixed assets | 21/28 | €6,923 | €4,693 | -€2,230 | -32.2% |
| Tangible fixed assets | 22/27 | €6,923 | €4,693 | -€2,230 | -32.2% |
| Furniture and vehicles | 24 | €2,196 | €1,192 | -€1,004 | -45.7% |
| Other tangible fixed assets | 26 | €4,727 | €3,501 | -€1,226 | -25.9% |
| Current assets | 29/58 | €50,047 | €56,284 | +€6,237 | +12.5% |
| Amounts receivable within one year | 40/41 | €9,940 | €14,242 | +€4,302 | +43.3% |
| Trade receivables | 40 | €9,650 | €13,967 | +€4,317 | +44.7% |
| Other amounts receivable | 41 | €290 | €275 | -€15 | -5.0% |
| Cash at bank and in hand | 54/58 | €39,318 | €40,991 | +€1,672 | +4.3% |
| Deferred charges and accrued income | 490/1 | €789 | €1,051 | +€263 | +33.3% |
| Total equity and liabilities | 10/49 | €56,970 | €60,977 | +€4,007 | +7.0% |
| Equity | 10/15 | €26,285 | €27,871 | +€1,586 | +6.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,285 | €24,871 | +€1,586 | +6.8% |
| Distributable reserves | 133 | €23,285 | €24,871 | +€1,586 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,685 | €33,106 | +€2,421 | +7.9% |
| Amounts payable within one year | 42/48 | €29,185 | €31,606 | +€2,421 | +8.3% |
| Financial debts | 43 | €38 | €94 | +€56 | +150.6% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €38 | €94 | +€56 | +150.6% |
| Trade debts | 44 | €541 | €988 | +€447 | +82.6% |
| Suppliers | 440/4 | €541 | €988 | +€447 | +82.6% |
| Taxes, remuneration and social security | 45 | €8,547 | €10,525 | +€1,978 | +23.1% |
| Taxes | 450/3 | €8,547 | €10,525 | +€1,978 | +23.1% |
| Other amounts payable | 47/48 | €20,060 | €20,000 | -€60 | -0.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €799 | +€799 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,225 | €2,203 | -€1,022 | -31.7% |
| Other operating charges | 640/8 | €748 | €663 | -€85 | -11.3% |
| Gross operating margin | 9900 | €13,616 | €33,329 | +€19,714 | +144.8% |
| Operating profit (loss) | 9901 | €9,643 | €30,464 | +€20,821 | +215.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,850 | €1,683 | -€167 | -9.0% |
| Recurring financial charges | 65 | €1,850 | €1,683 | -€167 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €7,793 | €28,780 | +€20,988 | +269.3% |
| Income taxes | 67/77 | €2,747 | €7,194 | +€4,448 | +161.9% |
| Profit (loss) for the period | 9904 | €5,046 | €21,586 | +€16,540 | +327.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,046 | €21,586 | +€16,540 | +327.8% |
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 9 October 2026 via checked.be.