ATNO Consulting: 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.
ATNO Consulting
Largest movements
- Receivables within one year -€40,137
down €40,137 (-93.6%), from €42,903 to €2,766
of which Other amounts receivable: -€31,252
- Cash +€33,852
up €33,852 (+742%), from €4,559 to €38,412
mainly Receivables within one year (+€40,137) and Investment in fixed assets (net) (+€25,000)
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward -€19,478
down €19,478, from €6,652 to -€12,826
- Other debts -€9,436
down €9,436 (-16.8%), from €56,165 to €46,729
- Trade debts -€1,806
down €1,806 (-59.0%), from €3,058 to €1,252
- Tax, wage and social debts -€1,219
down €1,219 (-30.0%), from €4,060 to €2,840
- Gross operating margin -€29,852
down €29,852, from €13,411 to -€16,440
- Taxes -€2,470
down €2,470 (-93.0%), from €2,655 to €185
- Depreciation -€308
down €308 (-42.7%), from €721 to €413
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.
Derived cash bridge
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 | €74,957 | €43,016 | -€31,941 | -42.6% |
| Fixed assets | 21/28 | €25,518 | €105 | -€25,413 | -99.6% |
| Tangible fixed assets | 22/27 | €518 | €105 | -€413 | -79.7% |
| Plant, machinery and equipment | 23 | €518 | €105 | -€413 | -79.7% |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €49,439 | €42,911 | -€6,528 | -13.2% |
| Amounts receivable within one year | 40/41 | €42,903 | €2,766 | -€40,137 | -93.6% |
| Trade receivables | 40 | €8,885 | - | -€8,885 | |
| Other amounts receivable | 41 | €34,018 | €2,766 | -€31,252 | -91.9% |
| Cash at bank and in hand | 54/58 | €4,559 | €38,412 | +€33,852 | +742% |
| Deferred charges and accrued income | 490/1 | €1,977 | €1,734 | -€243 | -12.3% |
| Total equity and liabilities | 10/49 | €74,957 | €43,016 | -€31,941 | -42.6% |
| Equity | 10/15 | €11,652 | -€7,826 | -€19,478 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,652 | -€12,826 | -€19,478 | |
| Amounts payable | 17/49 | €63,305 | €50,842 | -€12,463 | -19.7% |
| Amounts payable within one year | 42/48 | €63,305 | €50,842 | -€12,463 | -19.7% |
| Financial debts | 43 | €22 | €21 | -€1 | -6.3% |
| Credit institutions | 430/8 | €22 | €21 | -€1 | -6.3% |
| Trade debts | 44 | €3,058 | €1,252 | -€1,806 | -59.0% |
| Suppliers | 440/4 | €3,058 | €1,252 | -€1,806 | -59.0% |
| Taxes, remuneration and social security | 45 | €4,060 | €2,840 | -€1,219 | -30.0% |
| Taxes | 450/3 | €4,060 | €2,840 | -€1,219 | -30.0% |
| Other amounts payable | 47/48 | €56,165 | €46,729 | -€9,436 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €413 | -€308 | -42.7% |
| Other operating charges | 640/8 | €525 | €486 | -€39 | -7.5% |
| Gross operating margin | 9900 | €13,411 | -€16,440 | -€29,852 | |
| Operating profit (loss) | 9901 | €12,165 | -€17,339 | -€29,505 | |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,039 | €1,954 | -€85 | -4.2% |
| Recurring financial charges | 65 | €2,039 | €1,954 | -€85 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €10,141 | -€19,293 | -€29,434 | |
| Income taxes | 67/77 | €2,655 | €185 | -€2,470 | -93.0% |
| Profit (loss) for the period | 9904 | €7,485 | -€19,478 | -€26,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,485 | -€19,478 | -€26,963 |
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 25 October 2026 via checked.be.