Ato-consult: 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.
Ato-consult
Largest movements
- Tangible fixed assets -€13,131
down €13,131 (-28.7%), from €45,714 to €32,583
- Deferred charges and accrued income +€7,590
new in 2025: €7,590
- Cash +€3,425
up €3,425 (+4.9%), from €70,501 to €73,925
mainly Net result for the year (+€18,174) and Depreciation (+€13,131)
- Receivables within one year -€1,851
down €1,851 (-35.9%), from €5,157 to €3,306
of which Trade receivables: -€1,891
- Other debts -€5,915
down €5,915 (-34.3%), from €17,230 to €11,314
- Reserves +€4,056
up €4,056 (+4.4%), from €93,109 to €97,165
- Current portion of long-term debt -€2,167
no longer reported in 2025 (was €2,167)
- Gross operating margin -€15,424
down €15,424 (-28.8%), from €53,472 to €38,048
- Taxes -€3,230
down €3,230 (-36.1%), from €8,948 to €5,718
- Depreciation +€694
up €694 (+5.6%), from €12,437 to €13,131
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 | €121,372 | €117,405 | -€3,967 | -3.3% |
| Fixed assets | 21/28 | €45,714 | €32,583 | -€13,131 | -28.7% |
| Tangible fixed assets | 22/27 | €45,714 | €32,583 | -€13,131 | -28.7% |
| Furniture and vehicles | 24 | €45,714 | €32,583 | -€13,131 | -28.7% |
| Current assets | 29/58 | €75,657 | €84,821 | +€9,164 | +12.1% |
| Amounts receivable within one year | 40/41 | €5,157 | €3,306 | -€1,851 | -35.9% |
| Trade receivables | 40 | €1,891 | - | -€1,891 | |
| Other amounts receivable | 41 | €3,266 | €3,306 | +€40 | +1.2% |
| Cash at bank and in hand | 54/58 | €70,501 | €73,925 | +€3,425 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €7,590 | +€7,590 | |
| Total equity and liabilities | 10/49 | €121,372 | €117,405 | -€3,967 | -3.3% |
| Equity | 10/15 | €96,109 | €100,165 | +€4,056 | +4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €93,109 | €97,165 | +€4,056 | +4.4% |
| Distributable reserves | 133 | €93,109 | €97,165 | +€4,056 | +4.4% |
| Amounts payable | 17/49 | €25,263 | €17,239 | -€8,023 | -31.8% |
| Amounts payable within one year | 42/48 | €24,408 | €17,239 | -€7,168 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €2,167 | - | -€2,167 | |
| Trade debts | 44 | €1,300 | €1,575 | +€274 | +21.1% |
| Suppliers | 440/4 | €1,300 | €1,575 | +€274 | +21.1% |
| Taxes, remuneration and social security | 45 | €3,711 | €4,350 | +€639 | +17.2% |
| Taxes | 450/3 | €3,711 | €4,350 | +€639 | +17.2% |
| Other amounts payable | 47/48 | €17,230 | €11,314 | -€5,915 | -34.3% |
| Accrued charges and deferred income | 492/3 | €855 | - | -€855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,437 | €13,131 | +€694 | +5.6% |
| Other operating charges | 640/8 | €1,009 | €878 | -€131 | -13.0% |
| Gross operating margin | 9900 | €53,472 | €38,048 | -€15,424 | -28.8% |
| Operating profit (loss) | 9901 | €40,026 | €24,039 | -€15,988 | -39.9% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €224 | €154 | -€70 | -31.1% |
| Recurring financial charges | 65 | €224 | €154 | -€70 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €39,802 | €23,892 | -€15,910 | -40.0% |
| Income taxes | 67/77 | €8,948 | €5,718 | -€3,230 | -36.1% |
| Profit (loss) for the period | 9904 | €30,853 | €18,174 | -€12,680 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,853 | €18,174 | -€12,680 | -41.1% |
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 11 October 2026 via checked.be.