ATO consultants & managers: 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.
What changed
ATO consultants & managers
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€387,297
2024 · €202,503+€184,794
Equity
€1.1m
2024 · €1.4m-€312,703
Cash
€818,753
2024 · €656,793+€161,960
Balance sheet total
€2.4m
2024 · €1.9m+€480,634
Largest movements
Assets
- Stocks and contracts +€278,052
up €278,052 (+51.4%), from €540,713 to €818,765
- Cash +€161,960
up €161,960 (+24.7%), from €656,793 to €818,753
mainly Other debts (+€642,242) and Net result for the year (+€387,297)
- Receivables within one year +€48,530
up €48,530 (+8.3%), from €585,383 to €633,913
of which Trade receivables: +€82,068
Equity and liabilities
- Other debts +€642,242
up €642,242 (+1,112%), from €57,758 to €700,000
- Profit (loss) carried forward -€312,703
down €312,703 (-23.9%), from €1.3m to €995,416
- Trade debts +€165,031
up €165,031 (+84.2%), from €196,037 to €361,068
Income statement
- Staff costs +€116,106
up €116,106 (+16.8%), from €692,160 to €808,267
- Services and other goods +€105,927
up €105,927 (+3.9%), from €2.7m to €2.8m
- Turnover +€92,976
up €92,976 (+2.4%), from €3.9m to €3.9m
- Taxes +€52,567
up €52,567 (+58.8%), from €89,358 to €141,924
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.
Result 2024
€202,503
Turnover
+€92,976
Other operating income
+€1,791
Services and other goods
-€105,927
Staff costs
-€116,106
Depreciation
-€695
Provisions
+€8,227
Other operating charges
-€164
Other operating items
+€345,035
Financial income
+€10
Financial charges
+€12,214
Taxes
-€52,567
Result 2025
€387,297
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€881,363
Investment
-€19,402
Financing
-€700,000
Cash 2024
€656,793
From operations (derived)
+€881,363
Net result for the year
+€387,297
Depreciation
+€40,797
Stocks and contracts
-€278,052
Receivables within one year
-€48,530
Deferred charges and accrued income
-€13,486
Provisions
+€5,000
Trade debts
+€165,031
Tax, wage and social debts
-€13,572
Other debts
+€642,242
Accrued charges and deferred income
-€5,364
Investment (derived)
-€19,402
Investment in fixed assets (net)
-€19,402
Financing
-€700,000
Contributions, distributions and other
-€700,000
Cash 2025
€818,753
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,916,587 | €2,397,221 | +€480,634 | +25.1% |
| Fixed assets | 21/28 | €89,234 | €67,840 | -€21,394 | -24.0% |
| Intangible fixed assets | 21 | €22,070 | €13,700 | -€8,370 | -37.9% |
| Tangible fixed assets | 22/27 | €66,742 | €54,139 | -€12,603 | -18.9% |
| Furniture and vehicles | 24 | €17,333 | €21,244 | +€3,911 | +22.6% |
| Other tangible fixed assets | 26 | €49,409 | €32,895 | -€16,514 | -33.4% |
| Financial fixed assets | 28 | €421 | - | -€421 | |
| Other financial fixed assets | 284/8 | €421 | - | -€421 | |
| Amounts receivable and cash guarantees | 285/8 | €421 | - | -€421 | |
| Current assets | 29/58 | €1,827,353 | €2,329,382 | +€502,029 | +27.5% |
| Stocks and contracts in progress | 3 | €540,713 | €818,765 | +€278,052 | +51.4% |
| Contracts in progress | 37 | €540,713 | €818,765 | +€278,052 | +51.4% |
| Amounts receivable within one year | 40/41 | €585,383 | €633,913 | +€48,530 | +8.3% |
| Trade receivables | 40 | €547,497 | €629,565 | +€82,068 | +15.0% |
| Other amounts receivable | 41 | €37,885 | €4,347 | -€33,538 | -88.5% |
| Cash at bank and in hand | 54/58 | €656,793 | €818,753 | +€161,960 | +24.7% |
| Deferred charges and accrued income | 490/1 | €44,465 | €57,952 | +€13,486 | +30.3% |
| Total equity and liabilities | 10/49 | €1,916,587 | €2,397,221 | +€480,634 | +25.1% |
| Equity | 10/15 | €1,444,461 | €1,131,758 | -€312,703 | -21.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,308,120 | €995,416 | -€312,703 | -23.9% |
| Provisions and deferred taxes | 16 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Other liabilities and charges | 164/5 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Amounts payable | 17/49 | €437,126 | €1,225,463 | +€788,337 | +180% |
| Amounts payable within one year | 42/48 | €426,498 | €1,220,200 | +€793,702 | +186% |
| Trade debts | 44 | €196,037 | €361,068 | +€165,031 | +84.2% |
| Suppliers | 440/4 | €196,037 | €361,068 | +€165,031 | +84.2% |
| Taxes, remuneration and social security | 45 | €172,704 | €159,132 | -€13,572 | -7.9% |
| Taxes | 450/3 | €101,154 | €23,075 | -€78,080 | -77.2% |
| Remuneration and social security | 454/9 | €71,549 | €136,057 | +€64,508 | +90.2% |
| Other amounts payable | 47/48 | €57,758 | €700,000 | +€642,242 | +1,112% |
| Accrued charges and deferred income | 492/3 | €10,628 | €5,264 | -€5,364 | -50.5% |
| Operating income | 70/76A | €3,787,367 | €4,227,169 | +€439,802 | +11.6% |
| Turnover | 70 | €3,852,350 | €3,945,326 | +€92,976 | +2.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€66,983 | €278,052 | +€345,035 | |
| Other operating income | 74 | €2,000 | €3,791 | +€1,791 | +89.6% |
| Operating charges | 60/66A | €3,466,747 | €3,681,412 | +€214,665 | +6.2% |
| Services and other goods | 61 | €2,719,880 | €2,825,807 | +€105,927 | +3.9% |
| Remuneration, social security and pensions | 62 | €692,160 | €808,267 | +€116,106 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,102 | €40,797 | +€695 | +1.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €13,227 | €5,000 | -€8,227 | -62.2% |
| Other operating charges | 640/8 | €1,378 | €1,542 | +€164 | +11.9% |
| Operating profit (loss) | 9901 | €320,620 | €545,757 | +€225,137 | +70.2% |
| Financial income | 75/76B | €902 | €912 | +€10 | +1.1% |
| Recurring financial income | 75 | €902 | €912 | +€10 | +1.1% |
| Income from current assets | 751 | €902 | €906 | +€4 | +0.4% |
| Other financial income | 752/9 | €0 | €6 | +€6 | +2,900% |
| Financial charges | 65/66B | €29,661 | €17,448 | -€12,214 | -41.2% |
| Recurring financial charges | 65 | €29,661 | €17,448 | -€12,214 | -41.2% |
| Debt charges | 650 | €20,194 | €9,125 | -€11,069 | -54.8% |
| Other financial charges | 652/9 | €9,467 | €8,323 | -€1,144 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €291,861 | €529,221 | +€237,360 | +81.3% |
| Income taxes | 67/77 | €89,358 | €141,924 | +€52,567 | +58.8% |
| Taxes | 670/3 | €89,358 | €141,924 | +€52,567 | +58.8% |
| Profit (loss) for the period | 9904 | €202,503 | €387,297 | +€184,794 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €202,503 | €387,297 | +€184,794 | +91.3% |
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 23 October 2026 via checked.be.