Atomic Consulting: 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.
Atomic Consulting
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€39,974
up €39,974 (+92.7%), from €43,103 to €83,077
mainly Current investments (+€100,000) and Net result for the year (+€53,041)
- Receivables within one year +€17,933
up €17,933 (+1227.6%), from €1,461 to €19,394
of which Trade receivables: +€19,360
- Tangible fixed assets -€2,812
down €2,812 (-57.9%), from €4,858 to €2,046
of which Plant, machinery and equipment: -€1,635
- Other debts -€34,604
down €34,604 (-55.1%), from €62,815 to €28,211
- Tax, wage and social debts -€11,049
down €11,049 (-31.7%), from €34,858 to €23,809
- Gross operating margin -€40,087
down €40,087 (-35.8%), from €111,898 to €71,811
- Taxes -€7,518
down €7,518 (-32.7%), from €22,969 to €15,452
- Financial income +€1,137
up €1,137, from €0 to €1,137
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 | €149,421 | €104,516 | -€44,905 | -30.1% |
| Fixed assets | 21/28 | €4,858 | €2,046 | -€2,812 | -57.9% |
| Tangible fixed assets | 22/27 | €4,858 | €2,046 | -€2,812 | -57.9% |
| Plant, machinery and equipment | 23 | €3,406 | €1,771 | -€1,635 | -48.0% |
| Furniture and vehicles | 24 | €1,452 | €275 | -€1,177 | -81.1% |
| Current assets | 29/58 | €144,563 | €102,470 | -€42,093 | -29.1% |
| Amounts receivable within one year | 40/41 | €1,461 | €19,394 | +€17,933 | +1227.6% |
| Trade receivables | 40 | €0 | €19,360 | +€19,360 | |
| Other amounts receivable | 41 | €1,461 | €34 | -€1,427 | -97.7% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €43,103 | €83,077 | +€39,974 | +92.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €149,421 | €104,516 | -€44,905 | -30.1% |
| Equity | 10/15 | €50,000 | €50,000 | = | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,421 | €54,516 | -€44,905 | -45.2% |
| Amounts payable within one year | 42/48 | €99,421 | €54,516 | -€44,905 | -45.2% |
| Trade debts | 44 | €1,748 | €2,496 | +€748 | +42.8% |
| Suppliers | 440/4 | €1,748 | €2,496 | +€748 | +42.8% |
| Taxes, remuneration and social security | 45 | €34,858 | €23,809 | -€11,049 | -31.7% |
| Taxes | 450/3 | €34,858 | €23,809 | -€11,049 | -31.7% |
| Other amounts payable | 47/48 | €62,815 | €28,211 | -€34,604 | -55.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,078 | €2,812 | -€266 | -8.6% |
| Other operating charges | 640/8 | €1,031 | €1,446 | +€415 | +40.3% |
| Gross operating margin | 9900 | €111,898 | €71,811 | -€40,087 | -35.8% |
| Operating profit (loss) | 9901 | €107,788 | €67,552 | -€40,236 | -37.3% |
| Financial income | 75/76B | €0 | €1,137 | +€1,137 | |
| Recurring financial income | 75 | €0 | €1,137 | +€1,137 | |
| Financial charges | 65/66B | €246 | €196 | -€50 | -20.2% |
| Recurring financial charges | 65 | €246 | €196 | -€50 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €107,542 | €68,493 | -€39,049 | -36.3% |
| Income taxes | 67/77 | €22,969 | €15,452 | -€7,518 | -32.7% |
| Profit (loss) for the period | 9904 | €84,573 | €53,041 | -€31,532 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,573 | €53,041 | -€31,532 | -37.3% |
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 1 October 2026 via checked.be.