ATOUT 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.
ATOUT CONSULT
Largest movements
- Cash +€8,367
up €8,367 (+185%), from €4,534 to €12,900
mainly Net result for the year (+€22,099) and Depreciation (+€769)
- Receivables within one year +€6,968
up €6,968 (+20.1%), from €34,589 to €41,557
of which Other amounts receivable: +€5,991
- Tangible fixed assets -€769
down €769 (-21.3%), from €3,619 to €2,850
- Profit (loss) carried forward +€22,099
up €22,099 (+45.7%), from -€48,383 to -€26,284
- Tax, wage and social debts -€6,095
down €6,095 (-17.3%), from €35,279 to €29,184
of which Taxes: -€6,095
- Short-term financial debts -€1,720
down €1,720 (-51.2%), from €3,363 to €1,643
- Gross operating margin -€8,510
down €8,510 (-19.8%), from €42,876 to €34,366
- Financial income -€5,668
down €5,668 (-92.1%), from €6,153 to €485
- Other operating charges -€4,129
down €4,129 (-65.1%), from €6,347 to €2,218
- Taxes -€886
down €886 (-12.4%), from €7,162 to €6,276
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 | €44,414 | €58,980 | +€14,566 | +32.8% |
| Fixed assets | 21/28 | €5,119 | €4,350 | -€769 | -15.0% |
| Tangible fixed assets | 22/27 | €3,619 | €2,850 | -€769 | -21.3% |
| Plant, machinery and equipment | 23 | €516 | €340 | -€176 | -34.2% |
| Furniture and vehicles | 24 | €566 | €237 | -€329 | -58.1% |
| Other tangible fixed assets | 26 | €2,537 | €2,273 | -€264 | -10.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €39,295 | €54,630 | +€15,335 | +39.0% |
| Amounts receivable within one year | 40/41 | €34,589 | €41,557 | +€6,968 | +20.1% |
| Trade receivables | 40 | €12,949 | €13,926 | +€977 | +7.5% |
| Other amounts receivable | 41 | €21,640 | €27,631 | +€5,991 | +27.7% |
| Cash at bank and in hand | 54/58 | €4,534 | €12,900 | +€8,367 | +185% |
| Deferred charges and accrued income | 490/1 | €172 | €172 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44,414 | €58,980 | +€14,566 | +32.8% |
| Equity | 10/15 | -€29,783 | -€7,684 | +€22,099 | +74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,383 | -€26,284 | +€22,099 | +45.7% |
| Amounts payable | 17/49 | €74,197 | €66,663 | -€7,533 | -10.2% |
| Amounts payable after more than one year | 17 | €27,906 | €27,906 | = | 0.0% |
| Financial debts | 170/4 | €27,906 | €27,906 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,291 | €38,758 | -€7,533 | -16.3% |
| Financial debts | 43 | €3,363 | €1,643 | -€1,720 | -51.2% |
| Credit institutions | 430/8 | €3,363 | €1,643 | -€1,720 | -51.2% |
| Trade debts | 44 | €7,649 | €7,931 | +€282 | +3.7% |
| Suppliers | 440/4 | €7,649 | €7,931 | +€282 | +3.7% |
| Taxes, remuneration and social security | 45 | €35,279 | €29,184 | -€6,095 | -17.3% |
| Taxes | 450/3 | €32,919 | €26,824 | -€6,095 | -18.5% |
| Remuneration and social security | 454/9 | €2,360 | €2,360 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739 | €769 | +€30 | +4.1% |
| Other operating charges | 640/8 | €6,347 | €2,218 | -€4,129 | -65.1% |
| Gross operating margin | 9900 | €42,876 | €34,366 | -€8,510 | -19.8% |
| Operating profit (loss) | 9901 | €35,789 | €31,379 | -€4,411 | -12.3% |
| Financial income | 75/76B | €6,153 | €485 | -€5,668 | -92.1% |
| Recurring financial income | 75 | €6,153 | €485 | -€5,668 | -92.1% |
| Financial charges | 65/66B | €3,331 | €3,489 | +€157 | +4.7% |
| Recurring financial charges | 65 | €3,331 | €3,489 | +€157 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €38,611 | €28,375 | -€10,236 | -26.5% |
| Income taxes | 67/77 | €7,162 | €6,276 | -€886 | -12.4% |
| Profit (loss) for the period | 9904 | €31,449 | €22,099 | -€9,350 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,449 | €22,099 | -€9,350 | -29.7% |
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 19 October 2026 via checked.be.