ATP 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.
ATP CONSULTING
Largest movements
- Tangible fixed assets -€27,951
down €27,951 (-9.0%), from €308,848 to €280,897
of which Land and buildings: -€18,987
- Receivables within one year -€11,919
down €11,919 (-16.2%), from €73,711 to €61,791
of which Trade receivables: -€21,211
- Tax, wage and social debts -€16,421
down €16,421 (-71.3%), from €23,016 to €6,595
- Accrued charges and deferred income -€9,333
no longer reported in 2025 (was €9,333)
- Profit (loss) carried forward -€8,797
down €8,797, from €3,340 to -€5,457
- Current portion of long-term debt -€7,751
no longer reported in 2025 (was €7,751)
- Revaluation surpluses -€6,363
down €6,363 (-9.8%), from €65,009 to €58,647
- Gross operating margin -€36,427
down €36,427 (-57.2%), from €63,736 to €27,309
- Taxes -€8,861
down €8,861 (-69.0%), from €12,843 to €3,982
- Financial income +€865
up €865 (+42.2%), from €2,049 to €2,914
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 | €404,422 | €359,694 | -€44,728 | -11.1% |
| Fixed assets | 21/28 | €309,348 | €281,397 | -€27,951 | -9.0% |
| Tangible fixed assets | 22/27 | €308,848 | €280,897 | -€27,951 | -9.0% |
| Land and buildings | 22 | €290,070 | €271,083 | -€18,987 | -6.5% |
| Plant, machinery and equipment | 23 | €5,327 | €3,163 | -€2,164 | -40.6% |
| Furniture and vehicles | 24 | €13,451 | €6,651 | -€6,800 | -50.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €95,074 | €78,297 | -€16,778 | -17.6% |
| Amounts receivable within one year | 40/41 | €73,711 | €61,791 | -€11,919 | -16.2% |
| Trade receivables | 40 | €30,584 | €9,373 | -€21,211 | -69.4% |
| Other amounts receivable | 41 | €43,127 | €52,419 | +€9,292 | +21.5% |
| Cash at bank and in hand | 54/58 | €18,406 | €14,587 | -€3,819 | -20.7% |
| Deferred charges and accrued income | 490/1 | €2,958 | €1,918 | -€1,040 | -35.1% |
| Total equity and liabilities | 10/49 | €404,422 | €359,694 | -€44,728 | -11.1% |
| Equity | 10/15 | €359,203 | €350,406 | -€8,797 | -2.4% |
| Contributions | 10/11 | €75,849 | €75,849 | = | 0.0% |
| Capital | 10 | €75,849 | €75,849 | = | 0.0% |
| Issued capital | 100 | €75,849 | €75,849 | = | 0.0% |
| Revaluation surpluses | 12 | €65,009 | €58,647 | -€6,363 | -9.8% |
| Reserves | 13 | €215,004 | €221,367 | +€6,363 | +3.0% |
| Non-distributable reserves | 130/1 | €140,121 | €146,483 | +€6,363 | +4.5% |
| Legal reserve | 130 | €7,585 | €7,585 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132,536 | €138,898 | +€6,363 | +4.8% |
| Distributable reserves | 133 | €74,884 | €74,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,340 | -€5,457 | -€8,797 | |
| Amounts payable | 17/49 | €45,220 | €9,288 | -€35,931 | -79.5% |
| Amounts payable within one year | 42/48 | €35,886 | €9,288 | -€26,598 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €7,751 | - | -€7,751 | |
| Trade debts | 44 | €5,119 | €2,694 | -€2,425 | -47.4% |
| Suppliers | 440/4 | €5,119 | €2,694 | -€2,425 | -47.4% |
| Taxes, remuneration and social security | 45 | €23,016 | €6,595 | -€16,421 | -71.3% |
| Taxes | 450/3 | €23,016 | €6,595 | -€16,421 | -71.3% |
| Accrued charges and deferred income | 492/3 | €9,333 | - | -€9,333 | |
| Non-recurring operating income | 76A | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,982 | €31,301 | +€318 | +1.0% |
| Other operating charges | 640/8 | €3,204 | €3,304 | +€100 | +3.1% |
| Non-recurring operating charges | 66A | €2,701 | - | -€2,701 | |
| Gross operating margin | 9900 | €63,736 | €27,309 | -€36,427 | -57.2% |
| Operating profit (loss) | 9901 | €26,849 | -€7,295 | -€34,144 | |
| Financial income | 75/76B | €2,049 | €2,914 | +€865 | +42.2% |
| Recurring financial income | 75 | €2,049 | €2,914 | +€865 | +42.2% |
| Financial charges | 65/66B | €881 | €434 | -€448 | -50.8% |
| Recurring financial charges | 65 | €881 | €434 | -€448 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €28,017 | -€4,815 | -€32,832 | |
| Income taxes | 67/77 | €12,843 | €3,982 | -€8,861 | -69.0% |
| Profit (loss) for the period | 9904 | €15,173 | -€8,797 | -€23,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,173 | -€8,797 | -€23,970 |
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 20 October 2026 via checked.be.