ATR 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.
ATR CONSULTING
Largest movements
- Cash -€9,791
down €9,791 (-19.4%), from €50,540 to €40,749
mainly Contributions, distributions and other (-€40,000) and Other debts (-€30,544)
- Deferred charges and accrued income -€7,330
down €7,330 (-52.5%), from €13,975 to €6,645
- Tangible fixed assets -€1,542
down €1,542 (-67.9%), from €2,273 to €730
- Financial fixed assets -€1,000
down €1,000 (-76.9%), from €1,300 to €300
- Other debts -€30,544
down €30,544 (-47.3%), from €64,544 to €34,000
- Profit (loss) carried forward +€4,476
up €4,476, from €0 to €4,476
- Trade debts +€3,896
up €3,896 (+182%), from €2,137 to €6,033
- Tax, wage and social debts +€2,034
up €2,034 (+7.9%), from €25,860 to €27,894
of which Taxes: +€2,303
- Other operating charges -€5,753
down €5,753 (-67.6%), from €8,511 to €2,758
- Gross operating margin -€2,629
down €2,629 (-3.8%), from €68,993 to €66,364
- Taxes +€806
up €806 (+6.2%), from €13,099 to €13,905
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 | €93,851 | €73,713 | -€20,138 | -21.5% |
| Fixed assets | 21/28 | €3,573 | €1,030 | -€2,542 | -71.2% |
| Tangible fixed assets | 22/27 | €2,273 | €730 | -€1,542 | -67.9% |
| Furniture and vehicles | 24 | €2,273 | €730 | -€1,542 | -67.9% |
| Financial fixed assets | 28 | €1,300 | €300 | -€1,000 | -76.9% |
| Current assets | 29/58 | €90,278 | €72,682 | -€17,596 | -19.5% |
| Amounts receivable within one year | 40/41 | €25,763 | €25,288 | -€475 | -1.8% |
| Trade receivables | 40 | €23,351 | €22,627 | -€724 | -3.1% |
| Other amounts receivable | 41 | €2,412 | €2,661 | +€249 | +10.3% |
| Cash at bank and in hand | 54/58 | €50,540 | €40,749 | -€9,791 | -19.4% |
| Deferred charges and accrued income | 490/1 | €13,975 | €6,645 | -€7,330 | -52.5% |
| Total equity and liabilities | 10/49 | €93,851 | €73,713 | -€20,138 | -21.5% |
| Equity | 10/15 | €1,310 | €5,786 | +€4,476 | +342% |
| Contributions | 10/11 | €1,310 | €1,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €4,476 | +€4,476 | |
| Amounts payable | 17/49 | €92,541 | €67,927 | -€24,615 | -26.6% |
| Amounts payable within one year | 42/48 | €92,541 | €67,927 | -€24,615 | -26.6% |
| Trade debts | 44 | €2,137 | €6,033 | +€3,896 | +182% |
| Suppliers | 440/4 | €2,137 | €6,033 | +€3,896 | +182% |
| Taxes, remuneration and social security | 45 | €25,860 | €27,894 | +€2,034 | +7.9% |
| Taxes | 450/3 | €24,502 | €26,804 | +€2,303 | +9.4% |
| Remuneration and social security | 454/9 | €1,358 | €1,090 | -€269 | -19.8% |
| Other amounts payable | 47/48 | €64,544 | €34,000 | -€30,544 | -47.3% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,638 | €1,542 | -€96 | -5.9% |
| Other operating charges | 640/8 | €8,511 | €2,758 | -€5,753 | -67.6% |
| Gross operating margin | 9900 | €68,993 | €66,364 | -€2,629 | -3.8% |
| Operating profit (loss) | 9901 | €58,594 | €62,064 | +€3,470 | +5.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €2,999 | €3,683 | +€684 | +22.8% |
| Recurring financial charges | 65 | €2,999 | €3,683 | +€684 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €55,597 | €58,381 | +€2,784 | +5.0% |
| Income taxes | 67/77 | €13,099 | €13,905 | +€806 | +6.2% |
| Profit (loss) for the period | 9904 | €42,498 | €44,476 | +€1,978 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,498 | €44,476 | +€1,978 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.