ATRI: 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
ATRI
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€35,157
2024 · €356,407-€391,563
Equity
€5.0m
2024 · €5.1m-€35,157
Cash
€841,124
2024 · €1.4m-€574,847
Balance sheet total
€17.4m
2024 · €16.8m+€590,858
Largest movements
Assets
- Tangible fixed assets +€1.7m
up €1.7m (+25.4%), from €6.8m to €8.6m
of which Land and buildings: +€1.7m
- Cash -€574,847
down €574,847 (-40.6%), from €1.4m to €841,124
mainly Other debts (-€1.6m) and Investment in fixed assets (net) (-€1.5m)
- Financial fixed assets -€510,000
down €510,000 (-8.5%), from €6.0m to €5.5m
Equity and liabilities
- Debts after one year +€2.2m
up €2.2m (+154.6%), from €1.4m to €3.6m
- Other debts -€1.6m
down €1.6m (-16.2%), from €9.9m to €8.3m
Income statement
- Turnover -€708,612
down €708,612 (-14.2%), from €5.0m to €4.3m
- Goods and materials -€661,948
down €661,948 (-18.3%), from €3.6m to €3.0m
of which Purchases: -€555,227
- Financial income -€315,531
down €315,531 (-99.5%), from €317,028 to €1,496
of which Non-recurring financial income: -€295,787
- Services and other goods +€88,396
up €88,396 (+17.1%), from €515,499 to €603,896
- Taxes -€61,527
down €61,527 (-100.0%), from €61,527 to €0
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
€356,407
Turnover
-€708,612
Other operating income
+€2,105
Goods and materials
+€661,948
Services and other goods
-€88,396
Staff costs
-€4,694
Depreciation
+€25,067
Other operating charges
-€26,929
Financial income
-€315,531
Financial charges
+€1,951
Taxes
+€61,527
Result 2025
-€35,157
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.
From operations
-€1.4m
Investment
-€1.5m
Financing
+€2.3m
Cash 2024
€1.4m
From operations (derived)
-€1.4m
Net result for the year
-€35,157
Depreciation
+€347,745
Stocks and contracts
-€112,488
Receivables within one year
+€84,731
Smaller working-capital items
-€3,274
Trade debts
-€52,645
Other debts
-€1.6m
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€2.3m
Debts after one year
+€2.2m
Current portion of long-term debt
+€125,000
Cash 2025
€841,124
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,791,899 | €17,382,757 | +€590,858 | +3.5% |
| Fixed assets | 21/28 | €12,978,422 | €14,117,339 | +€1.1m | +8.8% |
| Intangible fixed assets | 21 | €144,735 | €59,454 | -€85,281 | -58.9% |
| Tangible fixed assets | 22/27 | €6,828,757 | €8,562,955 | +€1.7m | +25.4% |
| Land and buildings | 22 | €6,364,484 | €8,099,319 | +€1.7m | +27.3% |
| Plant, machinery and equipment | 23 | €385,415 | €402,489 | +€17,075 | +4.4% |
| Furniture and vehicles | 24 | €78,859 | €61,146 | -€17,712 | -22.5% |
| Financial fixed assets | 28 | €6,004,930 | €5,494,930 | -€510,000 | -8.5% |
| Affiliated companies | 280/1 | €6,004,930 | €5,494,930 | -€510,000 | -8.5% |
| Participating interests | 280 | €6,004,930 | €5,494,930 | -€510,000 | -8.5% |
| Current assets | 29/58 | €3,813,477 | €3,265,418 | -€548,059 | -14.4% |
| Stocks and contracts in progress | 3 | €189,660 | €302,148 | +€112,488 | +59.3% |
| Stocks | 30/36 | €189,660 | €302,148 | +€112,488 | +59.3% |
| Goods purchased for resale | 34 | €189,660 | €302,148 | +€112,488 | +59.3% |
| Amounts receivable within one year | 40/41 | €2,206,878 | €2,122,146 | -€84,731 | -3.8% |
| Trade receivables | 40 | €866,656 | €1,191,778 | +€325,121 | +37.5% |
| Other amounts receivable | 41 | €1,340,221 | €930,368 | -€409,853 | -30.6% |
| Cash at bank and in hand | 54/58 | €1,415,970 | €841,124 | -€574,847 | -40.6% |
| Deferred charges and accrued income | 490/1 | €969 | - | -€969 | |
| Total equity and liabilities | 10/49 | €16,791,899 | €17,382,757 | +€590,858 | +3.5% |
| Equity | 10/15 | €5,081,132 | €5,045,975 | -€35,157 | -0.7% |
| Contributions | 10/11 | €369,297 | €369,297 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €4,211,835 | €4,176,678 | -€35,157 | -0.8% |
| Distributable reserves | 133 | €4,211,835 | €4,176,678 | -€35,157 | -0.8% |
| Amounts payable | 17/49 | €11,710,767 | €12,336,782 | +€626,015 | +5.3% |
| Amounts payable after more than one year | 17 | €1,400,000 | €3,565,000 | +€2.2m | +154.6% |
| Financial debts | 170/4 | €1,400,000 | €3,565,000 | +€2.2m | +154.6% |
| Credit institutions | 173 | €1,400,000 | €3,565,000 | +€2.2m | +154.6% |
| Amounts payable within one year | 42/48 | €10,310,391 | €8,771,782 | -€1.5m | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €210,000 | €335,000 | +€125,000 | +59.5% |
| Trade debts | 44 | €131,848 | €79,203 | -€52,645 | -39.9% |
| Suppliers | 440/4 | €131,848 | €79,203 | -€52,645 | -39.9% |
| Taxes, remuneration and social security | 45 | €64,949 | €61,081 | -€3,868 | -6.0% |
| Taxes | 450/3 | €37,050 | €32,846 | -€4,204 | -11.3% |
| Remuneration and social security | 454/9 | €27,899 | €28,235 | +€336 | +1.2% |
| Other amounts payable | 47/48 | €9,903,595 | €8,296,498 | -€1.6m | -16.2% |
| Accrued charges and deferred income | 492/3 | €376 | - | -€376 | |
| Operating income | 70/76A | €4,994,755 | €4,288,248 | -€706,507 | -14.1% |
| Turnover | 70 | €4,976,727 | €4,268,115 | -€708,612 | -14.2% |
| Other operating income | 74 | €18,028 | €20,133 | +€2,105 | +11.7% |
| Operating charges | 60/66A | €4,776,853 | €4,209,857 | -€566,996 | -11.9% |
| Goods for resale, raw materials and consumables | 60 | €3,622,077 | €2,960,129 | -€661,948 | -18.3% |
| Purchases | 600/8 | €3,627,844 | €3,072,617 | -€555,227 | -15.3% |
| Change in stocks: decrease (increase) | 609 | -€5,767 | -€112,488 | -€106,721 | -1850.6% |
| Services and other goods | 61 | €515,499 | €603,896 | +€88,396 | +17.1% |
| Remuneration, social security and pensions | 62 | €253,830 | €258,524 | +€4,694 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372,812 | €347,745 | -€25,067 | -6.7% |
| Other operating charges | 640/8 | €12,635 | €39,563 | +€26,929 | +213.1% |
| Operating profit (loss) | 9901 | €217,902 | €78,391 | -€139,511 | -64.0% |
| Financial income | 75/76B | €317,028 | €1,496 | -€315,531 | -99.5% |
| Recurring financial income | 75 | €21,241 | €1,496 | -€19,744 | -93.0% |
| Income from financial fixed assets | 750 | - | €949 | +€949 | |
| Income from current assets | 751 | €21,230 | €547 | -€20,682 | -97.4% |
| Other financial income | 752/9 | €11 | €0 | -€10 | -97.2% |
| Non-recurring financial income | 76B | €295,787 | - | -€295,787 | |
| Financial charges | 65/66B | €116,996 | €115,044 | -€1,951 | -1.7% |
| Recurring financial charges | 65 | €116,996 | €115,044 | -€1,951 | -1.7% |
| Debt charges | 650 | €113,734 | €111,641 | -€2,093 | -1.8% |
| Other financial charges | 652/9 | €3,262 | €3,403 | +€141 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €417,934 | -€35,157 | -€453,090 | |
| Income taxes | 67/77 | €61,527 | €0 | -€61,527 | -100.0% |
| Taxes | 670/3 | €61,527 | €0 | -€61,527 | -100.0% |
| Profit (loss) for the period | 9904 | €356,407 | -€35,157 | -€391,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €356,407 | -€35,157 | -€391,563 |
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 10 October 2026 via checked.be.