ATROPA 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.
ATROPA CONSULTING
Largest movements
- Cash -€604
down €604 (-79.8%), from €757 to €153
mainly Net result for the year (-€1,363) and Receivables within one year (-€209)
- Receivables within one year +€209
up €209 (+6.2%), from €3,347 to €3,556
- Profit (loss) carried forward -€1,363
down €1,363 (-28.7%), from -€4,743 to -€6,106
- Other debts +€968
up €968 (+123%), from €787 to €1,755
- Gross operating margin -€931
down €931, from €172 to -€759
- Other operating charges +€559
new in 2024: €559
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,104 | €3,709 | -€395 | -9.6% |
| Current assets | 29/58 | €4,104 | €3,709 | -€395 | -9.6% |
| Amounts receivable within one year | 40/41 | €3,347 | €3,556 | +€209 | +6.2% |
| Other amounts receivable | 41 | €3,347 | €3,556 | +€209 | +6.2% |
| Cash at bank and in hand | 54/58 | €757 | €153 | -€604 | -79.8% |
| Total equity and liabilities | 10/49 | €4,104 | €3,709 | -€395 | -9.6% |
| Equity | 10/15 | €3,317 | €1,954 | -€1,363 | -41.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,743 | -€6,106 | -€1,363 | -28.7% |
| Amounts payable | 17/49 | €787 | €1,755 | +€968 | +123% |
| Amounts payable within one year | 42/48 | €787 | €1,755 | +€968 | +123% |
| Other amounts payable | 47/48 | €787 | €1,755 | +€968 | +123% |
| Other operating charges | 640/8 | - | €559 | +€559 | |
| Gross operating margin | 9900 | €172 | -€759 | -€931 | |
| Operating profit (loss) | 9901 | €172 | -€1,318 | -€1,491 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €127 | -€1,363 | -€1,491 | |
| Profit (loss) for the period | 9904 | €127 | -€1,363 | -€1,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €127 | -€1,363 | -€1,491 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.