Atum 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.
Atum Consulting
Largest movements
- Cash +€61,765
up €61,765 (+353%), from €17,515 to €79,280
mainly Net result for the year (+€101,023) and Tax, wage and social debts (+€34,100)
- Receivables within one year +€28,773
up €28,773 (+439%), from €6,554 to €35,327
of which Trade receivables: +€28,910
- Tangible fixed assets +€3,415
up €3,415 (+1.8%), from €194,082 to €197,497
of which Plant, machinery and equipment: +€3,738
- Reserves +€101,023
up €101,023 (+126%), from €80,206 to €181,229
- Tax, wage and social debts +€34,100
up €34,100 (+1,783%), from €1,912 to €36,012
of which Taxes: +€33,455
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Other debts -€20,722
down €20,722 (-23.2%), from €89,218 to €68,495
- Trade debts +€6,935
up €6,935 (+207%), from €3,355 to €10,290
- Gross operating margin +€127,389
up €127,389 (+1,078%), from €11,817 to €139,207
- Taxes +€16,270
up €16,270 (+3,013%), from €540 to €16,810
- Financial income -€12,200
down €12,200 (-83.1%), from €14,684 to €2,485
- Financial charges -€5,914
down €5,914 (-29.4%), from €20,088 to €14,174
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 | €219,161 | €314,627 | +€95,466 | +43.6% |
| Fixed assets | 21/28 | €194,082 | €197,497 | +€3,415 | +1.8% |
| Tangible fixed assets | 22/27 | €194,082 | €197,497 | +€3,415 | +1.8% |
| Land and buildings | 22 | €194,082 | €193,759 | -€323 | -0.2% |
| Plant, machinery and equipment | 23 | - | €3,738 | +€3,738 | |
| Current assets | 29/58 | €25,079 | €117,130 | +€92,051 | +367% |
| Amounts receivable within one year | 40/41 | €6,554 | €35,327 | +€28,773 | +439% |
| Trade receivables | 40 | €6,417 | €35,327 | +€28,910 | +450% |
| Other amounts receivable | 41 | €136 | - | -€136 | |
| Cash at bank and in hand | 54/58 | €17,515 | €79,280 | +€61,765 | +353% |
| Deferred charges and accrued income | 490/1 | €1,010 | €2,523 | +€1,512 | +150% |
| Total equity and liabilities | 10/49 | €219,161 | €314,627 | +€95,466 | +43.6% |
| Equity | 10/15 | €98,806 | €199,829 | +€101,023 | +102% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,206 | €181,229 | +€101,023 | +126% |
| Distributable reserves | 133 | €80,206 | €181,229 | +€101,023 | +126% |
| Amounts payable | 17/49 | €120,355 | €114,798 | -€5,557 | -4.6% |
| Amounts payable within one year | 42/48 | €119,485 | €114,798 | -€4,687 | -3.9% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €3,355 | €10,290 | +€6,935 | +207% |
| Suppliers | 440/4 | €3,355 | €10,290 | +€6,935 | +207% |
| Taxes, remuneration and social security | 45 | €1,912 | €36,012 | +€34,100 | +1,783% |
| Taxes | 450/3 | €1,912 | €35,367 | +€33,455 | +1,750% |
| Remuneration and social security | 454/9 | - | €645 | +€645 | |
| Other amounts payable | 47/48 | €89,218 | €68,495 | -€20,722 | -23.2% |
| Accrued charges and deferred income | 492/3 | €869 | - | -€869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,017 | €6,834 | +€817 | +13.6% |
| Other operating charges | 640/8 | €2,630 | €2,851 | +€221 | +8.4% |
| Gross operating margin | 9900 | €11,817 | €139,207 | +€127,389 | +1,078% |
| Operating profit (loss) | 9901 | €3,170 | €129,522 | +€126,352 | +3,985% |
| Financial income | 75/76B | €14,684 | €2,485 | -€12,200 | -83.1% |
| Recurring financial income | 75 | €14,684 | €2,485 | -€12,200 | -83.1% |
| Financial charges | 65/66B | €20,088 | €14,174 | -€5,914 | -29.4% |
| Recurring financial charges | 65 | €20,088 | €14,174 | -€5,914 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,233 | €117,833 | +€120,066 | |
| Income taxes | 67/77 | €540 | €16,810 | +€16,270 | +3,013% |
| Profit (loss) for the period | 9904 | -€2,773 | €101,023 | +€103,796 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,773 | €101,023 | +€103,796 |
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 20 October 2026 via checked.be.