ATX-CONSULTANCY: 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.
ATX-CONSULTANCY
Largest movements
- Receivables within one year -€2,094
down €2,094 (-10.0%), from €20,883 to €18,790
of which Other amounts receivable: -€4,394
- Cash +€1,890
up €1,890 (+10.3%), from €18,286 to €20,176
mainly Receivables within one year (+€2,094) and Trade debts (+€450)
- Reserves -€895
down €895 (-4.1%), from €21,992 to €21,096
- Trade debts +€450
up €450 (+145.2%), from €310 to €760
- Gross operating margin -€6,536
down €6,536, from €5,975 to -€561
- Taxes -€1,825
down €1,825 (-85.2%), from €2,142 to €317
- Depreciation -€219
down €219 (-59.0%), from €372 to €152
- Financial income +€166
up €166 (+23.7%), from €702 to €868
- Financial charges +€79
new in 2025: €79
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,901 | €40,456 | -€445 | -1.1% |
| Fixed assets | 21/28 | €470 | €318 | -€152 | -32.4% |
| Tangible fixed assets | 22/27 | €420 | €268 | -€152 | -36.3% |
| Plant, machinery and equipment | 23 | €393 | €268 | -€125 | -31.9% |
| Furniture and vehicles | 24 | €27 | - | -€27 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €40,431 | €40,138 | -€293 | -0.7% |
| Amounts receivable within one year | 40/41 | €20,883 | €18,790 | -€2,094 | -10.0% |
| Trade receivables | 40 | €1,327 | €3,627 | +€2,301 | +173.4% |
| Other amounts receivable | 41 | €19,557 | €15,162 | -€4,394 | -22.5% |
| Cash at bank and in hand | 54/58 | €18,286 | €20,176 | +€1,890 | +10.3% |
| Deferred charges and accrued income | 490/1 | €1,262 | €1,173 | -€89 | -7.1% |
| Total equity and liabilities | 10/49 | €40,901 | €40,456 | -€445 | -1.1% |
| Equity | 10/15 | €40,592 | €39,696 | -€895 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,992 | €21,096 | -€895 | -4.1% |
| Distributable reserves | 133 | €21,992 | €21,096 | -€895 | -4.1% |
| Amounts payable | 17/49 | €310 | €760 | +€450 | +145.2% |
| Amounts payable within one year | 42/48 | €310 | €760 | +€450 | +145.2% |
| Trade debts | 44 | €310 | €760 | +€450 | +145.2% |
| Suppliers | 440/4 | €310 | €760 | +€450 | +145.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €152 | -€219 | -59.0% |
| Other operating charges | 640/8 | €638 | €654 | +€16 | +2.5% |
| Gross operating margin | 9900 | €5,975 | -€561 | -€6,536 | |
| Operating profit (loss) | 9901 | €4,966 | -€1,367 | -€6,333 | |
| Financial income | 75/76B | €702 | €868 | +€166 | +23.7% |
| Recurring financial income | 75 | €702 | €868 | +€166 | +23.7% |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €5,668 | -€578 | -€6,246 | |
| Income taxes | 67/77 | €2,142 | €317 | -€1,825 | -85.2% |
| Profit (loss) for the period | 9904 | €3,525 | -€895 | -€4,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,525 | -€895 | -€4,421 |
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 9 October 2026 via checked.be.