ATYLIDE: what changed
Two fiscal 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
ATYLIDE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€45,017
2024 · €22,748+€22,269
Equity
€311,143
2024 · €306,126+€5,017
Cash
€102,530
2024 · €102,593-€63
Balance sheet total
€796,648
2024 · €828,364-€31,716
Largest movements
Assets
- Tangible fixed assets -€31,077
down €31,077 (-9.8%), from €316,232 to €285,155
of which Land and buildings: -€27,805
Equity and liabilities
- Debts after one year -€32,053
down €32,053 (-7.2%), from €445,715 to €413,662
- Tax, wage and social debts -€9,222
down €9,222 (-24.7%), from €37,330 to €28,108
Income statement
- Gross operating margin +€16,867
up €16,867 (+11.2%), from €150,892 to €167,759
- Financial charges -€13,910
down €13,910 (-15.2%), from €91,603 to €77,693
- Taxes +€4,925
up €4,925 (+42.5%), from €11,578 to €16,503
- Financial income -€4,204
down €4,204 (-35.3%), from €11,895 to €7,691
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
€22,748
Gross operating margin
+€16,867
Depreciation
-€166
Other operating charges
+€788
Financial income
-€4,204
Financial charges
+€13,910
Taxes
-€4,925
Result 2025
€45,017
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
+€71,347
Investment
-€4,995
Financing
-€66,415
Cash 2024
€102,593
From operations (derived)
+€71,347
Net result for the year
+€45,017
Depreciation
+€31,077
Receivables after one year
+€6,500
Receivables within one year
+€314
Deferred charges and accrued income
-€1,243
Trade debts
-€1,367
Tax, wage and social debts
-€9,222
Other debts
+€270
Investment (derived)
-€4,995
Investment in fixed assets (net)
-€450
Current investments
-€4,545
Financing
-€66,415
Debts after one year
-€32,053
Current portion of long-term debt
+€5,638
Contributions, distributions and other
-€40,000
Cash 2025
€102,530
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €828,364 | €796,648 | -€31,716 | -3.8% |
| Fixed assets | 21/28 | €316,945 | €286,317 | -€30,627 | -9.7% |
| Tangible fixed assets | 22/27 | €316,232 | €285,155 | -€31,077 | -9.8% |
| Land and buildings | 22 | €305,970 | €278,164 | -€27,805 | -9.1% |
| Plant, machinery and equipment | 23 | €805 | €591 | -€215 | -26.6% |
| Furniture and vehicles | 24 | €4,038 | €1,933 | -€2,105 | -52.1% |
| Other tangible fixed assets | 26 | €5,419 | €4,467 | -€952 | -17.6% |
| Financial fixed assets | 28 | €713 | €1,163 | +€450 | +63.1% |
| Current assets | 29/58 | €511,419 | €510,331 | -€1,089 | -0.2% |
| Amounts receivable after more than one year | 29 | €219,300 | €212,800 | -€6,500 | -3.0% |
| Other amounts receivable | 291 | €219,300 | €212,800 | -€6,500 | -3.0% |
| Amounts receivable within one year | 40/41 | €30,193 | €29,878 | -€314 | -1.0% |
| Trade receivables | 40 | €30,120 | €29,651 | -€469 | -1.6% |
| Other amounts receivable | 41 | €72 | €227 | +€155 | +214.7% |
| Current investments | 50/53 | €149,093 | €153,638 | +€4,545 | +3.0% |
| Cash at bank and in hand | 54/58 | €102,593 | €102,530 | -€63 | -0.1% |
| Deferred charges and accrued income | 490/1 | €10,241 | €11,484 | +€1,243 | +12.1% |
| Total equity and liabilities | 10/49 | €828,364 | €796,648 | -€31,716 | -3.8% |
| Equity | 10/15 | €306,126 | €311,143 | +€5,017 | +1.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €245,920 | €250,873 | +€4,953 | +2.0% |
| Distributable reserves | 133 | €245,920 | €250,873 | +€4,953 | +2.0% |
| Profit (loss) carried forward | 14 | €207 | €271 | +€64 | +30.9% |
| Amounts payable | 17/49 | €522,238 | €485,505 | -€36,733 | -7.0% |
| Amounts payable after more than one year | 17 | €445,715 | €413,662 | -€32,053 | -7.2% |
| Financial debts | 170/4 | €445,715 | €413,662 | -€32,053 | -7.2% |
| Amounts payable within one year | 42/48 | €76,522 | €71,842 | -€4,680 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €29,790 | €35,428 | +€5,638 | +18.9% |
| Trade debts | 44 | €9,402 | €8,035 | -€1,367 | -14.5% |
| Suppliers | 440/4 | €9,402 | €8,035 | -€1,367 | -14.5% |
| Taxes, remuneration and social security | 45 | €37,330 | €28,108 | -€9,222 | -24.7% |
| Taxes | 450/3 | €37,330 | €28,108 | -€9,222 | -24.7% |
| Other amounts payable | 47/48 | - | €270 | +€270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,911 | €31,077 | +€166 | +0.5% |
| Other operating charges | 640/8 | €5,947 | €5,159 | -€788 | -13.3% |
| Gross operating margin | 9900 | €150,892 | €167,759 | +€16,867 | +11.2% |
| Operating profit (loss) | 9901 | €114,033 | €131,522 | +€17,489 | +15.3% |
| Financial income | 75/76B | €11,895 | €7,691 | -€4,204 | -35.3% |
| Recurring financial income | 75 | €11,895 | €7,691 | -€4,204 | -35.3% |
| Financial charges | 65/66B | €91,603 | €77,693 | -€13,910 | -15.2% |
| Recurring financial charges | 65 | €91,603 | €77,693 | -€13,910 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €34,326 | €61,520 | +€27,194 | +79.2% |
| Income taxes | 67/77 | €11,578 | €16,503 | +€4,925 | +42.5% |
| Profit (loss) for the period | 9904 | €22,748 | €45,017 | +€22,269 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,748 | €45,017 | +€22,269 | +97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.