ATYS CONSULT: 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.
ATYS CONSULT
Largest movements
- Cash -€20,707
down €20,707 (-34.6%), from €59,826 to €39,119
mainly Net result for the year (-€13,669) and Tax, wage and social debts (-€5,921)
- Profit (loss) carried forward -€13,669
down €13,669 (-59.6%), from €22,944 to €9,275
- Tax, wage and social debts -€5,921
down €5,921 (-52.6%), from €11,259 to €5,338
of which Taxes: -€5,921
- Gross operating margin -€21,439
down €21,439, from €12,205 to -€9,234
- Taxes -€3,198
no longer reported in 2025 (was €3,198)
- Financial charges +€786
up €786 (+69.2%), from €1,135 to €1,920
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 | €89,628 | €69,352 | -€20,277 | -22.6% |
| Fixed assets | 21/28 | €2,760 | €3,316 | +€557 | +20.2% |
| Tangible fixed assets | 22/27 | €2,697 | €3,253 | +€557 | +20.6% |
| Furniture and vehicles | 24 | €1,137 | €1,693 | +€557 | +49.0% |
| Other tangible fixed assets | 26 | €1,560 | €1,560 | = | 0.0% |
| Financial fixed assets | 28 | €63 | €63 | = | 0.0% |
| Current assets | 29/58 | €86,869 | €66,035 | -€20,833 | -24.0% |
| Stocks and contracts in progress | 3 | €17,280 | €17,606 | +€326 | +1.9% |
| Stocks | 30/36 | €17,280 | €17,606 | +€326 | +1.9% |
| Amounts receivable within one year | 40/41 | €9,763 | €9,310 | -€453 | -4.6% |
| Trade receivables | 40 | €9,763 | €5,310 | -€4,453 | -45.6% |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €59,826 | €39,119 | -€20,707 | -34.6% |
| Total equity and liabilities | 10/49 | €89,628 | €69,352 | -€20,277 | -22.6% |
| Equity | 10/15 | €62,473 | €48,803 | -€13,669 | -21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,328 | €33,328 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €31,468 | €33,328 | +€1,860 | +5.9% |
| Profit (loss) carried forward | 14 | €22,944 | €9,275 | -€13,669 | -59.6% |
| Amounts payable | 17/49 | €27,156 | €20,548 | -€6,607 | -24.3% |
| Amounts payable within one year | 42/48 | €27,156 | €20,548 | -€6,607 | -24.3% |
| Trade debts | 44 | €7,937 | €7,639 | -€298 | -3.8% |
| Suppliers | 440/4 | €7,937 | €7,639 | -€298 | -3.8% |
| Taxes, remuneration and social security | 45 | €11,259 | €5,338 | -€5,921 | -52.6% |
| Taxes | 450/3 | €10,759 | €4,838 | -€5,921 | -55.0% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €7,960 | €7,572 | -€388 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €437 | +€79 | +22.1% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | - | €2,078 | +€2,078 | |
| Gross operating margin | 9900 | €12,205 | -€9,234 | -€21,439 | |
| Operating profit (loss) | 9901 | €11,797 | -€11,749 | -€23,546 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.7% |
| Financial charges | 65/66B | €1,135 | €1,920 | +€786 | +69.2% |
| Recurring financial charges | 65 | €1,135 | €1,920 | +€786 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €10,663 | -€13,669 | -€24,332 | |
| Income taxes | 67/77 | €3,198 | - | -€3,198 | |
| Profit (loss) for the period | 9904 | €7,465 | -€13,669 | -€21,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,465 | -€13,669 | -€21,134 |
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 27 October 2026 via checked.be.