ATMOZ CONSULT: 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.
ATMOZ CONSULT
Largest movements
- Current investments +€329,326
up €329,326 (+22.3%), from €1.5m to €1.8m
- Cash -€190,254
down €190,254 (-30.0%), from €633,482 to €443,227
mainly Current investments (-€329,326) and Contributions, distributions and other (-€259,355)
- Receivables within one year +€115,015
up €115,015 (+26.2%), from €438,948 to €553,963
- Reserves +€97,959
up €97,959 (+4.6%), from €2.1m to €2.2m
of which Distributable reserves: +€97,959
- Other debts +€85,947
up €85,947 (+1993.3%), from €4,312 to €90,259
- Tax, wage and social debts +€35,962
up €35,962 (+83.5%), from €43,072 to €79,035
of which Taxes: +€35,862
- Trade debts +€34,386
up €34,386 (+9.1%), from €376,658 to €411,044
- Gross operating margin +€86,952
up €86,952 (+23.7%), from €367,158 to €454,110
- Taxes +€33,099
up €33,099 (+27.2%), from €121,772 to €154,870
- Financial income +€31,086
up €31,086 (+98.1%), from €31,688 to €62,773
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 | €2,560,440 | €2,817,471 | +€257,030 | +10.0% |
| Fixed assets | 21/28 | €3,796 | €2,791 | -€1,006 | -26.5% |
| Tangible fixed assets | 22/27 | €1,762 | €756 | -€1,006 | -57.1% |
| Plant, machinery and equipment | 23 | €1,458 | €756 | -€702 | -48.1% |
| Furniture and vehicles | 24 | €303 | €0 | -€303 | -100.0% |
| Financial fixed assets | 28 | €2,034 | €2,034 | = | 0.0% |
| Current assets | 29/58 | €2,556,644 | €2,814,680 | +€258,036 | +10.1% |
| Amounts receivable within one year | 40/41 | €438,948 | €553,963 | +€115,015 | +26.2% |
| Trade receivables | 40 | €438,948 | €553,963 | +€115,015 | +26.2% |
| Current investments | 50/53 | €1,478,141 | €1,807,467 | +€329,326 | +22.3% |
| Cash at bank and in hand | 54/58 | €633,482 | €443,227 | -€190,254 | -30.0% |
| Deferred charges and accrued income | 490/1 | €6,073 | €10,022 | +€3,949 | +65.0% |
| Total equity and liabilities | 10/49 | €2,560,440 | €2,817,471 | +€257,030 | +10.0% |
| Equity | 10/15 | €2,136,398 | €2,234,357 | +€97,959 | +4.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,117,848 | €2,215,807 | +€97,959 | +4.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €2,075,748 | €2,173,707 | +€97,959 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €424,042 | €583,114 | +€159,072 | +37.5% |
| Amounts payable within one year | 42/48 | €424,042 | €580,338 | +€156,295 | +36.9% |
| Trade debts | 44 | €376,658 | €411,044 | +€34,386 | +9.1% |
| Suppliers | 440/4 | €376,658 | €411,044 | +€34,386 | +9.1% |
| Taxes, remuneration and social security | 45 | €43,072 | €79,035 | +€35,962 | +83.5% |
| Taxes | 450/3 | €43,072 | €78,935 | +€35,862 | +83.3% |
| Remuneration and social security | 454/9 | - | €100 | +€100 | |
| Other amounts payable | 47/48 | €4,312 | €90,259 | +€85,947 | +1993.3% |
| Accrued charges and deferred income | 492/3 | - | €2,776 | +€2,776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €1,006 | -€621 | -38.2% |
| Other operating charges | 640/8 | €3,426 | €3,612 | +€186 | +5.4% |
| Gross operating margin | 9900 | €367,158 | €454,110 | +€86,952 | +23.7% |
| Operating profit (loss) | 9901 | €362,106 | €449,492 | +€87,386 | +24.1% |
| Financial income | 75/76B | €31,688 | €62,773 | +€31,086 | +98.1% |
| Recurring financial income | 75 | €31,688 | €62,773 | +€31,086 | +98.1% |
| Financial charges | 65/66B | €72 | €82 | +€9 | +12.9% |
| Recurring financial charges | 65 | €72 | €82 | +€9 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €393,722 | €512,184 | +€118,462 | +30.1% |
| Income taxes | 67/77 | €121,772 | €154,870 | +€33,099 | +27.2% |
| Profit (loss) for the period | 9904 | €271,950 | €357,314 | +€85,364 | +31.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €271,950 | €357,314 | +€85,364 | +31.4% |
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 3 October 2026 via checked.be.