4ATOM: 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.
4ATOM
Largest movements
- Cash +€217,334
up €217,334 (+218%), from €99,530 to €316,864
mainly Net result for the year (+€105,077) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Reserves +€104,244
up €104,244 (+35.0%), from €298,021 to €402,265
of which Distributable reserves: +€104,244
- Tax, wage and social debts +€7,532
up €7,532 (+69.4%), from €10,850 to €18,383
- Gross operating margin -€31,975
down €31,975 (-17.3%), from €184,550 to €152,575
- Taxes -€10,075
down €10,075 (-17.0%), from €59,274 to €49,199
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 | €335,302 | €449,749 | +€114,447 | +34.1% |
| Fixed assets | 21/28 | €6,352 | €4,471 | -€1,881 | -29.6% |
| Tangible fixed assets | 22/27 | €6,352 | €4,471 | -€1,881 | -29.6% |
| Land and buildings | 22 | €3,949 | €3,469 | -€480 | -12.1% |
| Furniture and vehicles | 24 | €2,403 | €1,002 | -€1,402 | -58.3% |
| Current assets | 29/58 | €328,950 | €445,278 | +€116,328 | +35.4% |
| Amounts receivable within one year | 40/41 | €26,150 | €27,587 | +€1,437 | +5.5% |
| Trade receivables | 40 | €26,150 | €27,587 | +€1,437 | +5.5% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €99,530 | €316,864 | +€217,334 | +218% |
| Deferred charges and accrued income | 490/1 | €3,270 | €827 | -€2,443 | -74.7% |
| Total equity and liabilities | 10/49 | €335,302 | €449,749 | +€114,447 | +34.1% |
| Equity | 10/15 | €317,221 | €421,465 | +€104,244 | +32.9% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €298,021 | €402,265 | +€104,244 | +35.0% |
| Tax-exempt reserves | 132 | €3,350 | €3,350 | = | 0.0% |
| Distributable reserves | 133 | €294,671 | €398,914 | +€104,244 | +35.4% |
| Amounts payable | 17/49 | €18,081 | €28,285 | +€10,203 | +56.4% |
| Amounts payable within one year | 42/48 | €16,106 | €25,849 | +€9,742 | +60.5% |
| Trade debts | 44 | €1,402 | €2,277 | +€875 | +62.4% |
| Suppliers | 440/4 | €1,402 | €2,277 | +€875 | +62.4% |
| Taxes, remuneration and social security | 45 | €10,850 | €18,383 | +€7,532 | +69.4% |
| Taxes | 450/3 | €10,850 | €18,383 | +€7,532 | +69.4% |
| Other amounts payable | 47/48 | €3,854 | €5,189 | +€1,335 | +34.6% |
| Accrued charges and deferred income | 492/3 | €1,975 | €2,436 | +€461 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,351 | €1,875 | -€476 | -20.2% |
| Other operating charges | 640/8 | €396 | €400 | +€4 | +1.0% |
| Gross operating margin | 9900 | €184,550 | €152,575 | -€31,975 | -17.3% |
| Operating profit (loss) | 9901 | €181,803 | €150,300 | -€31,503 | -17.3% |
| Financial income | 75/76B | €4,264 | €4,056 | -€208 | -4.9% |
| Recurring financial income | 75 | €4,264 | €4,056 | -€208 | -4.9% |
| Financial charges | 65/66B | €86 | €80 | -€5 | -6.4% |
| Recurring financial charges | 65 | €86 | €80 | -€5 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €185,981 | €154,276 | -€31,705 | -17.0% |
| Income taxes | 67/77 | €59,274 | €49,199 | -€10,075 | -17.0% |
| Profit (loss) for the period | 9904 | €126,707 | €105,077 | -€21,630 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €126,707 | €105,077 | -€21,630 | -17.1% |
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 13 October 2026 via checked.be.