ATCHOUM: 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.
ATCHOUM
Largest movements
- Cash +€7,473
up €7,473 (+109%), from €6,857 to €14,330
mainly Net result for the year (+€18,820) and Depreciation (+€1,555)
- Stocks and contracts +€3,073
up €3,073 (+14.7%), from €20,938 to €24,010
- Receivables within one year +€1,609
up €1,609 (+14.9%), from €10,825 to €12,434
of which Other amounts receivable: +€3,610
- Tangible fixed assets -€1,555
down €1,555 (-3.5%), from €44,129 to €42,574
of which Land and buildings: -€1,097
- Reserves +€18,819
up €18,819 (+34.6%), from €54,370 to €73,189
of which Distributable reserves: +€18,819
- Tax, wage and social debts -€6,236
down €6,236 (-32.2%), from €19,383 to €13,147
- Other debts -€1,584
no longer reported in 2025 (was €1,584)
- Turnover -€156,898
no longer reported in 2025 (was €156,898)
- Purchases and services -€131,294
no longer reported in 2025 (was €131,294)
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 | €83,905 | €94,600 | +€10,695 | +12.7% |
| Fixed assets | 21/28 | €44,129 | €42,574 | -€1,555 | -3.5% |
| Tangible fixed assets | 22/27 | €44,129 | €42,574 | -€1,555 | -3.5% |
| Land and buildings | 22 | €35,989 | €34,892 | -€1,097 | -3.0% |
| Plant, machinery and equipment | 23 | €8,139 | €7,681 | -€458 | -5.6% |
| Current assets | 29/58 | €39,776 | €52,026 | +€12,250 | +30.8% |
| Stocks and contracts in progress | 3 | €20,938 | €24,010 | +€3,073 | +14.7% |
| Stocks | 30/36 | €20,938 | €24,010 | +€3,073 | +14.7% |
| Amounts receivable within one year | 40/41 | €10,825 | €12,434 | +€1,609 | +14.9% |
| Trade receivables | 40 | €2,733 | €732 | -€2,001 | -73.2% |
| Other amounts receivable | 41 | €8,093 | €11,702 | +€3,610 | +44.6% |
| Cash at bank and in hand | 54/58 | €6,857 | €14,330 | +€7,473 | +109% |
| Deferred charges and accrued income | 490/1 | €1,156 | €1,252 | +€95 | +8.3% |
| Total equity and liabilities | 10/49 | €83,905 | €94,600 | +€10,695 | +12.7% |
| Equity | 10/15 | €60,636 | €79,456 | +€18,820 | +31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,370 | €73,189 | +€18,819 | +34.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,510 | €71,329 | +€18,819 | +35.8% |
| Profit (loss) carried forward | 14 | €66 | €67 | +€1 | +1.1% |
| Amounts payable | 17/49 | €23,268 | €15,143 | -€8,125 | -34.9% |
| Amounts payable within one year | 42/48 | €23,268 | €15,143 | -€8,125 | -34.9% |
| Trade debts | 44 | €2,301 | €1,996 | -€305 | -13.2% |
| Suppliers | 440/4 | €2,301 | €1,996 | -€305 | -13.2% |
| Taxes, remuneration and social security | 45 | €19,383 | €13,147 | -€6,236 | -32.2% |
| Taxes | 450/3 | €19,383 | €13,147 | -€6,236 | -32.2% |
| Other amounts payable | 47/48 | €1,584 | - | -€1,584 | |
| Turnover | 70 | €156,898 | - | -€156,898 | |
| Non-recurring operating income | 76A | €3,047 | - | -€3,047 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,294 | - | -€131,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €1,555 | +€658 | +73.4% |
| Other operating charges | 640/8 | €628 | €582 | -€46 | -7.3% |
| Non-recurring operating charges | 66A | €462 | €156 | -€307 | -66.3% |
| Gross operating margin | 9900 | €30,467 | €31,218 | +€751 | +2.5% |
| Operating profit (loss) | 9901 | €28,479 | €28,925 | +€446 | +1.6% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €149 | €174 | +€25 | +17.1% |
| Recurring financial charges | 65 | €149 | €174 | +€25 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €28,330 | €28,773 | +€442 | +1.6% |
| Income taxes | 67/77 | €9,840 | €9,953 | +€113 | +1.1% |
| Profit (loss) for the period | 9904 | €18,490 | €18,820 | +€329 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,490 | €18,820 | +€329 | +1.8% |
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.