ATLAS: 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.
ATLAS
Largest movements
- Cash +€5,575
up €5,575 (+196.5%), from €2,838 to €8,413
mainly Net result for the year (+€5,089) and Receivables within one year (+€3,631)
- Receivables within one year -€3,631
down €3,631 (-8.7%), from €41,623 to €37,992
of which Other amounts receivable: -€5,240
- Deferred charges and accrued income -€3,517
down €3,517 (-65.4%), from €5,379 to €1,862
- Stocks and contracts +€1,725
up €1,725 (+19.1%), from €9,015 to €10,740
- Other debts -€6,667
no longer reported in 2025 (was €6,667)
- Profit (loss) carried forward +€5,089
up €5,089 (+19.1%), from €26,594 to €31,683
- Tax, wage and social debts +€1,029
up €1,029 (+14.1%), from €7,321 to €8,350
- Gross operating margin -€16,782
down €16,782 (-66.6%), from €25,202 to €8,420
- Taxes -€4,698
down €4,698 (-74.6%), from €6,302 to €1,603
- Financial income +€1,382
up €1,382 (+15978.6%), from €9 to €1,391
- Other operating charges +€1,351
up €1,351 (+164.4%), from €822 to €2,173
- Financial charges -€871
down €871 (-68.8%), from €1,266 to €395
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 | €59,421 | €59,173 | -€249 | -0.4% |
| Fixed assets | 21/28 | €566 | €164 | -€402 | -71.0% |
| Tangible fixed assets | 22/27 | €566 | €164 | -€402 | -71.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €566 | €164 | -€402 | -71.0% |
| Current assets | 29/58 | €58,855 | €59,008 | +€153 | +0.3% |
| Stocks and contracts in progress | 3 | €9,015 | €10,740 | +€1,725 | +19.1% |
| Stocks | 30/36 | €9,015 | €10,740 | +€1,725 | +19.1% |
| Amounts receivable within one year | 40/41 | €41,623 | €37,992 | -€3,631 | -8.7% |
| Trade receivables | 40 | €8,795 | €10,404 | +€1,609 | +18.3% |
| Other amounts receivable | 41 | €32,828 | €27,588 | -€5,240 | -16.0% |
| Cash at bank and in hand | 54/58 | €2,838 | €8,413 | +€5,575 | +196.5% |
| Deferred charges and accrued income | 490/1 | €5,379 | €1,862 | -€3,517 | -65.4% |
| Total equity and liabilities | 10/49 | €59,421 | €59,173 | -€249 | -0.4% |
| Equity | 10/15 | €45,434 | €50,523 | +€5,089 | +11.2% |
| Contributions | 10/11 | €18,750 | €18,840 | +€90 | +0.5% |
| Reserves | 13 | €90 | - | -€90 | |
| Non-distributable reserves | 130/1 | €90 | - | -€90 | |
| Reserves not available under the articles | 1311 | €90 | - | -€90 | |
| Profit (loss) carried forward | 14 | €26,594 | €31,683 | +€5,089 | +19.1% |
| Amounts payable | 17/49 | €13,988 | €8,650 | -€5,338 | -38.2% |
| Amounts payable within one year | 42/48 | €13,988 | €8,650 | -€5,338 | -38.2% |
| Trade debts | 44 | - | €300 | +€300 | |
| Suppliers | 440/4 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €7,321 | €8,350 | +€1,029 | +14.1% |
| Taxes | 450/3 | €7,321 | €8,350 | +€1,029 | +14.1% |
| Other amounts payable | 47/48 | €6,667 | - | -€6,667 | |
| Remuneration, social security and pensions | 62 | €401 | €157 | -€245 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €394 | = | 0.0% |
| Other operating charges | 640/8 | €822 | €2,173 | +€1,351 | +164.4% |
| Gross operating margin | 9900 | €25,202 | €8,420 | -€16,782 | -66.6% |
| Operating profit (loss) | 9901 | €23,584 | €5,696 | -€17,889 | -75.8% |
| Financial income | 75/76B | €9 | €1,391 | +€1,382 | +15978.6% |
| Recurring financial income | 75 | €9 | €1,391 | +€1,382 | +15978.6% |
| Financial charges | 65/66B | €1,266 | €395 | -€871 | -68.8% |
| Recurring financial charges | 65 | €1,266 | €395 | -€871 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €22,327 | €6,692 | -€15,635 | -70.0% |
| Income taxes | 67/77 | €6,302 | €1,603 | -€4,698 | -74.6% |
| Profit (loss) for the period | 9904 | €16,025 | €5,089 | -€10,937 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,025 | €5,089 | -€10,937 | -68.2% |
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 6 October 2026 via checked.be.