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
- Stocks and contracts +€17,600
up €17,600 (+457.1%), from €3,850 to €21,450
- Cash +€12,489
up €12,489 (+108.1%), from €11,554 to €24,043
mainly Net result for the year (+€24,893) and Trade debts (+€9,311)
- Receivables within one year -€7,492
down €7,492 (-9.9%), from €75,671 to €68,179
of which Trade receivables: -€7,517
- Tangible fixed assets -€3,550
down €3,550 (-43.0%), from €8,256 to €4,706
of which Furniture and vehicles: -€2,000
- Profit (loss) carried forward +€24,893
up €24,893 (+23.2%), from -€107,432 to -€82,538
- Trade debts +€9,311
up €9,311 (+28.6%), from €32,555 to €41,865
- Advances received -€8,700
down €8,700 (-100.0%), from €8,700 to €0
- Tax, wage and social debts -€3,831
down €3,831 (-26.5%), from €14,464 to €10,633
of which Remuneration and social security: -€9,407
- Accrued charges and deferred income -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Gross operating margin +€36,533
up €36,533 (+92.4%), from €39,548 to €76,081
- Other operating charges +€22,863
up €22,863 (+787.9%), from €2,902 to €25,765
- Write-downs -€16,404
down €16,404, from €0 to -€16,404
- Staff costs +€10,889
up €10,889 (+42.4%), from €25,662 to €36,551
- Financial charges +€6,817
up €6,817 (+3564.7%), from €191 to €7,008
of which Non-recurring financial charges: +€6,427
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 | €100,748 | €119,607 | +€18,859 | +18.7% |
| Fixed assets | 21/28 | €8,451 | €4,901 | -€3,550 | -42.0% |
| Tangible fixed assets | 22/27 | €8,256 | €4,706 | -€3,550 | -43.0% |
| Plant, machinery and equipment | 23 | €3,122 | €1,572 | -€1,550 | -49.6% |
| Furniture and vehicles | 24 | €5,134 | €3,134 | -€2,000 | -39.0% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €92,297 | €114,706 | +€22,409 | +24.3% |
| Stocks and contracts in progress | 3 | €3,850 | €21,450 | +€17,600 | +457.1% |
| Stocks | 30/36 | €3,850 | €21,450 | +€17,600 | +457.1% |
| Amounts receivable within one year | 40/41 | €75,671 | €68,179 | -€7,492 | -9.9% |
| Trade receivables | 40 | €75,671 | €68,154 | -€7,517 | -9.9% |
| Other amounts receivable | 41 | - | €25 | +€25 | |
| Cash at bank and in hand | 54/58 | €11,554 | €24,043 | +€12,489 | +108.1% |
| Deferred charges and accrued income | 490/1 | €1,221 | €1,034 | -€187 | -15.3% |
| Total equity and liabilities | 10/49 | €100,748 | €119,607 | +€18,859 | +18.7% |
| Equity | 10/15 | -€88,832 | -€63,938 | +€24,893 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€107,432 | -€82,538 | +€24,893 | +23.2% |
| Amounts payable | 17/49 | €189,579 | €183,545 | -€6,034 | -3.2% |
| Amounts payable after more than one year | 17 | €131,861 | €131,047 | -€814 | -0.6% |
| Other amounts payable | 178/9 | €131,861 | €131,047 | -€814 | -0.6% |
| Amounts payable within one year | 42/48 | €55,719 | €52,498 | -€3,220 | -5.8% |
| Trade debts | 44 | €32,555 | €41,865 | +€9,311 | +28.6% |
| Suppliers | 440/4 | €32,555 | €41,865 | +€9,311 | +28.6% |
| Advances received on contracts in progress | 46 | €8,700 | €0 | -€8,700 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,464 | €10,633 | -€3,831 | -26.5% |
| Taxes | 450/3 | €1,448 | €7,024 | +€5,576 | +385.2% |
| Remuneration and social security | 454/9 | €13,016 | €3,609 | -€9,407 | -72.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €25,662 | €36,551 | +€10,889 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,646 | €3,802 | +€156 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€16,404 | -€16,404 | |
| Other operating charges | 640/8 | €2,902 | €25,765 | +€22,863 | +787.9% |
| Gross operating margin | 9900 | €39,548 | €76,081 | +€36,533 | +92.4% |
| Operating profit (loss) | 9901 | €7,338 | €26,368 | +€19,029 | +259.3% |
| Financial income | 75/76B | €244 | €5,534 | +€5,290 | +2168.2% |
| Recurring financial income | 75 | €89 | €0 | -€89 | -100.0% |
| Non-recurring financial income | 76B | €155 | €5,534 | +€5,379 | +3460.0% |
| Financial charges | 65/66B | €191 | €7,008 | +€6,817 | +3564.7% |
| Recurring financial charges | 65 | €191 | €581 | +€389 | +203.7% |
| Non-recurring financial charges | 66B | - | €6,427 | +€6,427 | |
| Profit (loss) for the period before taxes | 9903 | €7,391 | €24,893 | +€17,502 | +236.8% |
| Profit (loss) for the period | 9904 | €7,391 | €24,893 | +€17,502 | +236.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,391 | €24,893 | +€17,502 | +236.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.