ATLAS: 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.
ATLAS
Largest movements
- Deferred charges and accrued income -€33,475
down €33,475 (-99.9%), from €33,522 to €46
- Receivables within one year +€33,022
up €33,022 (+63.5%), from €51,967 to €84,989
of which Other amounts receivable: +€36,022
- Cash -€14,471
down €14,471 (-100.0%), from €14,471 to €0
mainly Receivables within one year (-€33,022) and Tax, wage and social debts (-€10,783)
- Stocks and contracts +€10,550
new in 2025: €10,550
- Tangible fixed assets +€1,060
up €1,060 (+38.4%), from €2,759 to €3,819
- Tax, wage and social debts -€10,783
down €10,783 (-44.9%), from €23,991 to €13,207
of which Taxes: -€13,533
- Profit (loss) carried forward +€9,116
up €9,116 (+1988.5%), from €458 to €9,574
- Current portion of long-term debt -€7,430
down €7,430 (-27.6%), from €26,922 to €19,492
- Short-term financial debts +€4,630
new in 2025: €4,630
- Gross operating margin +€3,737
up €3,737 (+35.9%), from €10,419 to €14,156
- Depreciation +€829
up €829 (+886.4%), from €94 to €922
- Taxes -€507
down €507 (-23.3%), from €2,177 to €1,670
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 | €102,718 | €99,404 | -€3,313 | -3.2% |
| Fixed assets | 21/28 | €2,759 | €3,819 | +€1,060 | +38.4% |
| Tangible fixed assets | 22/27 | €2,759 | €3,819 | +€1,060 | +38.4% |
| Furniture and vehicles | 24 | €2,759 | €3,819 | +€1,060 | +38.4% |
| Current assets | 29/58 | €99,959 | €95,586 | -€4,374 | -4.4% |
| Stocks and contracts in progress | 3 | - | €10,550 | +€10,550 | |
| Stocks | 30/36 | - | €10,550 | +€10,550 | |
| Amounts receivable within one year | 40/41 | €51,967 | €84,989 | +€33,022 | +63.5% |
| Trade receivables | 40 | €3,252 | €252 | -€3,000 | -92.3% |
| Other amounts receivable | 41 | €48,715 | €84,737 | +€36,022 | +73.9% |
| Cash at bank and in hand | 54/58 | €14,471 | €0 | -€14,471 | -100.0% |
| Deferred charges and accrued income | 490/1 | €33,522 | €46 | -€33,475 | -99.9% |
| Total equity and liabilities | 10/49 | €102,718 | €99,404 | -€3,313 | -3.2% |
| Equity | 10/15 | €51,708 | €60,824 | +€9,116 | +17.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €49,250 | €49,250 | = | 0.0% |
| Distributable reserves | 133 | €49,250 | €49,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458 | €9,574 | +€9,116 | +1988.5% |
| Amounts payable | 17/49 | €51,009 | €38,580 | -€12,429 | -24.4% |
| Amounts payable within one year | 42/48 | €51,009 | €37,974 | -€13,035 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €26,922 | €19,492 | -€7,430 | -27.6% |
| Financial debts | 43 | - | €4,630 | +€4,630 | |
| Credit institutions | 430/8 | - | €4,630 | +€4,630 | |
| Trade debts | 44 | €96 | €645 | +€548 | +569.6% |
| Suppliers | 440/4 | €96 | €645 | +€548 | +569.6% |
| Taxes, remuneration and social security | 45 | €23,991 | €13,207 | -€10,783 | -44.9% |
| Taxes | 450/3 | €22,786 | €9,252 | -€13,533 | -59.4% |
| Remuneration and social security | 454/9 | €1,205 | €3,955 | +€2,750 | +228.2% |
| Accrued charges and deferred income | 492/3 | - | €605 | +€605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €922 | +€829 | +886.4% |
| Other operating charges | 640/8 | €197 | €184 | -€13 | -6.5% |
| Gross operating margin | 9900 | €10,419 | €14,156 | +€3,737 | +35.9% |
| Operating profit (loss) | 9901 | €10,128 | €13,049 | +€2,921 | +28.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,129 | €2,268 | +€139 | +6.5% |
| Recurring financial charges | 65 | €2,129 | €2,268 | +€139 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €8,000 | €10,786 | +€2,786 | +34.8% |
| Income taxes | 67/77 | €2,177 | €1,670 | -€507 | -23.3% |
| Profit (loss) for the period | 9904 | €5,823 | €9,116 | +€3,293 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,823 | €9,116 | +€3,293 | +56.6% |
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 11 October 2026 via checked.be.