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
- Receivables within one year +€13,385
up €13,385 (+312.8%), from €4,278 to €17,663
of which Trade receivables: +€13,890
- Tangible fixed assets -€1,922
down €1,922 (-21.5%), from €8,940 to €7,018
of which Furniture and vehicles: -€3,417
- Cash -€642
down €642 (-6.3%), from €10,256 to €9,613
mainly Receivables within one year (-€13,385) and Investment in fixed assets (net) (-€1,808)
- Other debts +€6,979
up €6,979 (+19.2%), from €36,369 to €43,349
- Profit (loss) carried forward +€1,910
up €1,910 (+21.5%), from -€8,869 to -€6,959
- Trade debts +€1,320
up €1,320 (+231.2%), from €571 to €1,891
- Tax, wage and social debts +€612
up €612 (+29135.7%), from €2 to €614
- Gross operating margin +€13,610
up €13,610, from -€7,033 to €6,577
- Depreciation +€2,419
up €2,419 (+184.6%), from €1,311 to €3,730
- Other operating charges +€763
up €763 (+603.8%), from €126 to €889
- Financial charges -€355
down €355 (-88.0%), from €403 to €48
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 | €30,073 | €40,894 | +€10,821 | +36.0% |
| Fixed assets | 21/28 | €8,940 | €7,018 | -€1,922 | -21.5% |
| Tangible fixed assets | 22/27 | €8,940 | €7,018 | -€1,922 | -21.5% |
| Plant, machinery and equipment | 23 | - | €1,495 | +€1,495 | |
| Furniture and vehicles | 24 | €8,940 | €5,523 | -€3,417 | -38.2% |
| Current assets | 29/58 | €21,134 | €33,876 | +€12,742 | +60.3% |
| Stocks and contracts in progress | 3 | €6,600 | €6,600 | = | 0.0% |
| Stocks | 30/36 | €6,600 | €6,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,278 | €17,663 | +€13,385 | +312.8% |
| Trade receivables | 40 | €3,706 | €17,596 | +€13,890 | +374.8% |
| Other amounts receivable | 41 | €572 | €67 | -€505 | -88.3% |
| Cash at bank and in hand | 54/58 | €10,256 | €9,613 | -€642 | -6.3% |
| Total equity and liabilities | 10/49 | €30,073 | €40,894 | +€10,821 | +36.0% |
| Equity | 10/15 | -€6,869 | -€4,959 | +€1,910 | +27.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,869 | -€6,959 | +€1,910 | +21.5% |
| Amounts payable | 17/49 | €36,942 | €45,853 | +€8,911 | +24.1% |
| Amounts payable within one year | 42/48 | €36,942 | €45,853 | +€8,911 | +24.1% |
| Trade debts | 44 | €571 | €1,891 | +€1,320 | +231.2% |
| Suppliers | 440/4 | €571 | €1,891 | +€1,320 | +231.2% |
| Taxes, remuneration and social security | 45 | €2 | €614 | +€612 | +29135.7% |
| Taxes | 450/3 | €2 | €614 | +€612 | +29135.7% |
| Other amounts payable | 47/48 | €36,369 | €43,349 | +€6,979 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,311 | €3,730 | +€2,419 | +184.6% |
| Other operating charges | 640/8 | €126 | €889 | +€763 | +603.8% |
| Gross operating margin | 9900 | -€7,033 | €6,577 | +€13,610 | |
| Operating profit (loss) | 9901 | -€8,470 | €1,958 | +€10,428 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €403 | €48 | -€355 | -88.0% |
| Recurring financial charges | 65 | €403 | €48 | -€355 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,869 | €1,910 | +€10,779 | |
| Profit (loss) for the period | 9904 | -€8,869 | €1,910 | +€10,779 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,869 | €1,910 | +€10,779 |
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 8 October 2026 via checked.be.