ATLAS 2: 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 2
Largest movements
- Receivables within one year +€76,586
up €76,586 (+639%), from €11,984 to €88,570
of which Trade receivables: +€70,103
- Cash -€11,690
down €11,690 (-53.6%), from €21,809 to €10,120
mainly Receivables within one year (-€76,586) and Trade debts (-€10,898)
- Other debts +€39,505
up €39,505 (+240%), from €16,454 to €55,959
- Profit (loss) carried forward +€23,318
up €23,318 (+21,252%), from €110 to €23,428
- Accrued charges and deferred income +€12,451
new in 2024: €12,451
- Trade debts -€10,898
down €10,898 (-67.3%), from €16,202 to €5,304
- Purchases and services +€116,721
new in 2024: €116,721
- Gross operating margin +€24,024
up €24,024 (+9,542%), from €252 to €24,276
- Financial charges +€843
up €843 (+736%), from €115 to €958
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,793 | €98,690 | +€64,897 | +192% |
| Current assets | 29/58 | €33,793 | €98,690 | +€64,897 | +192% |
| Amounts receivable within one year | 40/41 | €11,984 | €88,570 | +€76,586 | +639% |
| Trade receivables | 40 | €8,461 | €78,564 | +€70,103 | +829% |
| Other amounts receivable | 41 | €3,523 | €10,006 | +€6,483 | +184% |
| Cash at bank and in hand | 54/58 | €21,809 | €10,120 | -€11,690 | -53.6% |
| Total equity and liabilities | 10/49 | €33,793 | €98,690 | +€64,897 | +192% |
| Equity | 10/15 | €1,110 | €24,428 | +€23,318 | +2,101% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110 | €23,428 | +€23,318 | +21,252% |
| Amounts payable | 17/49 | €32,683 | €74,262 | +€41,579 | +127% |
| Amounts payable within one year | 42/48 | €32,683 | €61,811 | +€29,128 | +89.1% |
| Trade debts | 44 | €16,202 | €5,304 | -€10,898 | -67.3% |
| Suppliers | 440/4 | €16,202 | €5,304 | -€10,898 | -67.3% |
| Taxes, remuneration and social security | 45 | €27 | €548 | +€521 | +1,898% |
| Taxes | 450/3 | €27 | €548 | +€521 | +1,898% |
| Other amounts payable | 47/48 | €16,454 | €55,959 | +€39,505 | +240% |
| Accrued charges and deferred income | 492/3 | - | €12,451 | +€12,451 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €116,721 | +€116,721 | |
| Gross operating margin | 9900 | €252 | €24,276 | +€24,024 | +9,542% |
| Operating profit (loss) | 9901 | €252 | €24,276 | +€24,024 | +9,542% |
| Financial charges | 65/66B | €115 | €958 | +€843 | +736% |
| Recurring financial charges | 65 | €115 | €958 | +€843 | +736% |
| Profit (loss) for the period before taxes | 9903 | €137 | €23,318 | +€23,181 | +16,902% |
| Income taxes | 67/77 | €27 | - | -€27 | |
| Profit (loss) for the period | 9904 | €110 | €23,318 | +€23,208 | +21,152% |
| Profit (loss) for the period to be appropriated | 9905 | €110 | €23,318 | +€23,208 | +21,152% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.