ATLAS COMMUNICATION: 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 COMMUNICATION
Largest movements
- Cash -€18,887
down €18,887 (-44.2%), from €42,690 to €23,803
mainly Net result for the year (-€12,424) and Stocks and contracts (-€12,000)
- Stocks and contracts +€12,000
up €12,000 (+65.9%), from €18,200 to €30,200
- Receivables within one year -€8,409
down €8,409 (-98.1%), from €8,569 to €160
of which Trade receivables: -€8,569
- Profit (loss) carried forward -€12,424
down €12,424 (-28.2%), from €44,013 to €31,589
- Trade debts -€2,031
down €2,031 (-74.3%), from €2,734 to €703
- Tax, wage and social debts -€841
down €841 (-18.8%), from €4,462 to €3,621
of which Taxes: -€1,841
- Financial charges -€2,252
down €2,252 (-95.5%), from €2,357 to €105
- Financial income -€1,070
no longer reported in 2025 (was €1,070)
of which Financial income: -€1,070
- Gross operating margin +€784
up €784 (+23.1%), from €3,392 to €4,176
- Staff costs +€666
up €666 (+4.3%), from €15,582 to €16,248
- Taxes +€80
new in 2025: €80
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.
Derived cash bridge
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 | €69,809 | €54,513 | -€15,296 | -21.9% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €69,459 | €54,163 | -€15,296 | -22.0% |
| Stocks and contracts in progress | 3 | €18,200 | €30,200 | +€12,000 | +65.9% |
| Stocks | 30/36 | €18,200 | €30,200 | +€12,000 | +65.9% |
| Amounts receivable within one year | 40/41 | €8,569 | €160 | -€8,409 | -98.1% |
| Trade receivables | 40 | €8,569 | - | -€8,569 | |
| Other amounts receivable | 41 | - | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €42,690 | €23,803 | -€18,887 | -44.2% |
| Total equity and liabilities | 10/49 | €69,809 | €54,513 | -€15,296 | -21.9% |
| Equity | 10/15 | €62,613 | €50,189 | -€12,424 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,013 | €31,589 | -€12,424 | -28.2% |
| Amounts payable | 17/49 | €7,196 | €4,324 | -€2,872 | -39.9% |
| Amounts payable within one year | 42/48 | €7,196 | €4,324 | -€2,872 | -39.9% |
| Trade debts | 44 | €2,734 | €703 | -€2,031 | -74.3% |
| Suppliers | 440/4 | €2,734 | €703 | -€2,031 | -74.3% |
| Taxes, remuneration and social security | 45 | €4,462 | €3,621 | -€841 | -18.8% |
| Taxes | 450/3 | €1,841 | - | -€1,841 | |
| Remuneration and social security | 454/9 | €2,621 | €3,621 | +€1,000 | +38.2% |
| Remuneration, social security and pensions | 62 | €15,582 | €16,248 | +€666 | +4.3% |
| Other operating charges | 640/8 | €160 | €167 | +€7 | +4.4% |
| Gross operating margin | 9900 | €3,392 | €4,176 | +€784 | +23.1% |
| Operating profit (loss) | 9901 | -€12,350 | -€12,239 | +€111 | +0.9% |
| Financial income | 75/76B | €1,070 | - | -€1,070 | |
| Recurring financial income | 75 | €1,070 | - | -€1,070 | |
| Non-recurring financial income | 76B | €1,070 | - | -€1,070 | |
| Financial charges | 65/66B | €2,357 | €105 | -€2,252 | -95.5% |
| Recurring financial charges | 65 | €2,357 | €105 | -€2,252 | -95.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,637 | -€12,344 | +€1,293 | +9.5% |
| Income taxes | 67/77 | - | €80 | +€80 | |
| Profit (loss) for the period | 9904 | -€13,637 | -€12,424 | +€1,213 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,637 | -€12,424 | +€1,213 | +8.9% |
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 28 October 2026 via checked.be.