ATLAS CONTROLE: 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 CONTROLE
Largest movements
- Tangible fixed assets +€506,443
up €506,443 (+235%), from €215,383 to €721,826
of which Assets under construction and advance payments: +€532,500
- Receivables within one year +€237,792
up €237,792 (+18.7%), from €1.3m to €1.5m
of which Trade receivables: +€302,337
- Cash -€71,587
down €71,587 (-78.1%), from €91,637 to €20,050
mainly Investment in fixed assets (net) (-€621,048) and Receivables within one year (-€237,792)
- Deferred charges and accrued income +€69,284
new in 2025: €69,284
- Debts within one year +€436,708
up €436,708 (+35.8%), from €1.2m to €1.7m
of which Tax, wage and social debts: +€232,720
- Debts after one year +€289,309
up €289,309 (+4,611%), from €6,274 to €295,583
of which Other amounts payable: +€295,583
- Gross operating margin +€264,169
up €264,169 (+7.5%), from €3.5m to €3.8m
- Staff costs +€231,381
up €231,381 (+7.2%), from €3.2m to €3.4m
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 | €1,581,370 | €2,324,483 | +€743,113 | +47.0% |
| Fixed assets | 21/28 | €220,433 | €728,556 | +€508,124 | +231% |
| Intangible fixed assets | 21 | - | €30 | +€30 | |
| Tangible fixed assets | 22/27 | €215,383 | €721,826 | +€506,443 | +235% |
| Plant, machinery and equipment | 23 | €93,115 | €90,734 | -€2,382 | -2.6% |
| Furniture and vehicles | 24 | €121,596 | €98,592 | -€23,003 | -18.9% |
| Leasing and similar rights | 25 | €671 | - | -€671 | |
| Assets under construction and advance payments | 27 | - | €532,500 | +€532,500 | |
| Financial fixed assets | 28 | €5,050 | €6,701 | +€1,651 | +32.7% |
| Current assets | 29/58 | €1,360,937 | €1,595,926 | +€234,990 | +17.3% |
| Stocks and contracts in progress | 3 | €500 | - | -€500 | |
| Stocks | 30/36 | €500 | - | -€500 | |
| Amounts receivable within one year | 40/41 | €1,268,799 | €1,506,592 | +€237,792 | +18.7% |
| Trade receivables | 40 | €1,151,671 | €1,454,009 | +€302,337 | +26.3% |
| Other amounts receivable | 41 | €117,128 | €52,583 | -€64,545 | -55.1% |
| Cash at bank and in hand | 54/58 | €91,637 | €20,050 | -€71,587 | -78.1% |
| Deferred charges and accrued income | 490/1 | - | €69,284 | +€69,284 | |
| Total equity and liabilities | 10/49 | €1,581,370 | €2,324,483 | +€743,113 | +47.0% |
| Equity | 10/15 | €352,145 | €365,677 | +€13,533 | +3.8% |
| Profit (loss) carried forward | 14 | €352,145 | €365,677 | +€13,533 | +3.8% |
| Amounts payable | 17/49 | €1,229,225 | €1,958,805 | +€729,580 | +59.4% |
| Amounts payable after more than one year | 17 | €6,274 | €295,583 | +€289,309 | +4,611% |
| Financial debts | 170/4 | €6,274 | - | -€6,274 | |
| Other amounts payable | 178/9 | - | €295,583 | +€295,583 | |
| Amounts payable within one year | 42/48 | €1,221,430 | €1,658,138 | +€436,708 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €101,721 | €31,608 | -€70,113 | -68.9% |
| Financial debts | 43 | €142,347 | €224,618 | +€82,270 | +57.8% |
| Credit institutions | 430/8 | €142,347 | €224,618 | +€82,270 | +57.8% |
| Trade debts | 44 | €227,828 | €419,609 | +€191,780 | +84.2% |
| Suppliers | 440/4 | €227,828 | €419,609 | +€191,780 | +84.2% |
| Advances received on contracts in progress | 46 | €623 | €2,163 | +€1,540 | +247% |
| Taxes, remuneration and social security | 45 | €747,421 | €980,140 | +€232,720 | +31.1% |
| Taxes | 450/3 | €191,870 | €502,952 | +€311,083 | +162% |
| Remuneration and social security | 454/9 | €555,551 | €477,188 | -€78,363 | -14.1% |
| Accrued charges and deferred income | 492/3 | €1,521 | €5,085 | +€3,564 | +234% |
| Remuneration, social security and pensions | 62 | €3,193,517 | €3,424,898 | +€231,381 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,252 | €112,924 | +€15,672 | +16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10 | - | +€10 | |
| Other operating charges | 640/8 | €89,690 | €98,238 | +€8,548 | +9.5% |
| Non-recurring operating charges | 66A | €6,755 | €53,413 | +€46,658 | +691% |
| Gross operating margin | 9900 | €3,506,877 | €3,771,046 | +€264,169 | +7.5% |
| Operating profit (loss) | 9901 | €119,673 | €81,573 | -€38,100 | -31.8% |
| Financial income | 75/76B | €2 | €318 | +€317 | +17,295% |
| Recurring financial income | 75 | €2 | €318 | +€317 | +17,295% |
| Financial charges | 65/66B | €26,819 | €24,132 | -€2,687 | -10.0% |
| Recurring financial charges | 65 | €26,819 | €24,132 | -€2,687 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €92,855 | €57,759 | -€35,096 | -37.8% |
| Income taxes | 67/77 | €45,000 | €44,226 | -€774 | -1.7% |
| Profit (loss) for the period | 9904 | €47,855 | €13,533 | -€34,322 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,855 | €13,533 | -€34,322 | -71.7% |
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 30 October 2026 via checked.be.