ATLAS CONTROLE: 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 CONTROLE
Largest movements
- Receivables within one year +€283,076
up €283,076 (+33.9%), from €833,960 to €1.1m
of which Trade receivables: +€327,328
- Tangible fixed assets +€210,710
up €210,710 (+1437.6%), from €14,657 to €225,367
of which Furniture and vehicles: +€175,581
- Current investments -€49,337
no longer reported in 2025 (was €49,337)
- Trade debts +€213,201
up €213,201 (+23.6%), from €901,704 to €1.1m
- Tax, wage and social debts +€87,766
up €87,766 (+3169.4%), from €2,769 to €90,535
of which Taxes: +€54,121
- Current portion of long-term debt +€77,969
new in 2025: €77,969
- Debts after one year +€52,950
new in 2025: €52,950
- Advances received +€23,406
up €23,406 (+188.2%), from €12,437 to €35,842
- Gross operating margin +€454,152
up €454,152 (+899.1%), from €50,511 to €504,662
- Staff costs +€352,431
up €352,431 (+1439.0%), from €24,491 to €376,922
- Depreciation +€40,794
up €40,794 (+1160.6%), from €3,515 to €44,309
- Taxes +€30,000
new in 2025: €30,000
- Other operating charges +€24,846
up €24,846 (+440.8%), from €5,637 to €30,483
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 | €947,954 | €1,406,090 | +€458,136 | +48.3% |
| Formation expenses | 20 | - | €688 | +€688 | |
| Fixed assets | 21/28 | €64,657 | €275,367 | +€210,710 | +325.9% |
| Tangible fixed assets | 22/27 | €14,657 | €225,367 | +€210,710 | +1437.6% |
| Plant, machinery and equipment | 23 | - | €35,129 | +€35,129 | |
| Furniture and vehicles | 24 | €14,657 | €190,238 | +€175,581 | +1198.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €883,297 | €1,130,035 | +€246,738 | +27.9% |
| Amounts receivable within one year | 40/41 | €833,960 | €1,117,036 | +€283,076 | +33.9% |
| Trade receivables | 40 | €763,485 | €1,090,812 | +€327,328 | +42.9% |
| Other amounts receivable | 41 | €70,475 | €26,224 | -€44,251 | -62.8% |
| Current investments | 50/53 | €49,337 | - | -€49,337 | |
| Cash at bank and in hand | 54/58 | - | €12,471 | +€12,471 | |
| Deferred charges and accrued income | 490/1 | - | €528 | +€528 | |
| Total equity and liabilities | 10/49 | €947,954 | €1,406,090 | +€458,136 | +48.3% |
| Equity | 10/15 | €13,481 | €26,849 | +€13,367 | +99.2% |
| Contributions | 10/11 | €4,960 | €4,960 | = | 0.0% |
| Outside capital | 11 | €4,960 | €4,960 | = | 0.0% |
| Other | 1109/19 | €4,960 | €4,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,521 | €21,889 | +€13,367 | +156.9% |
| Amounts payable | 17/49 | €934,472 | €1,379,241 | +€444,769 | +47.6% |
| Amounts payable after more than one year | 17 | - | €52,950 | +€52,950 | |
| Other amounts payable | 178/9 | - | €52,950 | +€52,950 | |
| Amounts payable within one year | 42/48 | €916,910 | €1,320,042 | +€403,132 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | - | €77,969 | +€77,969 | |
| Trade debts | 44 | €901,704 | €1,114,906 | +€213,201 | +23.6% |
| Suppliers | 440/4 | €901,704 | €1,114,906 | +€213,201 | +23.6% |
| Advances received on contracts in progress | 46 | €12,437 | €35,842 | +€23,406 | +188.2% |
| Taxes, remuneration and social security | 45 | €2,769 | €90,535 | +€87,766 | +3169.4% |
| Taxes | 450/3 | - | €54,121 | +€54,121 | |
| Remuneration and social security | 454/9 | €2,769 | €36,415 | +€33,645 | +1215.0% |
| Other amounts payable | 47/48 | - | €790 | +€790 | |
| Accrued charges and deferred income | 492/3 | €17,562 | €6,249 | -€11,313 | -64.4% |
| Remuneration, social security and pensions | 62 | €24,491 | €376,922 | +€352,431 | +1439.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,515 | €44,309 | +€40,794 | +1160.6% |
| Other operating charges | 640/8 | €5,637 | €30,483 | +€24,846 | +440.8% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | €50,511 | €504,662 | +€454,152 | +899.1% |
| Operating profit (loss) | 9901 | €16,868 | €52,783 | +€35,915 | +212.9% |
| Financial income | 75/76B | €7 | €171 | +€164 | +2526.0% |
| Recurring financial income | 75 | €7 | €171 | +€164 | +2526.0% |
| Financial charges | 65/66B | €8,353 | €9,586 | +€1,233 | +14.8% |
| Recurring financial charges | 65 | €8,353 | €9,586 | +€1,233 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €8,521 | €43,367 | +€34,846 | +408.9% |
| Income taxes | 67/77 | - | €30,000 | +€30,000 | |
| Profit (loss) for the period | 9904 | €8,521 | €13,367 | +€4,846 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,521 | €13,367 | +€4,846 | +56.9% |
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 5 October 2026 via checked.be.