Atlas Homes: 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 Homes
Largest movements
- Current investments -€99,591
no longer reported in 2026 (was €99,591)
- Tangible fixed assets +€75,507
up €75,507 (+223%), from €33,812 to €109,320
of which Furniture and vehicles: +€58,888
- Receivables within one year +€24,497
new in 2026: €24,497
of which Trade receivables: +€21,165
- Deferred charges and accrued income +€2,919
new in 2026: €2,919
- Other debts -€62,586
down €62,586 (-94.0%), from €66,586 to €4,000
- Debts after one year +€35,971
new in 2026: €35,971
- Current portion of long-term debt +€16,428
new in 2026: €16,428
- Reserves +€15,224
up €15,224 (+15.5%), from €98,432 to €113,657
- Accrued charges and deferred income +€10,820
up €10,820 (+235%), from €4,609 to €15,428
- Gross operating margin +€61,243
up €61,243 (+62.5%), from €97,917 to €159,160
- Financial income +€28,121
up €28,121 (+10,113%), from €278 to €28,400
- Taxes +€24,057
up €24,057 (+172%), from €13,988 to €38,045
- Other operating charges -€15,559
down €15,559 (-55.2%), from €28,177 to €12,619
- Depreciation +€15,525
up €15,525 (+296%), from €5,238 to €20,763
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,457 | €218,211 | +€3,753 | +1.8% |
| Fixed assets | 21/28 | €33,912 | €109,420 | +€75,507 | +223% |
| Tangible fixed assets | 22/27 | €33,812 | €109,320 | +€75,507 | +223% |
| Plant, machinery and equipment | 23 | €911 | €1,971 | +€1,060 | +116% |
| Furniture and vehicles | 24 | €4,670 | €63,558 | +€58,888 | +1,261% |
| Other tangible fixed assets | 26 | €28,231 | €43,791 | +€15,559 | +55.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €180,545 | €108,791 | -€71,754 | -39.7% |
| Amounts receivable within one year | 40/41 | - | €24,497 | +€24,497 | |
| Trade receivables | 40 | - | €21,165 | +€21,165 | |
| Other amounts receivable | 41 | - | €3,332 | +€3,332 | |
| Current investments | 50/53 | €99,591 | - | -€99,591 | |
| Cash at bank and in hand | 54/58 | €80,954 | €81,375 | +€421 | +0.5% |
| Deferred charges and accrued income | 490/1 | - | €2,919 | +€2,919 | |
| Total equity and liabilities | 10/49 | €214,457 | €218,211 | +€3,753 | +1.8% |
| Equity | 10/15 | €118,432 | €133,657 | +€15,224 | +12.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €98,432 | €113,657 | +€15,224 | +15.5% |
| Distributable reserves | 133 | €98,432 | €113,657 | +€15,224 | +15.5% |
| Amounts payable | 17/49 | €96,025 | €84,554 | -€11,471 | -11.9% |
| Amounts payable after more than one year | 17 | - | €35,971 | +€35,971 | |
| Financial debts | 170/4 | - | €35,971 | +€35,971 | |
| Amounts payable within one year | 42/48 | €91,416 | €33,155 | -€58,262 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | - | €16,428 | +€16,428 | |
| Trade debts | 44 | €12,609 | €8,534 | -€4,075 | -32.3% |
| Suppliers | 440/4 | €12,609 | €8,534 | -€4,075 | -32.3% |
| Taxes, remuneration and social security | 45 | €12,221 | €4,193 | -€8,029 | -65.7% |
| Taxes | 450/3 | €12,221 | €4,193 | -€8,029 | -65.7% |
| Other amounts payable | 47/48 | €66,586 | €4,000 | -€62,586 | -94.0% |
| Accrued charges and deferred income | 492/3 | €4,609 | €15,428 | +€10,820 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,238 | €20,763 | +€15,525 | +296% |
| Other operating charges | 640/8 | €28,177 | €12,619 | -€15,559 | -55.2% |
| Gross operating margin | 9900 | €97,917 | €159,160 | +€61,243 | +62.5% |
| Operating profit (loss) | 9901 | €64,502 | €125,779 | +€61,277 | +95.0% |
| Financial income | 75/76B | €278 | €28,400 | +€28,121 | +10,113% |
| Recurring financial income | 75 | €278 | €28,400 | +€28,121 | +10,113% |
| Financial charges | 65/66B | €9,532 | €2,909 | -€6,623 | -69.5% |
| Recurring financial charges | 65 | €9,532 | €2,909 | -€6,623 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €55,248 | €151,270 | +€96,021 | +174% |
| Income taxes | 67/77 | €13,988 | €38,045 | +€24,057 | +172% |
| Profit (loss) for the period | 9904 | €41,260 | €113,224 | +€71,964 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €41,260 | €113,224 | +€71,964 | +174% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.