ATLAS MB: 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 MB
Largest movements
- Tangible fixed assets -€8,236
down €8,236 (-5.6%), from €147,979 to €139,743
of which Land and buildings: -€11,952
- Cash +€2,871
up €2,871 (+15.5%), from €18,524 to €21,395
mainly Depreciation (+€13,220) and Net result for the year (+€8,534)
- Debts after one year -€18,123
down €18,123 (-72.2%), from €25,092 to €6,969
- Profit (loss) carried forward +€8,534
up €8,534 (+49.6%), from €17,221 to €25,755
- Tax, wage and social debts +€3,443
up €3,443 (+141%), from €2,440 to €5,882
- Other operating charges -€1,891
down €1,891 (-31.8%), from €5,937 to €4,046
- Gross operating margin +€1,666
up €1,666 (+5.7%), from €29,097 to €30,763
- Financial charges -€741
down €741 (-32.8%), from €2,260 to €1,520
- Taxes +€472
up €472 (+15.9%), from €2,971 to €3,443
- Depreciation +€308
up €308 (+2.4%), from €12,912 to €13,220
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 | €176,548 | €171,183 | -€5,365 | -3.0% |
| Fixed assets | 21/28 | €147,979 | €139,743 | -€8,236 | -5.6% |
| Tangible fixed assets | 22/27 | €147,979 | €139,743 | -€8,236 | -5.6% |
| Land and buildings | 22 | €146,418 | €134,466 | -€11,952 | -8.2% |
| Plant, machinery and equipment | 23 | - | €4,468 | +€4,468 | |
| Furniture and vehicles | 24 | €1,560 | €809 | -€751 | -48.2% |
| Current assets | 29/58 | €28,570 | €31,440 | +€2,871 | +10.0% |
| Current investments | 50/53 | €10,045 | €10,045 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,524 | €21,395 | +€2,871 | +15.5% |
| Total equity and liabilities | 10/49 | €176,548 | €171,183 | -€5,365 | -3.0% |
| Equity | 10/15 | €52,221 | €60,755 | +€8,534 | +16.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,221 | €25,755 | +€8,534 | +49.6% |
| Amounts payable | 17/49 | €124,327 | €110,428 | -€13,900 | -11.2% |
| Amounts payable after more than one year | 17 | €25,092 | €6,969 | -€18,123 | -72.2% |
| Financial debts | 170/4 | €25,092 | €6,969 | -€18,123 | -72.2% |
| Amounts payable within one year | 42/48 | €99,235 | €103,459 | +€4,224 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €85,811 | €86,590 | +€780 | +0.9% |
| Trade debts | 44 | €4,985 | €4,336 | -€649 | -13.0% |
| Suppliers | 440/4 | €4,985 | €4,336 | -€649 | -13.0% |
| Taxes, remuneration and social security | 45 | €2,440 | €5,882 | +€3,443 | +141% |
| Taxes | 450/3 | €2,440 | €5,882 | +€3,443 | +141% |
| Other amounts payable | 47/48 | €6,000 | €6,650 | +€650 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,912 | €13,220 | +€308 | +2.4% |
| Other operating charges | 640/8 | €5,937 | €4,046 | -€1,891 | -31.8% |
| Gross operating margin | 9900 | €29,097 | €30,763 | +€1,666 | +5.7% |
| Operating profit (loss) | 9901 | €10,248 | €13,497 | +€3,249 | +31.7% |
| Financial charges | 65/66B | €2,260 | €1,520 | -€741 | -32.8% |
| Recurring financial charges | 65 | €2,260 | €1,520 | -€741 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €7,987 | €11,977 | +€3,990 | +49.9% |
| Income taxes | 67/77 | €2,971 | €3,443 | +€472 | +15.9% |
| Profit (loss) for the period | 9904 | €5,016 | €8,534 | +€3,518 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,016 | €8,534 | +€3,518 | +70.1% |
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 27 October 2026 via checked.be.