ATLAS MEAT: 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 MEAT
Largest movements
- Cash -€42,664
down €42,664 (-27.9%), from €152,752 to €110,088
mainly Tax, wage and social debts (-€31,064) and Trade debts (-€12,551)
- Stocks and contracts +€9,961
up €9,961 (+722%), from €1,380 to €11,341
- Tax, wage and social debts -€31,064
down €31,064 (-86.9%), from €35,765 to €4,701
- Trade debts -€12,551
down €12,551 (-73.1%), from €17,177 to €4,626
- Profit (loss) carried forward +€10,897
up €10,897 (+7.2%), from €150,385 to €161,282
- Gross operating margin -€22,498
down €22,498 (-49.7%), from €45,232 to €22,734
- Taxes -€7,340
down €7,340 (-62.1%), from €11,822 to €4,482
- Other operating charges +€5,389
up €5,389 (+439%), from €1,228 to €6,617
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 | €211,524 | €178,807 | -€32,717 | -15.5% |
| Fixed assets | 21/28 | €4,021 | €4,449 | +€428 | +10.6% |
| Tangible fixed assets | 22/27 | €3,727 | €4,155 | +€428 | +11.5% |
| Plant, machinery and equipment | 23 | - | €975 | +€975 | |
| Furniture and vehicles | 24 | €3,727 | €3,179 | -€548 | -14.7% |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €207,503 | €174,358 | -€33,145 | -16.0% |
| Stocks and contracts in progress | 3 | €1,380 | €11,341 | +€9,961 | +722% |
| Stocks | 30/36 | €1,380 | €11,341 | +€9,961 | +722% |
| Amounts receivable within one year | 40/41 | €52,707 | €52,134 | -€572 | -1.1% |
| Trade receivables | 40 | €50,875 | €51,769 | +€895 | +1.8% |
| Other amounts receivable | 41 | €1,832 | €365 | -€1,467 | -80.1% |
| Cash at bank and in hand | 54/58 | €152,752 | €110,088 | -€42,664 | -27.9% |
| Deferred charges and accrued income | 490/1 | €665 | €795 | +€130 | +19.6% |
| Total equity and liabilities | 10/49 | €211,524 | €178,807 | -€32,717 | -15.5% |
| Equity | 10/15 | €158,583 | €169,480 | +€10,897 | +6.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,385 | €161,282 | +€10,897 | +7.2% |
| Amounts payable | 17/49 | €52,941 | €9,327 | -€43,615 | -82.4% |
| Amounts payable within one year | 42/48 | €52,941 | €9,327 | -€43,615 | -82.4% |
| Trade debts | 44 | €17,177 | €4,626 | -€12,551 | -73.1% |
| Suppliers | 440/4 | €17,177 | €4,626 | -€12,551 | -73.1% |
| Taxes, remuneration and social security | 45 | €35,765 | €4,701 | -€31,064 | -86.9% |
| Taxes | 450/3 | €35,765 | €4,701 | -€31,064 | -86.9% |
| Remuneration, social security and pensions | 62 | €90 | - | -€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €548 | -€283 | -34.1% |
| Other operating charges | 640/8 | €1,228 | €6,617 | +€5,389 | +439% |
| Gross operating margin | 9900 | €45,232 | €22,734 | -€22,498 | -49.7% |
| Operating profit (loss) | 9901 | €43,084 | €15,570 | -€27,514 | -63.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €42,923 | €15,380 | -€27,543 | -64.2% |
| Income taxes | 67/77 | €11,822 | €4,482 | -€7,340 | -62.1% |
| Profit (loss) for the period | 9904 | €31,101 | €10,897 | -€20,203 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,101 | €10,897 | -€20,203 | -65.0% |
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 15 October 2026 via checked.be.