ATLAS PNEUS: what changed
ATLAS PNEUS
Largest movements
- Tangible fixed assets +€30,339
up €30,339 (+14.9%), from €203,400 to €233,740
of which Furniture and vehicles: +€27,015
- Financial fixed assets +€23,100
new in 2025: €23,100
- Cash -€12,629
down €12,629 (-52.8%), from €23,914 to €11,285
mainly Investment in fixed assets (net) (-€97,577) and Debts after one year (-€31,073)
- Receivables within one year -€11,437
down €11,437 (-15.7%), from €73,071 to €61,635
of which Other amounts receivable: -€7,798
- Stocks and contracts +€9,023
up €9,023 (+16.3%), from €55,377 to €64,400
- Profit (loss) carried forward +€84,602
up €84,602 (+41.1%), from €205,739 to €290,341
- Debts after one year -€31,073
down €31,073 (-63.7%), from €48,755 to €17,683
- Trade debts -€9,664
down €9,664 (-34.5%), from €27,985 to €18,321
- Other debts -€8,375
no longer reported in 2025 (was €8,375)
- Tax, wage and social debts +€6,681
up €6,681 (+27.9%), from €23,971 to €30,652
of which Remuneration and social security: +€21,153
- Gross operating margin +€205,289
up €205,289 (+136%), from €151,046 to €356,335
- Staff costs +€166,444
up €166,444 (+444%), from €37,451 to €203,895
- Depreciation +€8,057
up €8,057 (+22.3%), from €36,080 to €44,137
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,949 | €396,128 | +€36,180 | +10.1% |
| Fixed assets | 21/28 | €203,400 | €256,840 | +€53,439 | +26.3% |
| Tangible fixed assets | 22/27 | €203,400 | €233,740 | +€30,339 | +14.9% |
| Plant, machinery and equipment | 23 | €117,335 | €120,659 | +€3,324 | +2.8% |
| Furniture and vehicles | 24 | €86,065 | €113,081 | +€27,015 | +31.4% |
| Financial fixed assets | 28 | - | €23,100 | +€23,100 | |
| Current assets | 29/58 | €156,548 | €139,289 | -€17,260 | -11.0% |
| Stocks and contracts in progress | 3 | €55,377 | €64,400 | +€9,023 | +16.3% |
| Stocks | 30/36 | €55,377 | €64,400 | +€9,023 | +16.3% |
| Amounts receivable within one year | 40/41 | €73,071 | €61,635 | -€11,437 | -15.7% |
| Trade receivables | 40 | €59,149 | €55,510 | -€3,639 | -6.2% |
| Other amounts receivable | 41 | €13,922 | €6,124 | -€7,798 | -56.0% |
| Cash at bank and in hand | 54/58 | €23,914 | €11,285 | -€12,629 | -52.8% |
| Deferred charges and accrued income | 490/1 | €4,186 | €1,968 | -€2,217 | -53.0% |
| Total equity and liabilities | 10/49 | €359,949 | €396,128 | +€36,180 | +10.1% |
| Equity | 10/15 | €213,799 | €298,401 | +€84,602 | +39.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,739 | €290,341 | +€84,602 | +41.1% |
| Amounts payable | 17/49 | €146,150 | €97,727 | -€48,422 | -33.1% |
| Amounts payable after more than one year | 17 | €48,755 | €17,683 | -€31,073 | -63.7% |
| Financial debts | 170/4 | €48,755 | €17,683 | -€31,073 | -63.7% |
| Amounts payable within one year | 42/48 | €97,394 | €80,045 | -€17,349 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €37,063 | €31,072 | -€5,991 | -16.2% |
| Trade debts | 44 | €27,985 | €18,321 | -€9,664 | -34.5% |
| Suppliers | 440/4 | €27,985 | €18,321 | -€9,664 | -34.5% |
| Taxes, remuneration and social security | 45 | €23,971 | €30,652 | +€6,681 | +27.9% |
| Taxes | 450/3 | €20,791 | €6,318 | -€14,472 | -69.6% |
| Remuneration and social security | 454/9 | €3,180 | €24,333 | +€21,153 | +665% |
| Other amounts payable | 47/48 | €8,375 | - | -€8,375 | |
| Remuneration, social security and pensions | 62 | €37,451 | €203,895 | +€166,444 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,080 | €44,137 | +€8,057 | +22.3% |
| Other operating charges | 640/8 | €6,605 | €4,120 | -€2,485 | -37.6% |
| Gross operating margin | 9900 | €151,046 | €356,335 | +€205,289 | +136% |
| Operating profit (loss) | 9901 | €70,909 | €104,182 | +€33,273 | +46.9% |
| Financial income | 75/76B | €1,513 | €167 | -€1,346 | -88.9% |
| Recurring financial income | 75 | €1,513 | €167 | -€1,346 | -88.9% |
| Financial charges | 65/66B | €5,404 | €5,149 | -€255 | -4.7% |
| Recurring financial charges | 65 | €5,404 | €5,149 | -€255 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €67,018 | €99,200 | +€32,182 | +48.0% |
| Income taxes | 67/77 | €14,329 | €14,599 | +€269 | +1.9% |
| Profit (loss) for the period | 9904 | €52,689 | €84,602 | +€31,913 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,689 | €84,602 | +€31,913 | +60.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.