ATLAS SD: 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 SD
Largest movements
- Cash +€24,393
up €24,393 (+19.6%), from €124,753 to €149,146
mainly Net result for the year (+€46,616) and Depreciation (+€1,833)
- Receivables within one year +€8,330
new in 2025: €8,330
- Tangible fixed assets -€1,833
down €1,833 (-55.6%), from €3,300 to €1,467
- Profit (loss) carried forward +€46,616
up €46,616 (+41.9%), from €111,227 to €157,843
- Other debts -€15,726
no longer reported in 2025 (was €15,726)
- Taxes +€23,704
new in 2025: €23,704
- Gross operating margin +€4,456
up €4,456 (+6.6%), from €67,159 to €71,615
- Financial income +€882
up €882 (+22051.8%), from €4 to €886
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 | €128,053 | €158,943 | +€30,890 | +24.1% |
| Fixed assets | 21/28 | €3,300 | €1,467 | -€1,833 | -55.6% |
| Tangible fixed assets | 22/27 | €3,300 | €1,467 | -€1,833 | -55.6% |
| Furniture and vehicles | 24 | €3,300 | €1,467 | -€1,833 | -55.6% |
| Current assets | 29/58 | €124,753 | €157,477 | +€32,723 | +26.2% |
| Amounts receivable within one year | 40/41 | - | €8,330 | +€8,330 | |
| Other amounts receivable | 41 | - | €8,330 | +€8,330 | |
| Cash at bank and in hand | 54/58 | €124,753 | €149,146 | +€24,393 | +19.6% |
| Total equity and liabilities | 10/49 | €128,053 | €158,943 | +€30,890 | +24.1% |
| Equity | 10/15 | €112,327 | €158,943 | +€46,616 | +41.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,227 | €157,843 | +€46,616 | +41.9% |
| Amounts payable | 17/49 | €15,726 | - | -€15,726 | |
| Amounts payable within one year | 42/48 | €15,726 | - | -€15,726 | |
| Other amounts payable | 47/48 | €15,726 | - | -€15,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €1,833 | +€0 | 0.0% |
| Other operating charges | 640/8 | €295 | €301 | +€6 | +2.0% |
| Gross operating margin | 9900 | €67,159 | €71,615 | +€4,456 | +6.6% |
| Operating profit (loss) | 9901 | €65,031 | €69,481 | +€4,450 | +6.8% |
| Financial income | 75/76B | €4 | €886 | +€882 | +22051.8% |
| Recurring financial income | 75 | €4 | €886 | +€882 | +22051.8% |
| Financial charges | 65/66B | €44 | €46 | +€3 | +6.2% |
| Recurring financial charges | 65 | €44 | €46 | +€3 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €64,991 | €70,320 | +€5,329 | +8.2% |
| Income taxes | 67/77 | - | €23,704 | +€23,704 | |
| Profit (loss) for the period | 9904 | €64,991 | €46,616 | -€18,375 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,991 | €46,616 | -€18,375 | -28.3% |
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 2 October 2026 via checked.be.