ATLAS TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€25,637
up €25,637 (+28.9%), from €88,686 to €114,323
of which Trade receivables: +€18,500
- Tangible fixed assets -€10,874
down €10,874 (-79.4%), from €13,688 to €2,814
of which Leasing and similar rights: -€7,335
- Trade debts +€33,631
up €33,631 (+1,923%), from €1,749 to €35,380
- Profit (loss) carried forward -€6,734
down €6,734 (-12.6%), from €53,641 to €46,907
- Tax, wage and social debts -€4,585
down €4,585 (-89.2%), from €5,142 to €557
- Debts after one year -€3,644
no longer reported in 2023 (was €3,644)
- Current portion of long-term debt -€2,825
down €2,825 (-37.7%), from €7,503 to €4,678
- Turnover -€128,048
down €128,048 (-39.3%), from €325,927 to €197,879
- Purchases and services -€100,908
down €100,908 (-34.9%), from €289,414 to €188,505
- Gross operating margin -€27,140
down €27,140 (-74.3%), from €36,513 to €9,374
- Other operating charges +€3,357
up €3,357 (+266%), from €1,261 to €4,618
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,679 | €122,522 | +€15,843 | +14.9% |
| Fixed assets | 21/28 | €13,688 | €3,014 | -€10,674 | -78.0% |
| Tangible fixed assets | 22/27 | €13,688 | €2,814 | -€10,874 | -79.4% |
| Plant, machinery and equipment | 23 | €423 | - | -€423 | |
| Furniture and vehicles | 24 | €4,708 | €1,592 | -€3,116 | -66.2% |
| Leasing and similar rights | 25 | €8,557 | €1,222 | -€7,335 | -85.7% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €92,991 | €119,507 | +€26,517 | +28.5% |
| Amounts receivable within one year | 40/41 | €88,686 | €114,323 | +€25,637 | +28.9% |
| Trade receivables | 40 | €30,354 | €48,854 | +€18,500 | +60.9% |
| Other amounts receivable | 41 | €58,331 | €65,468 | +€7,137 | +12.2% |
| Cash at bank and in hand | 54/58 | €4,305 | €5,185 | +€880 | +20.4% |
| Total equity and liabilities | 10/49 | €106,679 | €122,522 | +€15,843 | +14.9% |
| Equity | 10/15 | €58,641 | €51,907 | -€6,734 | -11.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,641 | €46,907 | -€6,734 | -12.6% |
| Amounts payable | 17/49 | €48,038 | €70,615 | +€22,577 | +47.0% |
| Amounts payable after more than one year | 17 | €3,644 | - | -€3,644 | |
| Financial debts | 170/4 | €3,644 | - | -€3,644 | |
| Amounts payable within one year | 42/48 | €44,394 | €70,615 | +€26,221 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €7,503 | €4,678 | -€2,825 | -37.7% |
| Trade debts | 44 | €1,749 | €35,380 | +€33,631 | +1,923% |
| Suppliers | 440/4 | €1,749 | €35,380 | +€33,631 | +1,923% |
| Taxes, remuneration and social security | 45 | €5,142 | €557 | -€4,585 | -89.2% |
| Taxes | 450/3 | €5,142 | €557 | -€4,585 | -89.2% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Turnover | 70 | €325,927 | €197,879 | -€128,048 | -39.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €289,414 | €188,505 | -€100,908 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,288 | €12,031 | -€257 | -2.1% |
| Other operating charges | 640/8 | €1,261 | €4,618 | +€3,357 | +266% |
| Gross operating margin | 9900 | €36,513 | €9,374 | -€27,140 | -74.3% |
| Operating profit (loss) | 9901 | €22,964 | -€7,275 | -€30,240 | |
| Financial income | 75/76B | €188 | €1,564 | +€1,376 | +730% |
| Recurring financial income | 75 | €188 | €713 | +€525 | +279% |
| Non-recurring financial income | 76B | €188 | €851 | +€663 | +352% |
| Financial charges | 65/66B | €1,086 | €1,023 | -€63 | -5.8% |
| Recurring financial charges | 65 | €655 | €713 | +€58 | +8.8% |
| Non-recurring financial charges | 66B | €431 | €310 | -€121 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €22,067 | -€6,734 | -€28,800 | |
| Income taxes | 67/77 | €2,139 | - | -€2,139 | |
| Profit (loss) for the period | 9904 | €19,927 | -€6,734 | -€26,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,927 | -€6,734 | -€26,661 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.