ATLASS: 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.
ATLASS
Largest movements
- Cash -€29,264
down €29,264 (-74.6%), from €39,245 to €9,981
mainly Current investments (-€21,000) and Contributions, distributions and other (-€19,000)
- Current investments +€21,000
new in 2025: €21,000
- Tangible fixed assets -€16,366
down €16,366 (-23.2%), from €70,630 to €54,264
of which Furniture and vehicles: -€16,099
- Receivables within one year +€6,332
up €6,332 (+89.5%), from €7,073 to €13,405
of which Trade receivables: +€3,938
- Other debts -€12,978
down €12,978 (-38.8%), from €33,441 to €20,464
- Debts after one year -€8,522
down €8,522 (-34.2%), from €24,917 to €16,395
- Short-term financial debts +€1,336
up €1,336 (+3,129%), from €43 to €1,379
- Depreciation +€16,019
up €16,019 (+193%), from €8,307 to €24,325
- Gross operating margin -€10,404
down €10,404 (-12.2%), from €85,478 to €75,074
- Taxes -€6,334
down €6,334 (-45.1%), from €14,035 to €7,701
- Other operating charges +€2,430
up €2,430 (+312%), from €778 to €3,208
- Staff costs +€1,987
up €1,987 (+11.8%), from €16,898 to €18,885
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 | €119,090 | €100,828 | -€18,263 | -15.3% |
| Fixed assets | 21/28 | €70,630 | €54,264 | -€16,366 | -23.2% |
| Tangible fixed assets | 22/27 | €70,630 | €54,264 | -€16,366 | -23.2% |
| Furniture and vehicles | 24 | €58,794 | €42,695 | -€16,099 | -27.4% |
| Other tangible fixed assets | 26 | €11,836 | €11,569 | -€267 | -2.3% |
| Current assets | 29/58 | €48,461 | €46,564 | -€1,897 | -3.9% |
| Amounts receivable within one year | 40/41 | €7,073 | €13,405 | +€6,332 | +89.5% |
| Trade receivables | 40 | €6,881 | €10,819 | +€3,938 | +57.2% |
| Other amounts receivable | 41 | €192 | €2,586 | +€2,394 | +1,247% |
| Current investments | 50/53 | - | €21,000 | +€21,000 | |
| Cash at bank and in hand | 54/58 | €39,245 | €9,981 | -€29,264 | -74.6% |
| Deferred charges and accrued income | 490/1 | €2,142 | €2,178 | +€36 | +1.7% |
| Total equity and liabilities | 10/49 | €119,090 | €100,828 | -€18,263 | -15.3% |
| Equity | 10/15 | €17,356 | €17,589 | +€233 | +1.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,356 | €15,589 | +€233 | +1.5% |
| Distributable reserves | 133 | €15,356 | €15,589 | +€233 | +1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,734 | €83,238 | -€18,496 | -18.2% |
| Amounts payable after more than one year | 17 | €24,917 | €16,395 | -€8,522 | -34.2% |
| Financial debts | 170/4 | €24,917 | €16,395 | -€8,522 | -34.2% |
| Amounts payable within one year | 42/48 | €76,817 | €66,843 | -€9,974 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €8,237 | €8,522 | +€284 | +3.5% |
| Financial debts | 43 | €43 | €1,379 | +€1,336 | +3,129% |
| Credit institutions | 430/8 | €43 | €1,379 | +€1,336 | +3,129% |
| Trade debts | 44 | €11,338 | €11,755 | +€418 | +3.7% |
| Suppliers | 440/4 | €11,338 | €11,755 | +€418 | +3.7% |
| Taxes, remuneration and social security | 45 | €23,758 | €24,723 | +€965 | +4.1% |
| Taxes | 450/3 | €19,197 | €19,711 | +€514 | +2.7% |
| Remuneration and social security | 454/9 | €4,561 | €5,013 | +€451 | +9.9% |
| Other amounts payable | 47/48 | €33,441 | €20,464 | -€12,978 | -38.8% |
| Remuneration, social security and pensions | 62 | €16,898 | €18,885 | +€1,987 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,307 | €24,325 | +€16,019 | +193% |
| Other operating charges | 640/8 | €778 | €3,208 | +€2,430 | +312% |
| Gross operating margin | 9900 | €85,478 | €75,074 | -€10,404 | -12.2% |
| Operating profit (loss) | 9901 | €59,496 | €28,656 | -€30,840 | -51.8% |
| Financial income | 75/76B | €80 | €202 | +€122 | +152% |
| Recurring financial income | 75 | €80 | €202 | +€122 | +152% |
| Financial charges | 65/66B | €1,076 | €1,924 | +€848 | +78.8% |
| Recurring financial charges | 65 | €1,076 | €1,924 | +€848 | +78.8% |
| Profit (loss) for the period before taxes | 9903 | €58,500 | €26,934 | -€31,566 | -54.0% |
| Income taxes | 67/77 | €14,035 | €7,701 | -€6,334 | -45.1% |
| Profit (loss) for the period | 9904 | €44,465 | €19,233 | -€25,232 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,465 | €19,233 | -€25,232 | -56.7% |
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 13 October 2026 via checked.be.