ATLASS DIGITAL: 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 DIGITAL
Largest movements
- Cash -€16,009
down €16,009 (-71.2%), from €22,477 to €6,468
mainly Net result for the year (-€34,044) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€14,164
down €14,164 (-26.9%), from €52,739 to €38,575
of which Trade receivables: -€8,721
- Tangible fixed assets -€3,114
down €3,114 (-10.0%), from €31,072 to €27,958
of which Other tangible fixed assets: -€6,150
- Intangible fixed assets -€3,000
down €3,000 (-93.9%), from €3,194 to €194
- Deferred charges and accrued income +€2,407
up €2,407 (+128%), from €1,887 to €4,294
- Profit (loss) carried forward -€54,044
down €54,044 (-87.1%), from €62,072 to €8,028
- Other debts +€22,709
up €22,709 (+677%), from €3,354 to €26,063
- Trade debts -€3,476
down €3,476 (-40.5%), from €8,584 to €5,108
- Debts after one year -€2,438
down €2,438 (-14.0%), from €17,428 to €14,990
- Current portion of long-term debt +€1,948
up €1,948 (+34.1%), from €5,719 to €7,667
- Gross operating margin -€37,654
down €37,654 (-67.6%), from €55,684 to €18,030
- Staff costs +€3,776
up €3,776 (+12.2%), from €31,060 to €34,836
- Taxes -€3,643
down €3,643 (-96.1%), from €3,790 to €147
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 | €118,609 | €84,693 | -€33,916 | -28.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €35,620 | €29,506 | -€6,114 | -17.2% |
| Intangible fixed assets | 21 | €3,194 | €194 | -€3,000 | -93.9% |
| Tangible fixed assets | 22/27 | €31,072 | €27,958 | -€3,114 | -10.0% |
| Plant, machinery and equipment | 23 | €4,423 | €8,824 | +€4,401 | +99.5% |
| Furniture and vehicles | 24 | €3,260 | €1,895 | -€1,365 | -41.9% |
| Other tangible fixed assets | 26 | €23,389 | €17,239 | -€6,150 | -26.3% |
| Financial fixed assets | 28 | €1,354 | €1,354 | = | 0.0% |
| Current assets | 29/58 | €82,989 | €55,187 | -€27,802 | -33.5% |
| Stocks and contracts in progress | 3 | €5,886 | €5,850 | -€36 | -0.6% |
| Stocks | 30/36 | €5,886 | €5,850 | -€36 | -0.6% |
| Amounts receivable within one year | 40/41 | €52,739 | €38,575 | -€14,164 | -26.9% |
| Trade receivables | 40 | €41,363 | €32,642 | -€8,721 | -21.1% |
| Other amounts receivable | 41 | €11,376 | €5,933 | -€5,443 | -47.8% |
| Cash at bank and in hand | 54/58 | €22,477 | €6,468 | -€16,009 | -71.2% |
| Deferred charges and accrued income | 490/1 | €1,887 | €4,294 | +€2,407 | +128% |
| Total equity and liabilities | 10/49 | €118,609 | €84,693 | -€33,916 | -28.6% |
| Equity | 10/15 | €65,072 | €11,028 | -€54,044 | -83.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,072 | €8,028 | -€54,044 | -87.1% |
| Amounts payable | 17/49 | €53,537 | €73,666 | +€20,129 | +37.6% |
| Amounts payable after more than one year | 17 | €17,428 | €14,990 | -€2,438 | -14.0% |
| Financial debts | 170/4 | €17,428 | €14,990 | -€2,438 | -14.0% |
| Amounts payable within one year | 42/48 | €36,108 | €58,148 | +€22,040 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €5,719 | €7,667 | +€1,948 | +34.1% |
| Financial debts | 43 | €4,227 | €5,000 | +€773 | +18.3% |
| Credit institutions | 430/8 | €4,227 | €5,000 | +€773 | +18.3% |
| Trade debts | 44 | €8,584 | €5,108 | -€3,476 | -40.5% |
| Suppliers | 440/4 | €8,584 | €5,108 | -€3,476 | -40.5% |
| Taxes, remuneration and social security | 45 | €14,224 | €14,309 | +€85 | +0.6% |
| Taxes | 450/3 | €6,318 | €6,161 | -€157 | -2.5% |
| Remuneration and social security | 454/9 | €7,906 | €8,149 | +€243 | +3.1% |
| Other amounts payable | 47/48 | €3,354 | €26,063 | +€22,709 | +677% |
| Accrued charges and deferred income | 492/3 | €1 | €528 | +€527 | +52,673% |
| Remuneration, social security and pensions | 62 | €31,060 | €34,836 | +€3,776 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,180 | €14,496 | +€316 | +2.2% |
| Other operating charges | 640/8 | €756 | €1,231 | +€475 | +62.8% |
| Gross operating margin | 9900 | €55,684 | €18,030 | -€37,654 | -67.6% |
| Operating profit (loss) | 9901 | €9,688 | -€32,533 | -€42,221 | |
| Financial income | 75/76B | €35 | €96 | +€61 | +173% |
| Recurring financial income | 75 | €35 | €96 | +€61 | +173% |
| Financial charges | 65/66B | €1,154 | €1,460 | +€306 | +26.5% |
| Recurring financial charges | 65 | €1,154 | €1,460 | +€306 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €8,569 | -€33,897 | -€42,466 | |
| Income taxes | 67/77 | €3,790 | €147 | -€3,643 | -96.1% |
| Profit (loss) for the period | 9904 | €4,779 | -€34,044 | -€38,823 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,779 | -€34,044 | -€38,823 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.