ATMA Energy: 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.
ATMA Energy
Largest movements
- Cash -€11,736
down €11,736 (-90.7%), from €12,943 to €1,207
mainly Debts after one year (-€7,975) and Receivables within one year (-€5,931)
- Tangible fixed assets -€8,907
down €8,907 (-44.9%), from €19,830 to €10,923
- Receivables within one year +€5,931
up €5,931 (+20.2%), from €29,375 to €35,306
of which Other amounts receivable: +€3,621
- Debts after one year -€7,975
down €7,975 (-74.7%), from €10,672 to €2,697
- Trade debts -€4,223
down €4,223 (-51.3%), from €8,240 to €4,017
- Tax, wage and social debts -€1,348
down €1,348 (-19.3%), from €6,979 to €5,631
of which Remuneration and social security: -€5,306
- Profit (loss) carried forward -€1,321
down €1,321 (-2,873%), from -€46 to -€1,367
- Gross operating margin -€1,028
down €1,028 (-9.3%), from €11,077 to €10,049
- Financial charges -€168
down €168 (-30.1%), from €558 to €390
- Financial income -€129
no longer reported in 2025 (was €129)
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 | €62,149 | €47,452 | -€14,697 | -23.6% |
| Fixed assets | 21/28 | €19,830 | €10,923 | -€8,907 | -44.9% |
| Tangible fixed assets | 22/27 | €19,830 | €10,923 | -€8,907 | -44.9% |
| Furniture and vehicles | 24 | €19,830 | €10,923 | -€8,907 | -44.9% |
| Current assets | 29/58 | €42,318 | €36,529 | -€5,790 | -13.7% |
| Amounts receivable within one year | 40/41 | €29,375 | €35,306 | +€5,931 | +20.2% |
| Trade receivables | 40 | €29,375 | €31,685 | +€2,310 | +7.9% |
| Other amounts receivable | 41 | - | €3,621 | +€3,621 | |
| Cash at bank and in hand | 54/58 | €12,943 | €1,207 | -€11,736 | -90.7% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €62,149 | €47,452 | -€14,697 | -23.6% |
| Equity | 10/15 | €28,454 | €27,133 | -€1,321 | -4.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,000 | €26,000 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46 | -€1,367 | -€1,321 | -2,873% |
| Amounts payable | 17/49 | €33,695 | €20,319 | -€13,375 | -39.7% |
| Amounts payable after more than one year | 17 | €10,672 | €2,697 | -€7,975 | -74.7% |
| Financial debts | 170/4 | €10,672 | €2,697 | -€7,975 | -74.7% |
| Amounts payable within one year | 42/48 | €23,023 | €17,622 | -€5,401 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €7,804 | €7,975 | +€171 | +2.2% |
| Trade debts | 44 | €8,240 | €4,017 | -€4,223 | -51.3% |
| Suppliers | 440/4 | €8,240 | €4,017 | -€4,223 | -51.3% |
| Taxes, remuneration and social security | 45 | €6,979 | €5,631 | -€1,348 | -19.3% |
| Taxes | 450/3 | €1,674 | €5,631 | +€3,957 | +236% |
| Remuneration and social security | 454/9 | €5,306 | - | -€5,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,907 | €8,907 | = | 0.0% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €11,077 | €10,049 | -€1,028 | -9.3% |
| Operating profit (loss) | 9901 | €1,498 | €447 | -€1,050 | -70.1% |
| Financial income | 75/76B | €129 | - | -€129 | |
| Recurring financial income | 75 | €129 | - | -€129 | |
| Financial charges | 65/66B | €558 | €390 | -€168 | -30.1% |
| Recurring financial charges | 65 | €558 | €390 | -€168 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €1,069 | €57 | -€1,012 | -94.6% |
| Income taxes | 67/77 | €1,393 | €1,379 | -€14 | -1.0% |
| Profit (loss) for the period | 9904 | -€324 | -€1,321 | -€998 | -308% |
| Profit (loss) for the period to be appropriated | 9905 | -€324 | -€1,321 | -€998 | -308% |
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 1 November 2026 via checked.be.