ATMETIS: 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.
ATMETIS
Largest movements
- Cash +€97,696
up €97,696 (+15.9%), from €613,249 to €710,945
mainly Net result for the year (+€121,720) and Tax, wage and social debts (+€16,454)
- Receivables within one year +€65,978
up €65,978 (+92.6%), from €71,266 to €137,244
of which Other amounts receivable: +€56,579
- Tangible fixed assets -€14,868
down €14,868 (-28.6%), from €52,071 to €37,203
of which Furniture and vehicles: -€15,621
- Reserves +€121,720
up €121,720 (+23.1%), from €527,884 to €649,604
of which Distributable reserves: +€121,720
- Tax, wage and social debts +€16,454
up €16,454 (+14.7%), from €111,585 to €128,040
of which Taxes: +€13,832
- Short-term financial debts +€10,200
new in 2025: €10,200
- Gross operating margin +€46,428
up €46,428 (+11.5%), from €403,377 to €449,805
- Staff costs +€37,386
up €37,386 (+16.4%), from €227,719 to €265,106
- Depreciation +€10,817
up €10,817 (+220.7%), from €4,901 to €15,718
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 | €738,853 | €887,871 | +€149,018 | +20.2% |
| Fixed assets | 21/28 | €52,596 | €37,728 | -€14,868 | -28.3% |
| Tangible fixed assets | 22/27 | €52,071 | €37,203 | -€14,868 | -28.6% |
| Plant, machinery and equipment | 23 | €188 | €942 | +€754 | +400.1% |
| Furniture and vehicles | 24 | €51,882 | €36,261 | -€15,621 | -30.1% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €686,258 | €850,143 | +€163,886 | +23.9% |
| Amounts receivable within one year | 40/41 | €71,266 | €137,244 | +€65,978 | +92.6% |
| Trade receivables | 40 | €17,317 | €26,715 | +€9,399 | +54.3% |
| Other amounts receivable | 41 | €53,950 | €110,528 | +€56,579 | +104.9% |
| Cash at bank and in hand | 54/58 | €613,249 | €710,945 | +€97,696 | +15.9% |
| Deferred charges and accrued income | 490/1 | €1,742 | €1,954 | +€212 | +12.2% |
| Total equity and liabilities | 10/49 | €738,853 | €887,871 | +€149,018 | +20.2% |
| Equity | 10/15 | €589,384 | €711,104 | +€121,720 | +20.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €527,884 | €649,604 | +€121,720 | +23.1% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €521,734 | €643,454 | +€121,720 | +23.3% |
| Amounts payable | 17/49 | €149,469 | €176,767 | +€27,298 | +18.3% |
| Amounts payable within one year | 42/48 | €149,469 | €176,767 | +€27,298 | +18.3% |
| Financial debts | 43 | - | €10,200 | +€10,200 | |
| Other loans | 439 | - | €10,200 | +€10,200 | |
| Trade debts | 44 | €37,781 | €38,444 | +€663 | +1.8% |
| Suppliers | 440/4 | €37,781 | €37,490 | -€291 | -0.8% |
| Bills of exchange payable | 441 | - | €954 | +€954 | |
| Taxes, remuneration and social security | 45 | €111,585 | €128,040 | +€16,454 | +14.7% |
| Taxes | 450/3 | €80,472 | €94,304 | +€13,832 | +17.2% |
| Remuneration and social security | 454/9 | €31,113 | €33,736 | +€2,622 | +8.4% |
| Other amounts payable | 47/48 | €102 | €83 | -€19 | -18.9% |
| Remuneration, social security and pensions | 62 | €227,719 | €265,106 | +€37,386 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,901 | €15,718 | +€10,817 | +220.7% |
| Other operating charges | 640/8 | €1,420 | €1,108 | -€312 | -21.9% |
| Gross operating margin | 9900 | €403,377 | €449,805 | +€46,428 | +11.5% |
| Operating profit (loss) | 9901 | €169,337 | €167,874 | -€1,463 | -0.9% |
| Financial income | 75/76B | €1,386 | €622 | -€764 | -55.1% |
| Recurring financial income | 75 | €1,386 | €622 | -€764 | -55.1% |
| Financial charges | 65/66B | €261 | €668 | +€407 | +155.9% |
| Recurring financial charges | 65 | €261 | €668 | +€407 | +155.9% |
| Profit (loss) for the period before taxes | 9903 | €170,462 | €167,827 | -€2,635 | -1.5% |
| Income taxes | 67/77 | €42,348 | €46,108 | +€3,760 | +8.9% |
| Profit (loss) for the period | 9904 | €128,114 | €121,720 | -€6,394 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,114 | €121,720 | -€6,394 | -5.0% |
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 12 October 2026 via checked.be.