ATMO: what changed
Two fiscal 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.
ATMO
Largest movements
- Tangible fixed assets -€26,334
down €26,334 (-18.4%), from €142,784 to €116,449
of which Land and buildings: -€15,582
- Receivables within one year -€8,043
down €8,043 (-1.9%), from €413,073 to €405,030
of which Other amounts receivable: -€27,620
- Cash -€6,955
down €6,955 (-29.7%), from €23,427 to €16,472
mainly Debts after one year (-€24,510) and Net result for the year (-€7,371)
- Debts after one year -€24,510
down €24,510 (-40.5%), from €60,466 to €35,956
- Gross operating margin +€13,089
up €13,089 (+19.8%), from €66,261 to €79,350
- Other operating charges +€9,294
up €9,294 (+726.4%), from €1,279 to €10,573
- Financial income -€3,448
down €3,448 (-54.2%), from €6,362 to €2,914
- Staff costs -€2,239
down €2,239 (-5.2%), from €43,329 to €41,090
- Financial charges +€1,107
up €1,107 (+18.4%), from €6,031 to €7,138
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 | €594,664 | €553,626 | -€41,038 | -6.9% |
| Fixed assets | 21/28 | €147,737 | €116,902 | -€30,834 | -20.9% |
| Tangible fixed assets | 22/27 | €142,784 | €116,449 | -€26,334 | -18.4% |
| Land and buildings | 22 | €104,531 | €88,949 | -€15,582 | -14.9% |
| Plant, machinery and equipment | 23 | €36,939 | €26,827 | -€10,112 | -27.4% |
| Furniture and vehicles | 24 | €1,313 | €673 | -€640 | -48.7% |
| Financial fixed assets | 28 | €4,953 | €453 | -€4,500 | -90.9% |
| Current assets | 29/58 | €446,928 | €436,723 | -€10,204 | -2.3% |
| Stocks and contracts in progress | 3 | €8,950 | €8,950 | = | 0.0% |
| Stocks | 30/36 | €8,950 | €8,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €413,073 | €405,030 | -€8,043 | -1.9% |
| Trade receivables | 40 | €0 | €19,577 | +€19,577 | |
| Other amounts receivable | 41 | €413,073 | €385,453 | -€27,620 | -6.7% |
| Cash at bank and in hand | 54/58 | €23,427 | €16,472 | -€6,955 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,477 | €6,271 | +€4,794 | +324.7% |
| Total equity and liabilities | 10/49 | €594,664 | €553,626 | -€41,038 | -6.9% |
| Equity | 10/15 | €487,806 | €480,434 | -€7,371 | -1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €421,000 | €418,434 | -€2,566 | -0.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €414,800 | €412,234 | -€2,566 | -0.6% |
| Profit (loss) carried forward | 14 | €4,806 | €0 | -€4,806 | -100.0% |
| Amounts payable | 17/49 | €106,858 | €73,191 | -€33,667 | -31.5% |
| Amounts payable after more than one year | 17 | €60,466 | €35,956 | -€24,510 | -40.5% |
| Financial debts | 170/4 | €60,466 | €35,956 | -€24,510 | -40.5% |
| Amounts payable within one year | 42/48 | €46,392 | €37,235 | -€9,157 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €23,813 | €24,510 | +€697 | +2.9% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €4,015 | €1,223 | -€2,792 | -69.5% |
| Suppliers | 440/4 | €4,015 | €1,223 | -€2,792 | -69.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,328 | €11,502 | -€1,826 | -13.7% |
| Taxes | 450/3 | €3,628 | €3,760 | +€133 | +3.7% |
| Remuneration and social security | 454/9 | €9,700 | €7,742 | -€1,958 | -20.2% |
| Other amounts payable | 47/48 | €5,237 | €0 | -€5,237 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €43,329 | €41,090 | -€2,239 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,638 | €26,334 | -€303 | -1.1% |
| Other operating charges | 640/8 | €1,279 | €10,573 | +€9,294 | +726.4% |
| Non-recurring operating charges | 66A | - | €4,500 | +€4,500 | |
| Gross operating margin | 9900 | €66,261 | €79,350 | +€13,089 | +19.8% |
| Operating profit (loss) | 9901 | -€4,985 | -€3,147 | +€1,837 | +36.9% |
| Financial income | 75/76B | €6,362 | €2,914 | -€3,448 | -54.2% |
| Recurring financial income | 75 | €6,362 | €2,914 | -€3,448 | -54.2% |
| Financial charges | 65/66B | €6,031 | €7,138 | +€1,107 | +18.4% |
| Recurring financial charges | 65 | €6,031 | €7,138 | +€1,107 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,654 | -€7,371 | -€2,717 | -58.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,654 | -€7,371 | -€2,717 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,654 | -€7,371 | -€2,717 | -58.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.