ATMO-DECO: 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-DECO
Largest movements
- Receivables within one year -€9,710
down €9,710 (-56.9%), from €17,052 to €7,342
of which Trade receivables: -€12,434
- Cash -€5,634
down €5,634 (-33.6%), from €16,787 to €11,153
mainly Contributions, distributions and other (-€15,000) and Investment in fixed assets (net) (-€9,416)
- Tangible fixed assets -€3,384
down €3,384 (-4.3%), from €78,405 to €75,021
- Profit (loss) carried forward -€78,955
down €78,955 (-86.7%), from €91,045 to €12,089
- Reserves +€76,045
up €76,045 (+4088.4%), from €1,860 to €77,905
of which Distributable reserves: +€76,045
- Tax, wage and social debts -€8,595
no longer reported in 2024 (was €8,595)
- Trade debts -€7,223
no longer reported in 2024 (was €7,223)
- Gross operating margin -€16,422
down €16,422 (-31.8%), from €51,684 to €35,262
- Depreciation +€2,525
up €2,525 (+24.6%), from €10,275 to €12,800
- Taxes -€2,295
down €2,295 (-30.7%), from €7,482 to €5,187
- Staff costs +€984
up €984 (+1693.9%), from €58 to €1,042
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,923 | €96,194 | -€18,729 | -16.3% |
| Fixed assets | 21/28 | €78,405 | €75,021 | -€3,384 | -4.3% |
| Tangible fixed assets | 22/27 | €78,405 | €75,021 | -€3,384 | -4.3% |
| Land and buildings | 22 | €78,405 | €75,021 | -€3,384 | -4.3% |
| Current assets | 29/58 | €36,518 | €21,173 | -€15,345 | -42.0% |
| Stocks and contracts in progress | 3 | €2,678 | €2,678 | = | 0.0% |
| Stocks | 30/36 | €2,678 | €2,678 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,052 | €7,342 | -€9,710 | -56.9% |
| Trade receivables | 40 | €17,052 | €4,618 | -€12,434 | -72.9% |
| Other amounts receivable | 41 | - | €2,724 | +€2,724 | |
| Cash at bank and in hand | 54/58 | €16,787 | €11,153 | -€5,634 | -33.6% |
| Total equity and liabilities | 10/49 | €114,923 | €96,194 | -€18,729 | -16.3% |
| Equity | 10/15 | €99,105 | €96,194 | -€2,911 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €77,905 | +€76,045 | +4088.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €76,045 | +€76,045 | |
| Profit (loss) carried forward | 14 | €91,045 | €12,089 | -€78,955 | -86.7% |
| Amounts payable | 17/49 | €15,818 | - | -€15,818 | |
| Amounts payable within one year | 42/48 | €15,818 | - | -€15,818 | |
| Trade debts | 44 | €7,223 | - | -€7,223 | |
| Suppliers | 440/4 | €7,223 | - | -€7,223 | |
| Taxes, remuneration and social security | 45 | €8,595 | - | -€8,595 | |
| Taxes | 450/3 | €8,595 | - | -€8,595 | |
| Remuneration, social security and pensions | 62 | €58 | €1,042 | +€984 | +1693.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,275 | €12,800 | +€2,525 | +24.6% |
| Other operating charges | 640/8 | €4,368 | €4,112 | -€257 | -5.9% |
| Gross operating margin | 9900 | €51,684 | €35,262 | -€16,422 | -31.8% |
| Operating profit (loss) | 9901 | €36,982 | €17,309 | -€19,673 | -53.2% |
| Financial income | 75/76B | €95 | €51 | -€43 | -45.9% |
| Recurring financial income | 75 | €95 | €51 | -€43 | -45.9% |
| Financial charges | 65/66B | €72 | €83 | +€11 | +15.7% |
| Recurring financial charges | 65 | €72 | €83 | +€11 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €37,005 | €17,277 | -€19,728 | -53.3% |
| Income taxes | 67/77 | €7,482 | €5,187 | -€2,295 | -30.7% |
| Profit (loss) for the period | 9904 | €29,522 | €12,089 | -€17,433 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,522 | €12,089 | -€17,433 | -59.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.