ATMO-PAC: 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-PAC
Largest movements
- Stocks and contracts +€41,664
up €41,664 (+835.9%), from €4,984 to €46,648
- Cash +€11,559
up €11,559 (+24.1%), from €47,938 to €59,497
mainly Trade debts (+€43,872) and Net result for the year (+€12,536)
- Receivables within one year +€7,884
up €7,884 (+21.9%), from €36,023 to €43,907
of which Other amounts receivable: +€9,072
- Tangible fixed assets -€2,942
down €2,942 (-25.0%), from €11,789 to €8,847
of which Furniture and vehicles: -€4,313
- Trade debts +€43,872
up €43,872 (+594.5%), from €7,380 to €51,252
- Other debts +€9,781
up €9,781 (+465.7%), from €2,100 to €11,881
- Tax, wage and social debts +€3,000
new in 2025: €3,000
- Profit (loss) carried forward +€2,536
up €2,536 (+3.0%), from €84,501 to €87,037
- Gross operating margin +€13,178
up €13,178 (+83.5%), from €15,775 to €28,953
- Taxes +€7,768
up €7,768, from -€4,184 to €3,584
- Depreciation -€1,008
down €1,008 (-10.9%), from €9,282 to €8,274
- Other operating charges -€951
down €951 (-34.2%), from €2,783 to €1,832
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 | €100,806 | €158,970 | +€58,165 | +57.7% |
| Fixed assets | 21/28 | €11,860 | €8,919 | -€2,942 | -24.8% |
| Tangible fixed assets | 22/27 | €11,789 | €8,847 | -€2,942 | -25.0% |
| Plant, machinery and equipment | 23 | €4,061 | €5,432 | +€1,371 | +33.8% |
| Furniture and vehicles | 24 | €7,729 | €3,416 | -€4,313 | -55.8% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €88,945 | €150,052 | +€61,106 | +68.7% |
| Stocks and contracts in progress | 3 | €4,984 | €46,648 | +€41,664 | +835.9% |
| Stocks | 30/36 | €4,984 | €46,648 | +€41,664 | +835.9% |
| Amounts receivable within one year | 40/41 | €36,023 | €43,907 | +€7,884 | +21.9% |
| Trade receivables | 40 | €19,851 | €18,663 | -€1,188 | -6.0% |
| Other amounts receivable | 41 | €16,172 | €25,244 | +€9,072 | +56.1% |
| Cash at bank and in hand | 54/58 | €47,938 | €59,497 | +€11,559 | +24.1% |
| Total equity and liabilities | 10/49 | €100,806 | €158,970 | +€58,165 | +57.7% |
| Equity | 10/15 | €90,701 | €92,837 | +€2,136 | +2.4% |
| Contributions | 10/11 | €6,200 | €5,800 | -€400 | -6.5% |
| Capital | 10 | €6,200 | €5,800 | -€400 | -6.5% |
| Issued capital | 100 | €6,200 | €5,800 | -€400 | -6.5% |
| Profit (loss) carried forward | 14 | €84,501 | €87,037 | +€2,536 | +3.0% |
| Amounts payable | 17/49 | €10,105 | €66,133 | +€56,028 | +554.5% |
| Amounts payable within one year | 42/48 | €10,105 | €66,133 | +€56,028 | +554.5% |
| Current portion of amounts payable after more than one year | 42 | €624 | - | -€624 | |
| Trade debts | 44 | €7,380 | €51,252 | +€43,872 | +594.5% |
| Suppliers | 440/4 | €7,380 | €51,252 | +€43,872 | +594.5% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,100 | €11,881 | +€9,781 | +465.7% |
| Remuneration, social security and pensions | 62 | €2,594 | €2,683 | +€90 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,282 | €8,274 | -€1,008 | -10.9% |
| Other operating charges | 640/8 | €2,783 | €1,832 | -€951 | -34.2% |
| Non-recurring operating charges | 66A | €525 | - | -€525 | |
| Gross operating margin | 9900 | €15,775 | €28,953 | +€13,178 | +83.5% |
| Operating profit (loss) | 9901 | €590 | €16,164 | +€15,574 | +2638.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €90 | €44 | -€46 | -51.2% |
| Recurring financial charges | 65 | €90 | €44 | -€46 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €500 | €16,120 | +€15,620 | +3122.3% |
| Income taxes | 67/77 | -€4,184 | €3,584 | +€7,768 | |
| Profit (loss) for the period | 9904 | €4,684 | €12,536 | +€7,852 | +167.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,684 | €12,536 | +€7,852 | +167.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.