ATMOS: 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.
ATMOS
Largest movements
- Tangible fixed assets -€14,293
down €14,293 (-7.5%), from €189,430 to €175,137
of which Land and buildings: -€12,973
- Cash -€13,238
down €13,238 (-9.5%), from €139,583 to €126,345
mainly Other debts (-€19,910) and Net result for the year (-€15,180)
- Receivables within one year -€7,986
down €7,986 (-58.8%), from €13,571 to €5,585
of which Trade receivables: -€11,182
- Other debts -€19,910
no longer reported in 2025 (was €19,910)
- Profit (loss) carried forward -€15,180
down €15,180 (-23.7%), from €64,159 to €48,979
- Gross operating margin -€6,680
down €6,680 (-46.9%), from €14,240 to €7,560
- Other operating charges +€4,132
up €4,132 (+177.2%), from €2,332 to €6,464
- Depreciation +€556
up €556 (+3.7%), from €15,176 to €15,732
- Staff costs +€365
new in 2025: €365
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 | €343,275 | €308,038 | -€35,237 | -10.3% |
| Fixed assets | 21/28 | €189,848 | €175,555 | -€14,293 | -7.5% |
| Tangible fixed assets | 22/27 | €189,430 | €175,137 | -€14,293 | -7.5% |
| Land and buildings | 22 | €184,303 | €171,330 | -€12,973 | -7.0% |
| Plant, machinery and equipment | 23 | €980 | €485 | -€495 | -50.5% |
| Furniture and vehicles | 24 | €2,728 | €2,986 | +€257 | +9.4% |
| Other tangible fixed assets | 26 | €1,418 | €336 | -€1,082 | -76.3% |
| Financial fixed assets | 28 | €418 | €418 | = | 0.0% |
| Current assets | 29/58 | €153,427 | €132,483 | -€20,944 | -13.7% |
| Amounts receivable within one year | 40/41 | €13,571 | €5,585 | -€7,986 | -58.8% |
| Trade receivables | 40 | €13,571 | €2,389 | -€11,182 | -82.4% |
| Other amounts receivable | 41 | - | €3,196 | +€3,196 | |
| Cash at bank and in hand | 54/58 | €139,583 | €126,345 | -€13,238 | -9.5% |
| Deferred charges and accrued income | 490/1 | €272 | €552 | +€280 | +102.9% |
| Total equity and liabilities | 10/49 | €343,275 | €308,038 | -€35,237 | -10.3% |
| Equity | 10/15 | €322,135 | €306,955 | -€15,180 | -4.7% |
| 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 | €195,976 | €195,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €189,776 | €189,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,159 | €48,979 | -€15,180 | -23.7% |
| Amounts payable | 17/49 | €21,139 | €1,083 | -€20,056 | -94.9% |
| Amounts payable after more than one year | 17 | €149 | €149 | = | 0.0% |
| Other amounts payable | 178/9 | €149 | €149 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,991 | €935 | -€20,056 | -95.5% |
| Trade debts | 44 | €1,080 | €935 | -€146 | -13.5% |
| Suppliers | 440/4 | €1,080 | €935 | -€146 | -13.5% |
| Other amounts payable | 47/48 | €19,910 | - | -€19,910 | |
| Remuneration, social security and pensions | 62 | - | €365 | +€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,176 | €15,732 | +€556 | +3.7% |
| Other operating charges | 640/8 | €2,332 | €6,464 | +€4,132 | +177.2% |
| Gross operating margin | 9900 | €14,240 | €7,560 | -€6,680 | -46.9% |
| Operating profit (loss) | 9901 | -€3,267 | -€15,001 | -€11,734 | -359.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €176 | €180 | +€4 | +2.3% |
| Recurring financial charges | 65 | €176 | €180 | +€4 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,438 | -€15,180 | -€11,742 | -341.5% |
| Profit (loss) for the period | 9904 | -€3,438 | -€15,180 | -€11,742 | -341.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,438 | -€15,180 | -€11,742 | -341.5% |
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 4 October 2026 via checked.be.