Atmos: 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.
Atmos
Largest movements
- Receivables within one year +€668,089
up €668,089 (+430.0%), from €155,358 to €823,447
of which Trade receivables: +€668,966
- Tangible fixed assets +€314,848
up €314,848 (+872.4%), from €36,090 to €350,938
of which Plant, machinery and equipment: +€290,324
- Stocks and contracts -€250,808
down €250,808 (-64.5%), from €389,077 to €138,269
of which Contracts in progress: -€199,676
- Formation expenses -€110,000
down €110,000 (-32.4%), from €339,041 to €229,041
- Cash -€45,181
down €45,181 (-31.7%), from €142,324 to €97,143
mainly Receivables within one year (-€668,089) and Investment in fixed assets (net) (-€347,712)
- Trade debts +€317,588
up €317,588 (+209.2%), from €151,809 to €469,398
- Contributions +€200,000
new in 2024: €200,000
- Other debts -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Debts after one year +€144,703
up €144,703 (+63.4%), from €228,082 to €372,785
- Provisions +€66,380
new in 2024: €66,380
- Purchases and services +€858,403
up €858,403 (+23.7%), from €3.6m to €4.5m
- Staff costs -€90,701
down €90,701 (-9.0%), from €1.0m to €920,926
- Financial charges +€70,735
up €70,735 (+156.5%), from €45,209 to €115,944
of which Non-recurring financial charges: +€66,380
- Financial income -€13,925
down €13,925 (-63.3%), from €21,986 to €8,061
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 | €1,081,020 | €1,659,060 | +€578,040 | +53.5% |
| Formation expenses | 20 | €339,041 | €229,041 | -€110,000 | -32.4% |
| Fixed assets | 21/28 | €36,090 | €350,938 | +€314,848 | +872.4% |
| Tangible fixed assets | 22/27 | €36,090 | €350,938 | +€314,848 | +872.4% |
| Plant, machinery and equipment | 23 | €36,090 | €326,413 | +€290,324 | +804.5% |
| Furniture and vehicles | 24 | - | €24,524 | +€24,524 | |
| Current assets | 29/58 | €705,889 | €1,079,082 | +€373,192 | +52.9% |
| Stocks and contracts in progress | 3 | €389,077 | €138,269 | -€250,808 | -64.5% |
| Stocks | 30/36 | €189,401 | €138,269 | -€51,132 | -27.0% |
| Contracts in progress | 37 | €199,676 | - | -€199,676 | |
| Amounts receivable within one year | 40/41 | €155,358 | €823,447 | +€668,089 | +430.0% |
| Trade receivables | 40 | €152,521 | €821,486 | +€668,966 | +438.6% |
| Other amounts receivable | 41 | €2,838 | €1,961 | -€877 | -30.9% |
| Cash at bank and in hand | 54/58 | €142,324 | €97,143 | -€45,181 | -31.7% |
| Deferred charges and accrued income | 490/1 | €19,131 | €20,223 | +€1,092 | +5.7% |
| Total equity and liabilities | 10/49 | €1,081,020 | €1,659,060 | +€578,040 | +53.5% |
| Equity | 10/15 | €58,907 | €281,731 | +€222,823 | +378.3% |
| Contributions | 10/11 | - | €200,000 | +€200,000 | |
| Profit (loss) carried forward | 14 | €58,907 | €81,731 | +€22,823 | +38.7% |
| Provisions and deferred taxes | 16 | - | €66,380 | +€66,380 | |
| Provisions for liabilities and charges | 160/5 | - | €66,380 | +€66,380 | |
| Pensions and similar obligations | 160 | - | €66,380 | +€66,380 | |
| Amounts payable | 17/49 | €1,022,113 | €1,310,950 | +€288,837 | +28.3% |
| Amounts payable after more than one year | 17 | €228,082 | €372,785 | +€144,703 | +63.4% |
| Financial debts | 170/4 | €228,082 | €372,785 | +€144,703 | +63.4% |
| Amounts payable within one year | 42/48 | €789,346 | €930,670 | +€141,323 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €378,120 | €416,164 | +€38,044 | +10.1% |
| Trade debts | 44 | €151,809 | €469,398 | +€317,588 | +209.2% |
| Suppliers | 440/4 | €151,809 | €469,398 | +€317,588 | +209.2% |
| Taxes, remuneration and social security | 45 | €59,417 | €45,108 | -€14,309 | -24.1% |
| Taxes | 450/3 | €24,799 | €7,230 | -€17,568 | -70.8% |
| Remuneration and social security | 454/9 | €34,619 | €37,878 | +€3,259 | +9.4% |
| Other amounts payable | 47/48 | €200,000 | €0 | -€200,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,684 | €7,495 | +€2,811 | +60.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,628,938 | €4,487,341 | +€858,403 | +23.7% |
| Remuneration, social security and pensions | 62 | €1,011,627 | €920,926 | -€90,701 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,635 | €142,864 | -€3,771 | -2.6% |
| Other operating charges | 640/8 | €295 | €9,063 | +€8,768 | +2971.0% |
| Non-recurring operating charges | 66A | €71 | €0 | -€71 | -100.0% |
| Gross operating margin | 9900 | €1,219,587 | €1,208,402 | -€11,185 | -0.9% |
| Operating profit (loss) | 9901 | €60,959 | €135,549 | +€74,590 | +122.4% |
| Financial income | 75/76B | €21,986 | €8,061 | -€13,925 | -63.3% |
| Recurring financial income | 75 | €21,986 | €8,061 | -€13,925 | -63.3% |
| Financial charges | 65/66B | €45,209 | €115,944 | +€70,735 | +156.5% |
| Recurring financial charges | 65 | €45,209 | €49,564 | +€4,355 | +9.6% |
| Non-recurring financial charges | 66B | - | €66,380 | +€66,380 | |
| Profit (loss) for the period before taxes | 9903 | €37,736 | €27,666 | -€10,070 | -26.7% |
| Income taxes | 67/77 | €12,235 | €4,843 | -€7,392 | -60.4% |
| Profit (loss) for the period | 9904 | €25,500 | €22,823 | -€2,677 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,500 | €22,823 | -€2,677 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.