ATMOS ARCHITECTES: 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 ARCHITECTES
Largest movements
- Cash +€94,331
up €94,331 (+105%), from €90,167 to €184,498
mainly Net result for the year (+€131,352) and Other debts (+€110,426)
- Receivables within one year +€73,801
up €73,801 (+77.0%), from €95,814 to €169,615
of which Other amounts receivable: +€41,859
- Tangible fixed assets -€31,557
down €31,557 (-4.6%), from €693,351 to €661,795
of which Land and buildings: -€31,715
- Deferred charges and accrued income -€11,962
down €11,962 (-45.0%), from €26,593 to €14,631
- Other debts +€110,426
up €110,426 (+197%), from €56,104 to €166,530
- Debts after one year -€33,237
down €33,237 (-6.7%), from €495,078 to €461,841
- Profit (loss) carried forward +€31,352
up €31,352 (+14.1%), from €222,589 to €253,941
- Tax, wage and social debts +€24,507
up €24,507 (+69.8%), from €35,124 to €59,631
of which Taxes: +€18,841
- Gross operating margin +€243,128
up €243,128 (+216%), from €112,431 to €355,558
- Taxes +€29,842
up €29,842 (+6,702%), from €445 to €30,287
- Staff costs +€28,532
up €28,532 (+33.5%), from €85,123 to €113,655
- Other operating charges -€17,501
down €17,501 (-86.9%), from €20,128 to €2,627
- Write-downs +€11,039
new in 2025: €11,039
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.
Derived cash bridge
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 | €910,388 | €1,034,939 | +€124,551 | +13.7% |
| Fixed assets | 21/28 | €697,814 | €666,195 | -€31,619 | -4.5% |
| Intangible fixed assets | 21 | €4,463 | €4,401 | -€62 | -1.4% |
| Tangible fixed assets | 22/27 | €693,351 | €661,795 | -€31,557 | -4.6% |
| Land and buildings | 22 | €679,009 | €647,294 | -€31,715 | -4.7% |
| Furniture and vehicles | 24 | €14,342 | €14,500 | +€158 | +1.1% |
| Current assets | 29/58 | €212,574 | €368,744 | +€156,170 | +73.5% |
| Amounts receivable within one year | 40/41 | €95,814 | €169,615 | +€73,801 | +77.0% |
| Trade receivables | 40 | €80,847 | €112,789 | +€31,942 | +39.5% |
| Other amounts receivable | 41 | €14,967 | €56,826 | +€41,859 | +280% |
| Cash at bank and in hand | 54/58 | €90,167 | €184,498 | +€94,331 | +105% |
| Deferred charges and accrued income | 490/1 | €26,593 | €14,631 | -€11,962 | -45.0% |
| Total equity and liabilities | 10/49 | €910,388 | €1,034,939 | +€124,551 | +13.7% |
| Equity | 10/15 | €243,489 | €274,841 | +€31,352 | +12.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €0 | -€1,900 | -100% |
| Reserves not available under the articles | 1311 | €1,900 | €0 | -€1,900 | -100% |
| Distributable reserves | 133 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €222,589 | €253,941 | +€31,352 | +14.1% |
| Amounts payable | 17/49 | €666,900 | €760,098 | +€93,199 | +14.0% |
| Amounts payable after more than one year | 17 | €495,078 | €461,841 | -€33,237 | -6.7% |
| Financial debts | 170/4 | €495,078 | €461,841 | -€33,237 | -6.7% |
| Amounts payable within one year | 42/48 | €167,842 | €293,916 | +€126,074 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | €35,866 | €33,237 | -€2,628 | -7.3% |
| Trade debts | 44 | €40,748 | €34,518 | -€6,231 | -15.3% |
| Suppliers | 440/4 | €40,748 | €34,518 | -€6,231 | -15.3% |
| Taxes, remuneration and social security | 45 | €35,124 | €59,631 | +€24,507 | +69.8% |
| Taxes | 450/3 | €19,769 | €38,610 | +€18,841 | +95.3% |
| Remuneration and social security | 454/9 | €15,355 | €21,021 | +€5,666 | +36.9% |
| Other amounts payable | 47/48 | €56,104 | €166,530 | +€110,426 | +197% |
| Accrued charges and deferred income | 492/3 | €3,979 | €4,341 | +€362 | +9.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €85,123 | €113,655 | +€28,532 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,037 | €49,421 | +€1,384 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,039 | +€11,039 | |
| Other operating charges | 640/8 | €20,128 | €2,627 | -€17,501 | -86.9% |
| Gross operating margin | 9900 | €112,431 | €355,558 | +€243,128 | +216% |
| Operating profit (loss) | 9901 | -€40,858 | €178,817 | +€219,675 | |
| Financial income | 75/76B | €0 | €99 | +€99 | |
| Recurring financial income | 75 | €0 | €99 | +€99 | |
| Financial charges | 65/66B | €16,727 | €17,277 | +€550 | +3.3% |
| Recurring financial charges | 65 | €16,727 | €17,277 | +€550 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€57,585 | €161,639 | +€219,224 | |
| Income taxes | 67/77 | €445 | €30,287 | +€29,842 | +6,702% |
| Profit (loss) for the period | 9904 | -€58,030 | €131,352 | +€189,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,030 | €131,352 | +€189,382 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.