ATMOS SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€253,174
up €253,174 (+152.7%), from €165,826 to €419,000
of which Land and buildings: +€263,632
- Receivables within one year -€8,578
down €8,578 (-20.2%), from €42,493 to €33,915
of which Other amounts receivable: -€4,884
- Stocks and contracts -€6,674
no longer reported in 2025 (was €6,674)
- Revaluation surpluses +€272,432
new in 2025: €272,432
- Debts after one year -€15,061
down €15,061 (-15.3%), from €98,368 to €83,308
- Profit (loss) carried forward -€11,929
down €11,929 (-15.1%), from €79,152 to €67,223
- Tax, wage and social debts -€7,751
down €7,751 (-77.9%), from €9,946 to €2,195
- Gross operating margin -€19,102
down €19,102 (-68.5%), from €27,893 to €8,791
- Depreciation -€5,916
down €5,916 (-30.8%), from €19,184 to €13,268
- Other operating charges -€3,616
down €3,616 (-84.7%), from €4,269 to €652
- Taxes +€414
up €414 (+55.5%), from €746 to €1,159
- Financial charges -€315
down €315 (-10.9%), from €2,902 to €2,587
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 | €218,773 | €455,546 | +€236,773 | +108.2% |
| Fixed assets | 21/28 | €166,241 | €419,175 | +€252,934 | +152.1% |
| Tangible fixed assets | 22/27 | €165,826 | €419,000 | +€253,174 | +152.7% |
| Land and buildings | 22 | €149,600 | €413,232 | +€263,632 | +176.2% |
| Plant, machinery and equipment | 23 | €10,236 | €5,768 | -€4,468 | -43.6% |
| Furniture and vehicles | 24 | €5,990 | - | -€5,990 | |
| Financial fixed assets | 28 | €415 | €175 | -€240 | -57.8% |
| Current assets | 29/58 | €52,531 | €36,371 | -€16,160 | -30.8% |
| Stocks and contracts in progress | 3 | €6,674 | - | -€6,674 | |
| Stocks | 30/36 | €6,674 | - | -€6,674 | |
| Amounts receivable within one year | 40/41 | €42,493 | €33,915 | -€8,578 | -20.2% |
| Trade receivables | 40 | €15,300 | €11,607 | -€3,693 | -24.1% |
| Other amounts receivable | 41 | €27,193 | €22,309 | -€4,884 | -18.0% |
| Cash at bank and in hand | 54/58 | €2,030 | €2,456 | +€426 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,335 | - | -€1,335 | |
| Total equity and liabilities | 10/49 | €218,773 | €455,546 | +€236,773 | +108.2% |
| Equity | 10/15 | €91,762 | €352,265 | +€260,503 | +283.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €272,432 | +€272,432 | |
| Reserves | 13 | €6,410 | €6,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,550 | €4,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,152 | €67,223 | -€11,929 | -15.1% |
| Amounts payable | 17/49 | €127,011 | €103,281 | -€23,730 | -18.7% |
| Amounts payable after more than one year | 17 | €98,368 | €83,308 | -€15,061 | -15.3% |
| Financial debts | 170/4 | €98,368 | €83,308 | -€15,061 | -15.3% |
| Amounts payable within one year | 42/48 | €28,643 | €19,974 | -€8,669 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €14,812 | €15,061 | +€248 | +1.7% |
| Trade debts | 44 | €3,885 | €2,719 | -€1,166 | -30.0% |
| Suppliers | 440/4 | €3,885 | €2,719 | -€1,166 | -30.0% |
| Taxes, remuneration and social security | 45 | €9,946 | €2,195 | -€7,751 | -77.9% |
| Taxes | 450/3 | €9,946 | €2,195 | -€7,751 | -77.9% |
| Non-recurring operating income | 76A | - | €9,195 | +€9,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,184 | €13,268 | -€5,916 | -30.8% |
| Other operating charges | 640/8 | €4,269 | €652 | -€3,616 | -84.7% |
| Non-recurring operating charges | 66A | €1,387 | €3,365 | +€1,978 | +142.6% |
| Gross operating margin | 9900 | €27,893 | €8,791 | -€19,102 | -68.5% |
| Operating profit (loss) | 9901 | €3,054 | -€8,494 | -€11,548 | |
| Financial income | 75/76B | - | €311 | +€311 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Non-recurring financial income | 76B | - | €300 | +€300 | |
| Financial charges | 65/66B | €2,902 | €2,587 | -€315 | -10.9% |
| Recurring financial charges | 65 | €2,902 | €2,587 | -€315 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €152 | -€10,770 | -€10,922 | |
| Income taxes | 67/77 | €746 | €1,159 | +€414 | +55.5% |
| Profit (loss) for the period | 9904 | -€593 | -€11,929 | -€11,336 | -1910.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€593 | -€11,929 | -€11,336 | -1910.8% |
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 5 October 2026 via checked.be.