ATMOSFEER: 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.
ATMOSFEER
Largest movements
- Tangible fixed assets +€44,497
up €44,497 (+190%), from €23,427 to €67,924
of which Other tangible fixed assets: +€45,719
- Intangible fixed assets -€4,000
down €4,000 (-50.0%), from €8,000 to €4,000
- Stocks and contracts -€2,831
down €2,831 (-55.5%), from €5,101 to €2,271
- Receivables within one year -€1,572
down €1,572 (-5.3%), from €29,839 to €28,268
of which Trade receivables: -€3,328
- Deferred charges and accrued income -€1,250
down €1,250 (-100%), from €1,250 to €0
- Profit (loss) carried forward -€88,395
down €88,395 (-475%), from -€18,615 to -€107,011
- Debts after one year +€84,694
up €84,694 (+190%), from €44,500 to €129,194
of which Financial debts: +€84,694
- Other debts +€12,090
up €12,090 (+611%), from €1,980 to €14,070
- Trade debts +€11,014
up €11,014 (+63.5%), from €17,354 to €28,369
- Current portion of long-term debt +€7,173
new in 2025: €7,173
- Gross operating margin -€73,715
down €73,715 (-96.8%), from €76,125 to €2,410
- Staff costs +€10,445
up €10,445 (+18.2%), from €57,439 to €67,884
- Depreciation +€6,293
up €6,293 (+56.5%), from €11,144 to €17,437
- Financial charges +€2,987
up €2,987 (+376%), from €794 to €3,781
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 | €67,618 | €102,463 | +€34,845 | +51.5% |
| Fixed assets | 21/28 | €31,427 | €71,924 | +€40,497 | +129% |
| Intangible fixed assets | 21 | €8,000 | €4,000 | -€4,000 | -50.0% |
| Tangible fixed assets | 22/27 | €23,427 | €67,924 | +€44,497 | +190% |
| Plant, machinery and equipment | 23 | €17,616 | €16,394 | -€1,222 | -6.9% |
| Other tangible fixed assets | 26 | €5,811 | €51,530 | +€45,719 | +787% |
| Current assets | 29/58 | €36,191 | €30,539 | -€5,652 | -15.6% |
| Stocks and contracts in progress | 3 | €5,101 | €2,271 | -€2,831 | -55.5% |
| Stocks | 30/36 | €5,101 | €2,271 | -€2,831 | -55.5% |
| Amounts receivable within one year | 40/41 | €29,839 | €28,268 | -€1,572 | -5.3% |
| Trade receivables | 40 | €25,286 | €21,958 | -€3,328 | -13.2% |
| Other amounts receivable | 41 | €4,554 | €6,310 | +€1,756 | +38.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,250 | €0 | -€1,250 | -100% |
| Total equity and liabilities | 10/49 | €67,618 | €102,463 | +€34,845 | +51.5% |
| Equity | 10/15 | -€13,615 | -€102,011 | -€88,395 | -649% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,615 | -€107,011 | -€88,395 | -475% |
| Amounts payable | 17/49 | €81,233 | €204,474 | +€123,240 | +152% |
| Amounts payable after more than one year | 17 | €44,500 | €129,194 | +€84,694 | +190% |
| Financial debts | 170/4 | €12,000 | €96,694 | +€84,694 | +706% |
| Trade debts | 175 | €32,500 | €32,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,733 | €75,280 | +€38,546 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €7,173 | +€7,173 | |
| Financial debts | 43 | €15,952 | €17,847 | +€1,895 | +11.9% |
| Credit institutions | 430/8 | €15,952 | €17,847 | +€1,895 | +11.9% |
| Trade debts | 44 | €17,354 | €28,369 | +€11,014 | +63.5% |
| Suppliers | 440/4 | €17,354 | €28,369 | +€11,014 | +63.5% |
| Taxes, remuneration and social security | 45 | €1,447 | €7,820 | +€6,373 | +440% |
| Taxes | 450/3 | €37 | €225 | +€187 | +500% |
| Remuneration and social security | 454/9 | €1,410 | €7,595 | +€6,186 | +439% |
| Other amounts payable | 47/48 | €1,980 | €14,070 | +€12,090 | +611% |
| Remuneration, social security and pensions | 62 | €57,439 | €67,884 | +€10,445 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,144 | €17,437 | +€6,293 | +56.5% |
| Other operating charges | 640/8 | €1,868 | €1,910 | +€42 | +2.2% |
| Gross operating margin | 9900 | €76,125 | €2,410 | -€73,715 | -96.8% |
| Operating profit (loss) | 9901 | €5,674 | -€84,821 | -€90,495 | |
| Financial income | 75/76B | €9 | €206 | +€198 | +2,265% |
| Recurring financial income | 75 | €9 | €206 | +€198 | +2,265% |
| Financial charges | 65/66B | €794 | €3,781 | +€2,987 | +376% |
| Recurring financial charges | 65 | €794 | €3,781 | +€2,987 | +376% |
| Profit (loss) for the period before taxes | 9903 | €4,889 | -€88,395 | -€93,284 | |
| Profit (loss) for the period | 9904 | €4,889 | -€88,395 | -€93,284 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,889 | -€88,395 | -€93,284 |
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 13 October 2026 via checked.be.