ATMOSPH-AIR: 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.
ATMOSPH-AIR
Largest movements
- Tangible fixed assets +€433,805
up €433,805 (+144%), from €301,030 to €734,835
of which Land and buildings: +€330,041
- Stocks and contracts -€68,817
down €68,817 (-93.2%), from €73,817 to €5,000
- Cash +€67,178
up €67,178 (+57.6%), from €116,694 to €183,872
mainly Debts after one year (+€318,398) and Net result for the year (+€87,133)
- Receivables within one year +€51,148
up €51,148 (+104%), from €49,140 to €100,288
of which Trade receivables: +€55,498
- Debts after one year +€318,398
up €318,398 (+292%), from €109,065 to €427,463
- Reserves +€87,100
up €87,100 (+29.4%), from €296,200 to €383,300
- Trade debts +€37,880
up €37,880 (+211%), from €17,934 to €55,814
- Current portion of long-term debt +€37,792
up €37,792 (+87.9%), from €42,972 to €80,764
- Gross operating margin +€24,909
up €24,909 (+9.2%), from €270,738 to €295,646
- Depreciation +€9,708
up €9,708 (+16.5%), from €58,960 to €68,667
- Staff costs +€8,923
up €8,923 (+9.0%), from €98,923 to €107,846
- Financial charges +€7,134
up €7,134 (+98.9%), from €7,214 to €14,348
- Taxes -€6,398
down €6,398 (-23.5%), from €27,176 to €20,777
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 | €553,247 | €1,036,224 | +€482,977 | +87.3% |
| Fixed assets | 21/28 | €301,030 | €734,835 | +€433,805 | +144% |
| Tangible fixed assets | 22/27 | €301,030 | €734,835 | +€433,805 | +144% |
| Land and buildings | 22 | €186,931 | €516,973 | +€330,041 | +177% |
| Plant, machinery and equipment | 23 | €4,926 | €97,504 | +€92,577 | +1,879% |
| Furniture and vehicles | 24 | €109,173 | €120,359 | +€11,186 | +10.2% |
| Current assets | 29/58 | €252,216 | €301,389 | +€49,172 | +19.5% |
| Stocks and contracts in progress | 3 | €73,817 | €5,000 | -€68,817 | -93.2% |
| Stocks | 30/36 | €73,817 | €5,000 | -€68,817 | -93.2% |
| Amounts receivable within one year | 40/41 | €49,140 | €100,288 | +€51,148 | +104% |
| Trade receivables | 40 | €44,400 | €99,898 | +€55,498 | +125% |
| Other amounts receivable | 41 | €4,740 | €390 | -€4,350 | -91.8% |
| Cash at bank and in hand | 54/58 | €116,694 | €183,872 | +€67,178 | +57.6% |
| Deferred charges and accrued income | 490/1 | €12,566 | €12,229 | -€337 | -2.7% |
| Total equity and liabilities | 10/49 | €553,247 | €1,036,224 | +€482,977 | +87.3% |
| Equity | 10/15 | €367,431 | €452,143 | +€84,712 | +23.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €296,200 | €383,300 | +€87,100 | +29.4% |
| Distributable reserves | 133 | €296,200 | €383,300 | +€87,100 | +29.4% |
| Profit (loss) carried forward | 14 | €52,105 | €50,472 | -€1,633 | -3.1% |
| Investment grants | 15 | €11,065 | €10,311 | -€754 | -6.8% |
| Amounts payable | 17/49 | €185,816 | €584,081 | +€398,265 | +214% |
| Amounts payable after more than one year | 17 | €109,065 | €427,463 | +€318,398 | +292% |
| Financial debts | 170/4 | €109,065 | €427,463 | +€318,398 | +292% |
| Amounts payable within one year | 42/48 | €76,548 | €156,559 | +€80,011 | +105% |
| Current portion of amounts payable after more than one year | 42 | €42,972 | €80,764 | +€37,792 | +87.9% |
| Trade debts | 44 | €17,934 | €55,814 | +€37,880 | +211% |
| Suppliers | 440/4 | €17,934 | €55,814 | +€37,880 | +211% |
| Taxes, remuneration and social security | 45 | €15,598 | €16,224 | +€626 | +4.0% |
| Taxes | 450/3 | €2,987 | €6,997 | +€4,010 | +134% |
| Remuneration and social security | 454/9 | €12,611 | €9,227 | -€3,384 | -26.8% |
| Other amounts payable | 47/48 | €44 | €3,758 | +€3,714 | +8,438% |
| Accrued charges and deferred income | 492/3 | €203 | €59 | -€144 | -71.2% |
| Remuneration, social security and pensions | 62 | €98,923 | €107,846 | +€8,923 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,960 | €68,667 | +€9,708 | +16.5% |
| Other operating charges | 640/8 | €2,829 | €2,076 | -€754 | -26.6% |
| Gross operating margin | 9900 | €270,738 | €295,646 | +€24,909 | +9.2% |
| Operating profit (loss) | 9901 | €110,026 | €117,058 | +€7,032 | +6.4% |
| Financial income | 75/76B | €6,650 | €5,201 | -€1,449 | -21.8% |
| Recurring financial income | 75 | €6,650 | €5,201 | -€1,449 | -21.8% |
| Financial charges | 65/66B | €7,214 | €14,348 | +€7,134 | +98.9% |
| Recurring financial charges | 65 | €7,214 | €14,348 | +€7,134 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €109,462 | €107,910 | -€1,552 | -1.4% |
| Income taxes | 67/77 | €27,176 | €20,777 | -€6,398 | -23.5% |
| Profit (loss) for the period | 9904 | €82,286 | €87,133 | +€4,847 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €82,286 | €87,133 | +€4,847 | +5.9% |
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 30 October 2026 via checked.be.