ATMOSPHAERA: 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.
ATMOSPHAERA
Largest movements
- Cash +€39,944
up €39,944 (+444.2%), from €8,993 to €48,937
mainly Net result for the year (+€15,609) and Other debts (+€13,518)
- Deferred charges and accrued income +€10,045
new in 2025: €10,045
- Tangible fixed assets -€9,604
down €9,604 (-4.5%), from €212,774 to €203,170
of which Land and buildings: -€9,502
- Receivables within one year -€6,426
down €6,426 (-61.2%), from €10,500 to €4,074
of which Other amounts receivable: -€10,500
- Profit (loss) carried forward +€15,609
up €15,609 (+19.0%), from -€82,354 to -€66,746
- Other debts +€13,518
up €13,518 (+4.7%), from €287,461 to €300,979
- Debts after one year -€5,646
down €5,646 (-42.3%), from €13,356 to €7,710
- Trade debts +€4,576
up €4,576 (+10163.3%), from €45 to €4,621
- Tax, wage and social debts +€4,008
new in 2025: €4,008
- Gross operating margin +€13,816
up €13,816 (+98.3%), from €14,056 to €27,872
- Depreciation -€1,028
down €1,028 (-9.7%), from €10,631 to €9,604
- Financial charges +€338
up €338 (+44.8%), from €755 to €1,093
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 | €232,266 | €266,226 | +€33,960 | +14.6% |
| Fixed assets | 21/28 | €212,774 | €203,170 | -€9,604 | -4.5% |
| Tangible fixed assets | 22/27 | €212,774 | €203,170 | -€9,604 | -4.5% |
| Land and buildings | 22 | €212,570 | €203,068 | -€9,502 | -4.5% |
| Plant, machinery and equipment | 23 | €203 | €102 | -€102 | -50.0% |
| Current assets | 29/58 | €19,493 | €63,056 | +€43,563 | +223.5% |
| Amounts receivable within one year | 40/41 | €10,500 | €4,074 | -€6,426 | -61.2% |
| Trade receivables | 40 | - | €4,074 | +€4,074 | |
| Other amounts receivable | 41 | €10,500 | - | -€10,500 | |
| Cash at bank and in hand | 54/58 | €8,993 | €48,937 | +€39,944 | +444.2% |
| Deferred charges and accrued income | 490/1 | - | €10,045 | +€10,045 | |
| Total equity and liabilities | 10/49 | €232,266 | €266,226 | +€33,960 | +14.6% |
| Equity | 10/15 | -€74,315 | -€58,706 | +€15,609 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,839 | €1,839 | = | 0.0% |
| Distributable reserves | 133 | €1,839 | €1,839 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,354 | -€66,746 | +€15,609 | +19.0% |
| Amounts payable | 17/49 | €306,582 | €324,932 | +€18,351 | +6.0% |
| Amounts payable after more than one year | 17 | €13,356 | €7,710 | -€5,646 | -42.3% |
| Financial debts | 170/4 | €13,356 | €7,710 | -€5,646 | -42.3% |
| Amounts payable within one year | 42/48 | €293,226 | €315,426 | +€22,200 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,720 | €5,819 | +€99 | +1.7% |
| Trade debts | 44 | €45 | €4,621 | +€4,576 | +10163.3% |
| Suppliers | 440/4 | €45 | €4,621 | +€4,576 | +10163.3% |
| Taxes, remuneration and social security | 45 | - | €4,008 | +€4,008 | |
| Taxes | 450/3 | - | €4,008 | +€4,008 | |
| Other amounts payable | 47/48 | €287,461 | €300,979 | +€13,518 | +4.7% |
| Accrued charges and deferred income | 492/3 | - | €1,796 | +€1,796 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,631 | €9,604 | -€1,028 | -9.7% |
| Other operating charges | 640/8 | €1,521 | €1,567 | +€46 | +3.0% |
| Gross operating margin | 9900 | €14,056 | €27,872 | +€13,816 | +98.3% |
| Operating profit (loss) | 9901 | €1,904 | €16,702 | +€14,798 | +777.3% |
| Financial charges | 65/66B | €755 | €1,093 | +€338 | +44.8% |
| Recurring financial charges | 65 | €755 | €1,093 | +€338 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €1,149 | €15,609 | +€14,460 | +1258.5% |
| Profit (loss) for the period | 9904 | €1,149 | €15,609 | +€14,460 | +1258.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,149 | €15,609 | +€14,460 | +1258.5% |
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 8 October 2026 via checked.be.