ATMOSPHAIR': 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.
ATMOSPHAIR'
Largest movements
- Tangible fixed assets +€4,484
up €4,484 (+8.1%), from €55,153 to €59,637
of which Land and buildings: +€4,954
- Cash -€1,786
down €1,786 (-7.4%), from €24,060 to €22,274
mainly Investment in fixed assets (net) (-€11,108) and Debts after one year (-€4,093)
- Stocks and contracts +€1,613
up €1,613 (+6.9%), from €23,222 to €24,835
- Profit (loss) carried forward +€9,314
up €9,314 (+58.2%), from -€15,992 to -€6,677
- Debts after one year -€4,093
down €4,093 (-6.8%), from €60,570 to €56,478
- Trade debts +€3,343
up €3,343 (+153.1%), from €2,184 to €5,527
- Tax, wage and social debts -€1,651
down €1,651 (-13.4%), from €12,338 to €10,686
of which Remuneration and social security: -€4,086
- Current portion of long-term debt -€1,188
down €1,188 (-8.2%), from €14,558 to €13,370
- Purchases and services +€21,921
up €21,921 (+29.2%), from €75,105 to €97,026
- Gross operating margin -€18,387
down €18,387 (-31.8%), from €57,876 to €39,490
- Staff costs -€11,910
down €11,910 (-41.2%), from €28,905 to €16,995
- Turnover +€3,534
up €3,534 (+2.7%), from €132,981 to €136,516
- Taxes +€2,485
up €2,485 (+1818.9%), from €137 to €2,622
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 | €103,117 | €107,784 | +€4,667 | +4.5% |
| Fixed assets | 21/28 | €55,153 | €59,637 | +€4,484 | +8.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €55,153 | €59,637 | +€4,484 | +8.1% |
| Land and buildings | 22 | €53,981 | €58,936 | +€4,954 | +9.2% |
| Plant, machinery and equipment | 23 | €1,172 | - | -€1,172 | |
| Furniture and vehicles | 24 | - | €701 | +€701 | |
| Current assets | 29/58 | €47,964 | €48,147 | +€183 | +0.4% |
| Stocks and contracts in progress | 3 | €23,222 | €24,835 | +€1,613 | +6.9% |
| Stocks | 30/36 | €23,222 | €24,835 | +€1,613 | +6.9% |
| Amounts receivable within one year | 40/41 | - | €77 | +€77 | |
| Other amounts receivable | 41 | - | €77 | +€77 | |
| Cash at bank and in hand | 54/58 | €24,060 | €22,274 | -€1,786 | -7.4% |
| Deferred charges and accrued income | 490/1 | €683 | €961 | +€278 | +40.7% |
| Total equity and liabilities | 10/49 | €103,117 | €107,784 | +€4,667 | +4.5% |
| Equity | 10/15 | €12,408 | €21,723 | +€9,314 | +75.1% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,992 | -€6,677 | +€9,314 | +58.2% |
| Amounts payable | 17/49 | €90,709 | €86,061 | -€4,647 | -5.1% |
| Amounts payable after more than one year | 17 | €60,570 | €56,478 | -€4,093 | -6.8% |
| Financial debts | 170/4 | €60,570 | €56,478 | -€4,093 | -6.8% |
| Amounts payable within one year | 42/48 | €30,138 | €29,584 | -€555 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €14,558 | €13,370 | -€1,188 | -8.2% |
| Trade debts | 44 | €2,184 | €5,527 | +€3,343 | +153.1% |
| Suppliers | 440/4 | €2,184 | €5,527 | +€3,343 | +153.1% |
| Taxes, remuneration and social security | 45 | €12,338 | €10,686 | -€1,651 | -13.4% |
| Taxes | 450/3 | €7,373 | €9,808 | +€2,435 | +33.0% |
| Remuneration and social security | 454/9 | €4,965 | €878 | -€4,086 | -82.3% |
| Other amounts payable | 47/48 | €1,058 | - | -€1,058 | |
| Turnover | 70 | €132,981 | €136,516 | +€3,534 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,105 | €97,026 | +€21,921 | +29.2% |
| Remuneration, social security and pensions | 62 | €28,905 | €16,995 | -€11,910 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,452 | €6,624 | +€171 | +2.7% |
| Other operating charges | 640/8 | €1,324 | €1,374 | +€50 | +3.8% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €57,876 | €39,490 | -€18,387 | -31.8% |
| Operating profit (loss) | 9901 | €21,196 | €14,434 | -€6,761 | -31.9% |
| Financial income | 75/76B | €235 | €272 | +€38 | +16.1% |
| Recurring financial income | 75 | €235 | €272 | +€38 | +16.1% |
| Financial charges | 65/66B | €2,964 | €2,770 | -€194 | -6.6% |
| Recurring financial charges | 65 | €2,964 | €2,770 | -€194 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €18,466 | €11,937 | -€6,529 | -35.4% |
| Income taxes | 67/77 | €137 | €2,622 | +€2,485 | +1818.9% |
| Profit (loss) for the period | 9904 | €18,329 | €9,314 | -€9,015 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,329 | €9,314 | -€9,015 | -49.2% |
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 7 October 2026 via checked.be.