ATMOSPHERE: 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.
ATMOSPHERE
Largest movements
- Tangible fixed assets -€61,298
down €61,298 (-8.8%), from €700,471 to €639,172
of which Land and buildings: -€61,153
- Cash +€24,537
up €24,537 (+14.0%), from €174,935 to €199,472
mainly Depreciation (+€61,298) and Net result for the year (+€25,664)
- Debts after one year -€30,485
down €30,485 (-24.2%), from €125,845 to €95,360
- Profit (loss) carried forward +€25,664
up €25,664 (+7566.0%), from €339 to €26,003
- Trade debts -€16,827
down €16,827 (-53.0%), from €31,750 to €14,923
- Current portion of long-term debt -€14,252
down €14,252 (-31.9%), from €44,737 to €30,485
- Gross operating margin -€21,287
down €21,287 (-17.6%), from €120,685 to €99,398
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 | €876,775 | €840,987 | -€35,788 | -4.1% |
| Fixed assets | 21/28 | €701,329 | €640,031 | -€61,298 | -8.7% |
| Tangible fixed assets | 22/27 | €700,471 | €639,172 | -€61,298 | -8.8% |
| Land and buildings | 22 | €699,859 | €638,706 | -€61,153 | -8.7% |
| Plant, machinery and equipment | 23 | €611 | €466 | -€145 | -23.7% |
| Financial fixed assets | 28 | €858 | €858 | = | 0.0% |
| Current assets | 29/58 | €175,446 | €200,956 | +€25,510 | +14.5% |
| Amounts receivable within one year | 40/41 | €512 | €1,484 | +€973 | +190.1% |
| Trade receivables | 40 | €0 | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €512 | €484 | -€27 | -5.4% |
| Cash at bank and in hand | 54/58 | €174,935 | €199,472 | +€24,537 | +14.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €876,775 | €840,987 | -€35,788 | -4.1% |
| Equity | 10/15 | €668,939 | €694,603 | +€25,664 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650,000 | €650,000 | = | 0.0% |
| Distributable reserves | 133 | €650,000 | €650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €339 | €26,003 | +€25,664 | +7566.0% |
| Amounts payable | 17/49 | €207,836 | €146,384 | -€61,452 | -29.6% |
| Amounts payable after more than one year | 17 | €125,845 | €95,360 | -€30,485 | -24.2% |
| Financial debts | 170/4 | €125,845 | €95,360 | -€30,485 | -24.2% |
| Amounts payable within one year | 42/48 | €78,357 | €47,410 | -€30,947 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €44,737 | €30,485 | -€14,252 | -31.9% |
| Trade debts | 44 | €31,750 | €14,923 | -€16,827 | -53.0% |
| Suppliers | 440/4 | €31,750 | €14,923 | -€16,827 | -53.0% |
| Taxes, remuneration and social security | 45 | €176 | €308 | +€132 | +75.1% |
| Taxes | 450/3 | €176 | €308 | +€132 | +75.1% |
| Other amounts payable | 47/48 | €1,693 | €1,693 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,633 | €3,613 | -€20 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,063 | €61,298 | +€235 | +0.4% |
| Other operating charges | 640/8 | €9,344 | €8,473 | -€871 | -9.3% |
| Gross operating margin | 9900 | €120,685 | €99,398 | -€21,287 | -17.6% |
| Operating profit (loss) | 9901 | €50,278 | €29,626 | -€20,652 | -41.1% |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €3,722 | €4,015 | +€293 | +7.9% |
| Recurring financial charges | 65 | €3,722 | €4,015 | +€293 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €46,556 | €25,664 | -€20,892 | -44.9% |
| Profit (loss) for the period | 9904 | €46,556 | €25,664 | -€20,892 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,556 | €25,664 | -€20,892 | -44.9% |
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 3 October 2026 via checked.be.