ATMOSPHERE+: what changed
ATMOSPHERE+
Largest movements
- Receivables within one year -€39,253
down €39,253 (-32.6%), from €120,295 to €81,042
of which Trade receivables: -€21,412
- Cash -€3,754
down €3,754 (-100%), from €3,754 to €0
mainly Trade debts (-€111,902) and Net result for the year (-€8,484)
- Financial fixed assets -€3,359
down €3,359 (-3.6%), from €92,234 to €88,875
- Trade debts -€111,902
down €111,902 (-97.9%), from €114,278 to €2,377
- Other debts +€72,491
up €72,491 (+126%), from €57,703 to €130,194
- Profit (loss) carried forward -€8,484
down €8,484 (-133%), from -€6,400 to -€14,884
- Short-term financial debts +€7,681
up €7,681, from €0 to €7,681
- Tax, wage and social debts -€7,214
down €7,214 (-100%), from €7,214 to €0
of which Remuneration and social security: -€4,550
- Gross operating margin -€39,387
down €39,387 (-99.6%), from €39,531 to €144
- Staff costs -€26,922
down €26,922 (-81.2%), from €33,161 to €6,240
- Taxes -€2,856
no longer reported in 2025 (was €2,856)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,442 | €170,415 | -€47,027 | -21.6% |
| Fixed assets | 21/28 | €93,127 | €89,373 | -€3,754 | -4.0% |
| Tangible fixed assets | 22/27 | €893 | €498 | -€395 | -44.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €893 | €498 | -€395 | -44.3% |
| Financial fixed assets | 28 | €92,234 | €88,875 | -€3,359 | -3.6% |
| Current assets | 29/58 | €124,315 | €81,042 | -€43,273 | -34.8% |
| Amounts receivable within one year | 40/41 | €120,295 | €81,042 | -€39,253 | -32.6% |
| Trade receivables | 40 | €99,702 | €78,290 | -€21,412 | -21.5% |
| Other amounts receivable | 41 | €20,593 | €2,752 | -€17,841 | -86.6% |
| Cash at bank and in hand | 54/58 | €3,754 | €0 | -€3,754 | -100% |
| Deferred charges and accrued income | 490/1 | €267 | €0 | -€267 | -100% |
| Total equity and liabilities | 10/49 | €217,442 | €170,415 | -€47,027 | -21.6% |
| Equity | 10/15 | €37,860 | €29,376 | -€8,484 | -22.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,400 | -€14,884 | -€8,484 | -133% |
| Amounts payable | 17/49 | €179,582 | €141,039 | -€38,544 | -21.5% |
| Amounts payable within one year | 42/48 | €179,195 | €140,251 | -€38,943 | -21.7% |
| Financial debts | 43 | €0 | €7,681 | +€7,681 | |
| Credit institutions | 430/8 | €0 | €7,681 | +€7,681 | |
| Trade debts | 44 | €114,278 | €2,377 | -€111,902 | -97.9% |
| Suppliers | 440/4 | €114,278 | €2,377 | -€111,902 | -97.9% |
| Taxes, remuneration and social security | 45 | €7,214 | €0 | -€7,214 | -100% |
| Taxes | 450/3 | €2,664 | €0 | -€2,664 | -100% |
| Remuneration and social security | 454/9 | €4,550 | €0 | -€4,550 | -100% |
| Other amounts payable | 47/48 | €57,703 | €130,194 | +€72,491 | +126% |
| Accrued charges and deferred income | 492/3 | €387 | €787 | +€400 | +103% |
| Remuneration, social security and pensions | 62 | €33,161 | €6,240 | -€26,922 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | €395 | +€103 | +35.1% |
| Other operating charges | 640/8 | €1,084 | €1,225 | +€140 | +13.0% |
| Gross operating margin | 9900 | €39,531 | €144 | -€39,387 | -99.6% |
| Operating profit (loss) | 9901 | €4,993 | -€7,715 | -€12,708 | |
| Financial income | 75/76B | €360 | €268 | -€92 | -25.6% |
| Recurring financial income | 75 | €360 | €268 | -€92 | -25.6% |
| Financial charges | 65/66B | €1,027 | €1,037 | +€10 | +1.0% |
| Recurring financial charges | 65 | €1,027 | €1,037 | +€10 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €4,326 | -€8,484 | -€12,810 | |
| Income taxes | 67/77 | €2,856 | - | -€2,856 | |
| Profit (loss) for the period | 9904 | €1,470 | -€8,484 | -€9,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,470 | -€8,484 | -€9,954 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.