Atmosphere Architects: 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.
What changed
Atmosphere Architects
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,389
2024 · -€232,863+€264,252
Equity
€4.8m
2024 · €4.7m+€31,389
Cash
€13,865
2024 · €694+€13,170
Balance sheet total
€7.5m
2024 · €7.4m+€42,099
Largest movements
Assets
- Receivables within one year +€238,763
up €238,763 (+16.5%), from €1.5m to €1.7m
of which Trade receivables: +€165,677
- Deferred charges and accrued income -€200,000
no longer reported in 2025 (was €200,000)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating charges -€191,031
down €191,031 (-83.2%), from €229,506 to €38,475
- Staff costs +€173,994
up €173,994 (+82.8%), from €210,017 to €384,011
- Gross operating margin +€78,288
up €78,288 (+19.3%), from €404,589 to €482,877
- Taxes -€6,656
no longer reported in 2025 (was €6,656)
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.
Result 2024
-€232,863
Gross operating margin
+€78,288
Staff costs
-€173,994
Depreciation
-€3,001
Other operating charges
+€191,031
Other operating items
+€164,926
Financial income
-€22
Financial charges
+€367
Taxes
+€6,656
Result 2025
€31,389
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€25,401
Investment
-€12,231
Financing
€0
Cash 2024
€694
From operations (derived)
+€25,401
Net result for the year
+€31,389
Depreciation
+€22,065
Receivables within one year
-€238,763
Deferred charges and accrued income
+€200,000
Trade debts
-€3,328
Tax, wage and social debts
+€32,118
Other debts
-€18,080
Investment (derived)
-€12,231
Investment in fixed assets (net)
-€12,231
Cash 2025
€13,865
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,424,695 | €7,466,794 | +€42,099 | +0.6% |
| Fixed assets | 21/28 | €5,699,634 | €5,689,799 | -€9,834 | -0.2% |
| Intangible fixed assets | 21 | €28,743 | €23,743 | -€5,000 | -17.4% |
| Tangible fixed assets | 22/27 | €89,431 | €84,597 | -€4,834 | -5.4% |
| Plant, machinery and equipment | 23 | €88,094 | €83,594 | -€4,500 | -5.1% |
| Furniture and vehicles | 24 | €1,337 | €1,003 | -€334 | -25.0% |
| Financial fixed assets | 28 | €5,581,459 | €5,581,459 | = | 0.0% |
| Current assets | 29/58 | €1,725,062 | €1,776,995 | +€51,933 | +3.0% |
| Amounts receivable after more than one year | 29 | €73,829 | €73,829 | = | 0.0% |
| Other amounts receivable | 291 | €73,829 | €73,829 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,450,538 | €1,689,301 | +€238,763 | +16.5% |
| Trade receivables | 40 | €344,199 | €509,875 | +€165,677 | +48.1% |
| Other amounts receivable | 41 | €1,106,340 | €1,179,426 | +€73,086 | +6.6% |
| Cash at bank and in hand | 54/58 | €694 | €13,865 | +€13,170 | +1,896% |
| Deferred charges and accrued income | 490/1 | €200,000 | - | -€200,000 | |
| Total equity and liabilities | 10/49 | €7,424,695 | €7,466,794 | +€42,099 | +0.6% |
| Equity | 10/15 | €4,723,042 | €4,754,431 | +€31,389 | +0.7% |
| Contributions | 10/11 | €6,572,995 | €6,572,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,849,953 | -€1,818,564 | +€31,389 | +1.7% |
| Amounts payable | 17/49 | €2,701,653 | €2,712,363 | +€10,710 | +0.4% |
| Amounts payable after more than one year | 17 | €2,116,445 | €2,116,445 | = | 0.0% |
| Financial debts | 170/4 | €2,116,445 | €2,116,445 | = | 0.0% |
| Amounts payable within one year | 42/48 | €585,209 | €595,919 | +€10,710 | +1.8% |
| Trade debts | 44 | €71,656 | €68,328 | -€3,328 | -4.6% |
| Suppliers | 440/4 | €71,656 | €68,328 | -€3,328 | -4.6% |
| Taxes, remuneration and social security | 45 | €24,360 | €56,478 | +€32,118 | +132% |
| Taxes | 450/3 | €4,275 | €25,618 | +€21,342 | +499% |
| Remuneration and social security | 454/9 | €20,085 | €30,861 | +€10,776 | +53.7% |
| Other amounts payable | 47/48 | €489,192 | €471,113 | -€18,080 | -3.7% |
| Remuneration, social security and pensions | 62 | €210,017 | €384,011 | +€173,994 | +82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,064 | €22,065 | +€3,001 | +15.7% |
| Other operating charges | 640/8 | €229,506 | €38,475 | -€191,031 | -83.2% |
| Non-recurring operating charges | 66A | €164,926 | - | -€164,926 | |
| Gross operating margin | 9900 | €404,589 | €482,877 | +€78,288 | +19.3% |
| Operating profit (loss) | 9901 | -€218,925 | €38,325 | +€257,250 | |
| Financial income | 75/76B | €24 | €2 | -€22 | -90.3% |
| Recurring financial income | 75 | €24 | €2 | -€22 | -90.3% |
| Financial charges | 65/66B | €7,306 | €6,938 | -€367 | -5.0% |
| Recurring financial charges | 65 | €7,306 | €6,938 | -€367 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€226,207 | €31,389 | +€257,596 | |
| Income taxes | 67/77 | €6,656 | - | -€6,656 | |
| Profit (loss) for the period | 9904 | -€232,863 | €31,389 | +€264,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€232,863 | €31,389 | +€264,252 |
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 28 October 2026 via checked.be.