ATMOSPHERE & BOIS: 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 & BOIS
NACE 46.130, Agents in the wholesale of timber and building materials
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€32,372
2024 · -€59,953+€92,325
Equity
€76,411
2024 · €44,039+€32,372
Cash
€157,497
2024 · €150,305+€7,192
Balance sheet total
€2.0m
2024 · €2.1m-€110,440
Largest movements
Assets
- Tangible fixed assets -€104,461
down €104,461 (-24.1%), from €434,206 to €329,745
of which Land and buildings: -€76,319
- Receivables within one year -€102,009
down €102,009 (-13.9%), from €733,336 to €631,327
of which Trade receivables: -€109,657
- Stocks and contracts +€85,833
up €85,833 (+15.0%), from €570,562 to €656,395
Equity and liabilities
- Debts after one year -€85,311
down €85,311 (-28.8%), from €296,037 to €210,726
of which Financial debts: -€85,311
- Trade debts -€33,297
down €33,297 (-6.6%), from €502,288 to €468,991
of which Suppliers: -€33,297
- Profit (loss) carried forward +€32,372
up €32,372 (+15.9%), from -€203,995 to -€171,623
- Advances received -€22,527
down €22,527 (-11.4%), from €197,860 to €175,333
Income statement
- Gross operating margin +€63,353
up €63,353 (+14.0%), from €454,069 to €517,422
- Financial charges -€13,040
down €13,040 (-16.8%), from €77,591 to €64,551
- Financial income +€12,586
up €12,586 (+62.9%), from €20,021 to €32,607
- Depreciation -€5,261
down €5,261 (-4.4%), from €118,247 to €112,986
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
-€59,953
Gross operating margin
+€63,353
Staff costs
-€252
Depreciation
+€5,261
Write-downs
+€1,631
Other operating charges
-€3,294
Financial income
+€12,586
Financial charges
+€13,040
Result 2025
€32,372
raises the resultlowers the result
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
+€118,323
Investment
-€8,525
Financing
-€102,606
Cash 2024
€150,305
From operations (derived)
+€118,323
Net result for the year
+€32,372
Depreciation
+€112,986
Receivables after one year
-€7,118
Stocks and contracts
-€85,833
Receivables within one year
+€102,009
Deferred charges and accrued income
+€4,113
Trade debts
-€33,297
Tax, wage and social debts
+€12,964
Advances received
-€22,527
Other debts
+€529
Accrued charges and deferred income
+€2,125
Investment (derived)
-€8,525
Investment in fixed assets (net)
-€8,525
Financing
-€102,606
Debts after one year
-€85,311
Current portion of long-term debt
-€17,295
Cash 2025
€157,497
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,122,849 | €2,012,409 | -€110,440 | -5.2% |
| Fixed assets | 21/28 | €447,761 | €343,300 | -€104,461 | -23.3% |
| Tangible fixed assets | 22/27 | €434,206 | €329,745 | -€104,461 | -24.1% |
| Land and buildings | 22 | €350,081 | €273,763 | -€76,319 | -21.8% |
| Plant, machinery and equipment | 23 | €69,424 | €49,909 | -€19,515 | -28.1% |
| Furniture and vehicles | 24 | €12,901 | €1,659 | -€11,242 | -87.1% |
| Other tangible fixed assets | 26 | €1,800 | €4,414 | +€2,614 | +145% |
| Financial fixed assets | 28 | €13,555 | €13,555 | = | 0.0% |
| Current assets | 29/58 | €1,675,087 | €1,669,109 | -€5,979 | -0.4% |
| Amounts receivable after more than one year | 29 | €177,949 | €185,067 | +€7,118 | +4.0% |
| Other amounts receivable | 291 | €177,949 | €185,067 | +€7,118 | +4.0% |
| Stocks and contracts in progress | 3 | €570,562 | €656,395 | +€85,833 | +15.0% |
| Stocks | 30/36 | €570,562 | €656,395 | +€85,833 | +15.0% |
| Amounts receivable within one year | 40/41 | €733,336 | €631,327 | -€102,009 | -13.9% |
| Trade receivables | 40 | €683,665 | €574,008 | -€109,657 | -16.0% |
| Other amounts receivable | 41 | €49,671 | €57,319 | +€7,648 | +15.4% |
| Cash at bank and in hand | 54/58 | €150,305 | €157,497 | +€7,192 | +4.8% |
| Deferred charges and accrued income | 490/1 | €42,935 | €38,823 | -€4,113 | -9.6% |
| Total equity and liabilities | 10/49 | €2,122,849 | €2,012,409 | -€110,440 | -5.2% |
| Equity | 10/15 | €44,039 | €76,411 | +€32,372 | +73.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €178,034 | €178,034 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137,019 | €137,019 | = | 0.0% |
| Financial assistance | 1313 | €137,019 | €137,019 | = | 0.0% |
| Distributable reserves | 133 | €41,016 | €41,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,995 | -€171,623 | +€32,372 | +15.9% |
| Amounts payable | 17/49 | €2,078,809 | €1,935,998 | -€142,812 | -6.9% |
| Amounts payable after more than one year | 17 | €296,037 | €210,726 | -€85,311 | -28.8% |
| Financial debts | 170/4 | €296,037 | €210,726 | -€85,311 | -28.8% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,782,773 | €1,723,147 | -€59,626 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €116,313 | €99,018 | -€17,295 | -14.9% |
| Financial debts | 43 | €850,000 | €850,000 | = | 0.0% |
| Credit institutions | 430/8 | €850,000 | €850,000 | = | 0.0% |
| Trade debts | 44 | €502,288 | €468,991 | -€33,297 | -6.6% |
| Suppliers | 440/4 | €502,288 | €468,991 | -€33,297 | -6.6% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €197,860 | €175,333 | -€22,527 | -11.4% |
| Taxes, remuneration and social security | 45 | €89,660 | €102,624 | +€12,964 | +14.5% |
| Taxes | 450/3 | €61,265 | €63,738 | +€2,473 | +4.0% |
| Remuneration and social security | 454/9 | €28,395 | €38,885 | +€10,491 | +36.9% |
| Other amounts payable | 47/48 | €26,652 | €27,181 | +€529 | +2.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,125 | +€2,125 | |
| Non-recurring operating income | 76A | - | €23,164 | +€23,164 | |
| Remuneration, social security and pensions | 62 | €316,346 | €316,598 | +€252 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,247 | €112,986 | -€5,261 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,631 | €0 | -€1,631 | -100% |
| Other operating charges | 640/8 | €20,228 | €23,522 | +€3,294 | +16.3% |
| Gross operating margin | 9900 | €454,069 | €517,422 | +€63,353 | +14.0% |
| Operating profit (loss) | 9901 | -€2,383 | €64,316 | +€66,699 | |
| Financial income | 75/76B | €20,021 | €32,607 | +€12,586 | +62.9% |
| Recurring financial income | 75 | €20,021 | €32,607 | +€12,586 | +62.9% |
| Financial charges | 65/66B | €77,591 | €64,551 | -€13,040 | -16.8% |
| Recurring financial charges | 65 | €77,591 | €64,551 | -€13,040 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€59,953 | €32,372 | +€92,325 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€59,953 | €32,372 | +€92,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,953 | €32,372 | +€92,325 |
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.