ATMOSPHERE GROUP: 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.
ATMOSPHERE GROUP
Largest movements
- Cash +€48,914
up €48,914 (+92.0%), from €53,145 to €102,059
mainly Depreciation (+€45,454) and Receivables within one year (+€30,237)
- Tangible fixed assets -€32,719
down €32,719 (-41.3%), from €79,179 to €46,460
of which Furniture and vehicles: -€30,564
- Receivables within one year -€30,237
down €30,237 (-16.8%), from €180,397 to €150,160
of which Other amounts receivable: -€15,627
- Receivables after one year -€4,260
down €4,260 (-38.1%), from €11,167 to €6,907
- Debts after one year -€26,899
down €26,899 (-48.5%), from €55,476 to €28,577
- Reserves +€21,265
up €21,265 (+15.2%), from €140,175 to €161,440
of which Distributable reserves: +€21,265
- Other debts -€16,951
down €16,951 (-91.2%), from €18,590 to €1,639
- Tax, wage and social debts +€12,262
up €12,262 (+68.3%), from €17,951 to €30,213
of which Remuneration and social security: +€6,188
- Current portion of long-term debt -€7,352
down €7,352 (-24.7%), from €29,707 to €22,355
- Staff costs +€21,976
up €21,976 (+59.6%), from €36,860 to €58,836
- Gross operating margin +€21,392
up €21,392 (+15.8%), from €135,131 to €156,523
- Taxes +€19,668
up €19,668 (+5924.1%), from €332 to €20,000
- Other operating charges -€2,108
down €2,108 (-26.6%), from €7,931 to €5,823
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €337,388 | €319,086 | -€18,302 | -5.4% |
| Fixed assets | 21/28 | €88,679 | €55,960 | -€32,719 | -36.9% |
| Tangible fixed assets | 22/27 | €79,179 | €46,460 | -€32,719 | -41.3% |
| Plant, machinery and equipment | 23 | €2,931 | €2,642 | -€289 | -9.9% |
| Furniture and vehicles | 24 | €70,953 | €40,389 | -€30,564 | -43.1% |
| Other tangible fixed assets | 26 | €5,295 | €3,429 | -€1,866 | -35.2% |
| Financial fixed assets | 28 | €9,500 | €9,500 | = | 0.0% |
| Current assets | 29/58 | €248,709 | €263,126 | +€14,417 | +5.8% |
| Amounts receivable after more than one year | 29 | €11,167 | €6,907 | -€4,260 | -38.1% |
| Other amounts receivable | 291 | €11,167 | €6,907 | -€4,260 | -38.1% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €180,397 | €150,160 | -€30,237 | -16.8% |
| Trade receivables | 40 | €137,106 | €122,496 | -€14,610 | -10.7% |
| Other amounts receivable | 41 | €43,291 | €27,664 | -€15,627 | -36.1% |
| Cash at bank and in hand | 54/58 | €53,145 | €102,059 | +€48,914 | +92.0% |
| Total equity and liabilities | 10/49 | €337,388 | €319,086 | -€18,302 | -5.4% |
| Equity | 10/15 | €169,061 | €190,328 | +€21,267 | +12.6% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €140,175 | €161,440 | +€21,265 | +15.2% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €138,300 | €159,565 | +€21,265 | +15.4% |
| Profit (loss) carried forward | 14 | €10,886 | €10,888 | +€2 | 0.0% |
| Amounts payable | 17/49 | €168,327 | €128,758 | -€39,569 | -23.5% |
| Amounts payable after more than one year | 17 | €55,476 | €28,577 | -€26,899 | -48.5% |
| Financial debts | 170/4 | €55,476 | €28,577 | -€26,899 | -48.5% |
| Amounts payable within one year | 42/48 | €109,567 | €96,897 | -€12,670 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €29,707 | €22,355 | -€7,352 | -24.7% |
| Trade debts | 44 | €43,319 | €42,690 | -€629 | -1.5% |
| Suppliers | 440/4 | €43,319 | €42,690 | -€629 | -1.5% |
| Taxes, remuneration and social security | 45 | €17,951 | €30,213 | +€12,262 | +68.3% |
| Taxes | 450/3 | €12,730 | €18,804 | +€6,074 | +47.7% |
| Remuneration and social security | 454/9 | €5,221 | €11,409 | +€6,188 | +118.5% |
| Other amounts payable | 47/48 | €18,590 | €1,639 | -€16,951 | -91.2% |
| Accrued charges and deferred income | 492/3 | €3,284 | €3,284 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,860 | €58,836 | +€21,976 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,678 | €45,454 | -€224 | -0.5% |
| Other operating charges | 640/8 | €7,931 | €5,823 | -€2,108 | -26.6% |
| Gross operating margin | 9900 | €135,131 | €156,523 | +€21,392 | +15.8% |
| Operating profit (loss) | 9901 | €44,662 | €46,410 | +€1,748 | +3.9% |
| Financial charges | 65/66B | €3,733 | €5,143 | +€1,410 | +37.8% |
| Recurring financial charges | 65 | €3,733 | €5,093 | +€1,360 | +36.4% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €40,929 | €41,267 | +€338 | +0.8% |
| Income taxes | 67/77 | €332 | €20,000 | +€19,668 | +5924.1% |
| Profit (loss) for the period | 9904 | €40,597 | €21,267 | -€19,330 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,597 | €21,267 | -€19,330 | -47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.