ATMOSPHERE & PROJECT: 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 & PROJECT
Largest movements
- Cash +€881
up €881 (+589%), from €150 to €1,031
mainly Debts after one year (+€30,690) and Net result for the year (+€20,387)
- Receivables within one year -€650
down €650 (-1.4%), from €48,021 to €47,371
of which Other amounts receivable: -€650
- Other debts -€73,550
down €73,550 (-81.4%), from €90,312 to €16,762
- Debts after one year +€30,690
new in 2024: €30,690
- Profit (loss) carried forward +€20,387
up €20,387 (+7.5%), from -€272,742 to -€252,355
- Current portion of long-term debt +€12,592
new in 2024: €12,592
- Tax, wage and social debts +€5,463
up €5,463 (+15.2%), from €35,968 to €41,431
of which Taxes: +€5,463
- Gross operating margin +€61,549
up €61,549, from -€38,263 to €23,286
- Financial charges -€1,105
down €1,105 (-26.6%), from €4,158 to €3,053
- Other operating charges -€466
down €466 (-100%), from €466 to €0
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.
Derived cash bridge
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 | €57,359 | €57,229 | -€130 | -0.2% |
| Fixed assets | 21/28 | €367 | €147 | -€220 | -59.9% |
| Tangible fixed assets | 22/27 | €367 | €147 | -€220 | -59.9% |
| Plant, machinery and equipment | 23 | €367 | €147 | -€220 | -59.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €56,991 | €57,081 | +€90 | +0.2% |
| Amounts receivable after more than one year | 29 | €8,306 | €8,680 | +€374 | +4.5% |
| Other amounts receivable | 291 | €8,306 | €8,680 | +€374 | +4.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,021 | €47,371 | -€650 | -1.4% |
| Trade receivables | 40 | €33,583 | €33,583 | = | 0.0% |
| Other amounts receivable | 41 | €14,438 | €13,788 | -€650 | -4.5% |
| Cash at bank and in hand | 54/58 | €150 | €1,031 | +€881 | +589% |
| Deferred charges and accrued income | 490/1 | €515 | €0 | -€515 | -100% |
| Total equity and liabilities | 10/49 | €57,359 | €57,229 | -€130 | -0.2% |
| Equity | 10/15 | -€264,687 | -€244,300 | +€20,387 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€272,742 | -€252,355 | +€20,387 | +7.5% |
| Amounts payable | 17/49 | €322,045 | €301,529 | -€20,517 | -6.4% |
| Amounts payable after more than one year | 17 | - | €30,690 | +€30,690 | |
| Financial debts | 170/4 | - | €30,690 | +€30,690 | |
| Amounts payable within one year | 42/48 | €322,045 | €269,306 | -€52,739 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,592 | +€12,592 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €195,765 | €198,521 | +€2,756 | +1.4% |
| Suppliers | 440/4 | €195,765 | €198,521 | +€2,756 | +1.4% |
| Taxes, remuneration and social security | 45 | €35,968 | €41,431 | +€5,463 | +15.2% |
| Taxes | 450/3 | €31,776 | €37,239 | +€5,463 | +17.2% |
| Remuneration and social security | 454/9 | €4,193 | €4,193 | = | 0.0% |
| Other amounts payable | 47/48 | €90,312 | €16,762 | -€73,550 | -81.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,533 | +€1,533 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €220 | -€125 | -36.2% |
| Other operating charges | 640/8 | €466 | €0 | -€466 | -100% |
| Gross operating margin | 9900 | -€38,263 | €23,286 | +€61,549 | |
| Operating profit (loss) | 9901 | -€39,074 | €23,066 | +€62,140 | |
| Financial income | 75/76B | €358 | €374 | +€16 | +4.5% |
| Recurring financial income | 75 | €358 | €374 | +€16 | +4.5% |
| Financial charges | 65/66B | €4,158 | €3,053 | -€1,105 | -26.6% |
| Recurring financial charges | 65 | €4,158 | €3,053 | -€1,105 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,874 | €20,387 | +€63,261 | |
| Profit (loss) for the period | 9904 | -€42,874 | €20,387 | +€63,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,874 | €20,387 | +€63,261 |
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 13 October 2026 via checked.be.