ATMOSPHERES: what changed
Two fiscal 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.
ATMOSPHERES
Largest movements
- Cash -€8,714
down €8,714 (-31.0%), from €28,095 to €19,382
mainly Net result for the year (-€10,662) and Receivables within one year (-€2,008)
- Tangible fixed assets -€5,395
down €5,395 (-47.0%), from €11,481 to €6,086
of which Furniture and vehicles: -€5,179
- Receivables within one year +€2,008
up €2,008 (+16.3%), from €12,352 to €14,359
of which Other amounts receivable: +€2,209
- Contributions +€18,592
new in 2025: €18,592
- Reserves -€18,592
down €18,592 (-45.4%), from €40,977 to €22,385
- Profit (loss) carried forward -€10,662
down €10,662, from €9,253 to -€1,409
- Tax, wage and social debts -€1,422
down €1,422 (-92.2%), from €1,542 to €120
- Gross operating margin -€16,158
down €16,158, from €12,498 to -€3,660
- Taxes -€1,819
down €1,819 (-85.5%), from €2,127 to €308
- Depreciation -€1,571
down €1,571 (-22.6%), from €6,966 to €5,395
- Other operating charges -€194
down €194 (-14.6%), from €1,324 to €1,130
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,928 | €39,827 | -€12,101 | -23.3% |
| Fixed assets | 21/28 | €11,481 | €6,086 | -€5,395 | -47.0% |
| Tangible fixed assets | 22/27 | €11,481 | €6,086 | -€5,395 | -47.0% |
| Plant, machinery and equipment | 23 | €322 | €106 | -€216 | -67.0% |
| Furniture and vehicles | 24 | €11,158 | €5,980 | -€5,179 | -46.4% |
| Current assets | 29/58 | €40,447 | €33,741 | -€6,706 | -16.6% |
| Amounts receivable within one year | 40/41 | €12,352 | €14,359 | +€2,008 | +16.3% |
| Trade receivables | 40 | €201 | - | -€201 | |
| Other amounts receivable | 41 | €12,151 | €14,359 | +€2,209 | +18.2% |
| Cash at bank and in hand | 54/58 | €28,095 | €19,382 | -€8,714 | -31.0% |
| Total equity and liabilities | 10/49 | €51,928 | €39,827 | -€12,101 | -23.3% |
| Equity | 10/15 | €50,230 | €39,568 | -€10,662 | -21.2% |
| Contributions | 10/11 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €40,977 | €22,385 | -€18,592 | -45.4% |
| Distributable reserves | 133 | €40,977 | €22,385 | -€18,592 | -45.4% |
| Profit (loss) carried forward | 14 | €9,253 | -€1,409 | -€10,662 | |
| Amounts payable | 17/49 | €1,698 | €259 | -€1,438 | -84.7% |
| Amounts payable within one year | 42/48 | €1,698 | €259 | -€1,438 | -84.7% |
| Trade debts | 44 | €155 | €139 | -€16 | -10.6% |
| Suppliers | 440/4 | €155 | €139 | -€16 | -10.6% |
| Taxes, remuneration and social security | 45 | €1,542 | €120 | -€1,422 | -92.2% |
| Taxes | 450/3 | €1,542 | €120 | -€1,422 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,966 | €5,395 | -€1,571 | -22.6% |
| Other operating charges | 640/8 | €1,324 | €1,130 | -€194 | -14.6% |
| Gross operating margin | 9900 | €12,498 | -€3,660 | -€16,158 | |
| Operating profit (loss) | 9901 | €4,208 | -€10,185 | -€14,394 | |
| Financial income | 75/76B | €56 | €126 | +€70 | +123.7% |
| Recurring financial income | 75 | €56 | €126 | +€70 | +123.7% |
| Financial charges | 65/66B | €223 | €295 | +€72 | +32.1% |
| Recurring financial charges | 65 | €223 | €295 | +€72 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €4,041 | -€10,354 | -€14,396 | |
| Income taxes | 67/77 | €2,127 | €308 | -€1,819 | -85.5% |
| Profit (loss) for the period | 9904 | €1,914 | -€10,662 | -€12,576 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,914 | -€10,662 | -€12,576 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.