atMOsphères: 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.
atMOsphères
Largest movements
- Cash +€84,935
up €84,935 (+21.3%), from €398,298 to €483,233
mainly Net result for the year (+€109,039) and Depreciation (+€7,514)
- Tangible fixed assets -€6,172
down €6,172 (-39.7%), from €15,557 to €9,385
of which Furniture and vehicles: -€5,364
- Profit (loss) carried forward +€109,039
up €109,039 (+31.9%), from €341,667 to €450,706
- Debts within one year -€16,691
down €16,691 (-10.9%), from €153,625 to €136,934
of which Tax, wage and social debts: -€13,433
- Accrued charges and deferred income -€9,706
down €9,706 (-92.3%), from €10,515 to €809
- Staff costs -€48,894
down €48,894 (-10.3%), from €474,497 to €425,603
- Gross operating margin -€30,651
down €30,651 (-5.1%), from €602,959 to €572,308
- Other operating charges +€9,926
up €9,926 (+49.2%), from €20,181 to €30,107
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €513,242 | €593,774 | +€80,532 | +15.7% |
| Fixed assets | 21/28 | €18,266 | €10,752 | -€7,514 | -41.1% |
| Intangible fixed assets | 21 | €2,684 | €1,342 | -€1,342 | -50.0% |
| Tangible fixed assets | 22/27 | €15,557 | €9,385 | -€6,172 | -39.7% |
| Plant, machinery and equipment | 23 | €1,615 | €807 | -€808 | -50.0% |
| Furniture and vehicles | 24 | €13,942 | €8,578 | -€5,364 | -38.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €494,976 | €583,022 | +€88,046 | +17.8% |
| Amounts receivable within one year | 40/41 | €93,791 | €96,617 | +€2,826 | +3.0% |
| Trade receivables | 40 | - | €287 | +€287 | |
| Other amounts receivable | 41 | €93,791 | €96,330 | +€2,539 | +2.7% |
| Cash at bank and in hand | 54/58 | €398,298 | €483,233 | +€84,935 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,887 | €3,172 | +€285 | +9.9% |
| Total equity and liabilities | 10/49 | €513,242 | €593,774 | +€80,532 | +15.7% |
| Equity | 10/15 | €349,102 | €456,031 | +€106,929 | +30.6% |
| Profit (loss) carried forward | 14 | €341,667 | €450,706 | +€109,039 | +31.9% |
| Investment grants | 15 | €7,435 | €5,325 | -€2,110 | -28.4% |
| Amounts payable | 17/49 | €164,140 | €137,743 | -€26,397 | -16.1% |
| Amounts payable within one year | 42/48 | €153,625 | €136,934 | -€16,691 | -10.9% |
| Trade debts | 44 | €4,269 | €4,644 | +€375 | +8.8% |
| Suppliers | 440/4 | €4,269 | €4,644 | +€375 | +8.8% |
| Taxes, remuneration and social security | 45 | €74,002 | €60,569 | -€13,433 | -18.2% |
| Taxes | 450/3 | €10,223 | €9,480 | -€743 | -7.3% |
| Remuneration and social security | 454/9 | €63,779 | €51,089 | -€12,690 | -19.9% |
| Accrued charges and deferred income | 492/3 | €10,515 | €809 | -€9,706 | -92.3% |
| Remuneration, social security and pensions | 62 | €474,497 | €425,603 | -€48,894 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,274 | €7,514 | -€3,760 | -33.4% |
| Other operating charges | 640/8 | €20,181 | €30,107 | +€9,926 | +49.2% |
| Gross operating margin | 9900 | €602,959 | €572,308 | -€30,651 | -5.1% |
| Operating profit (loss) | 9901 | €97,007 | €109,084 | +€12,077 | +12.4% |
| Financial charges | 65/66B | €117 | €45 | -€72 | -61.5% |
| Recurring financial charges | 65 | €117 | €45 | -€72 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €96,890 | €109,039 | +€12,149 | +12.5% |
| Profit (loss) for the period | 9904 | €96,890 | €109,039 | +€12,149 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,890 | €109,039 | +€12,149 | +12.5% |
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 25 October 2026 via checked.be.