ATMOSVERT: 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.
ATMOSVERT
Largest movements
- Receivables within one year -€77,980
down €77,980 (-53.9%), from €144,750 to €66,771
of which Trade receivables: -€84,201
- Stocks and contracts +€34,979
up €34,979 (+45.9%), from €76,125 to €111,104
- Deferred charges and accrued income -€7,377
down €7,377 (-89.6%), from €8,229 to €852
- Tangible fixed assets -€2,744
down €2,744 (-12.0%), from €22,934 to €20,190
of which Plant, machinery and equipment: -€2,100
- Trade debts -€76,631
down €76,631 (-50.9%), from €150,547 to €73,915
- Other debts +€32,205
up €32,205 (+233.6%), from €13,785 to €45,991
- Debts after one year -€13,437
down €13,437 (-16.4%), from €81,794 to €68,357
- Write-downs -€14,632
down €14,632, from €11,816 to -€2,816
- Gross operating margin +€13,967
up €13,967 (+158.9%), from €8,789 to €22,757
- Staff costs +€3,948
up €3,948 (+31.5%), from €12,549 to €16,497
- Depreciation +€2,874
up €2,874 (+297.6%), from €966 to €3,840
- Financial charges +€2,735
up €2,735 (+121.9%), from €2,243 to €4,978
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 | €254,742 | €199,401 | -€55,341 | -21.7% |
| Fixed assets | 21/28 | €22,935 | €20,191 | -€2,744 | -12.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -21.1% |
| Tangible fixed assets | 22/27 | €22,934 | €20,190 | -€2,744 | -12.0% |
| Plant, machinery and equipment | 23 | €9,366 | €7,266 | -€2,100 | -22.4% |
| Furniture and vehicles | 24 | €2,848 | €2,248 | -€600 | -21.1% |
| Other tangible fixed assets | 26 | €10,720 | €10,676 | -€44 | -0.4% |
| Current assets | 29/58 | €231,807 | €179,210 | -€52,597 | -22.7% |
| Stocks and contracts in progress | 3 | €76,125 | €111,104 | +€34,979 | +45.9% |
| Stocks | 30/36 | €76,125 | €111,104 | +€34,979 | +45.9% |
| Amounts receivable within one year | 40/41 | €144,750 | €66,771 | -€77,980 | -53.9% |
| Trade receivables | 40 | €144,750 | €60,549 | -€84,201 | -58.2% |
| Other amounts receivable | 41 | - | €6,221 | +€6,221 | |
| Cash at bank and in hand | 54/58 | €2,703 | €484 | -€2,219 | -82.1% |
| Deferred charges and accrued income | 490/1 | €8,229 | €852 | -€7,377 | -89.6% |
| Total equity and liabilities | 10/49 | €254,742 | €199,401 | -€55,341 | -21.7% |
| Equity | 10/15 | -€13,727 | -€13,663 | +€64 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,727 | -€18,663 | +€64 | +0.3% |
| Amounts payable | 17/49 | €268,470 | €213,064 | -€55,405 | -20.6% |
| Amounts payable after more than one year | 17 | €81,794 | €68,357 | -€13,437 | -16.4% |
| Financial debts | 170/4 | €81,794 | €68,357 | -€13,437 | -16.4% |
| Amounts payable within one year | 42/48 | €186,676 | €144,708 | -€41,968 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €12,950 | €13,437 | +€487 | +3.8% |
| Trade debts | 44 | €150,547 | €73,915 | -€76,631 | -50.9% |
| Suppliers | 440/4 | €150,547 | €73,915 | -€76,631 | -50.9% |
| Taxes, remuneration and social security | 45 | €9,394 | €11,364 | +€1,971 | +21.0% |
| Taxes | 450/3 | €7,661 | €10,088 | +€2,427 | +31.7% |
| Remuneration and social security | 454/9 | €1,733 | €1,276 | -€457 | -26.3% |
| Other amounts payable | 47/48 | €13,785 | €45,991 | +€32,205 | +233.6% |
| Remuneration, social security and pensions | 62 | €12,549 | €16,497 | +€3,948 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €3,840 | +€2,874 | +297.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,816 | -€2,816 | -€14,632 | |
| Other operating charges | 640/8 | - | €161 | +€161 | |
| Gross operating margin | 9900 | €8,789 | €22,757 | +€13,967 | +158.9% |
| Operating profit (loss) | 9901 | -€16,541 | €5,074 | +€21,615 | |
| Financial income | 75/76B | €87 | €73 | -€14 | -15.9% |
| Recurring financial income | 75 | €87 | €73 | -€14 | -15.9% |
| Financial charges | 65/66B | €2,243 | €4,978 | +€2,735 | +121.9% |
| Recurring financial charges | 65 | €2,243 | €4,978 | +€2,735 | +121.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,698 | €169 | +€18,867 | |
| Income taxes | 67/77 | €30 | €105 | +€75 | +254.2% |
| Profit (loss) for the period | 9904 | -€18,727 | €64 | +€18,792 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,727 | €64 | +€18,792 |
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 6 October 2026 via checked.be.