ATMUS: 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.
ATMUS
Largest movements
- Cash -€4,682
down €4,682 (-18.8%), from €24,892 to €20,210
mainly Net result for the year (-€3,687) and Tax, wage and social debts (-€3,230)
- Reserves -€3,687
down €3,687 (-5.0%), from €73,790 to €70,103
- Tax, wage and social debts -€3,230
down €3,230 (-27.4%), from €11,800 to €8,570
of which Remuneration and social security: -€2,467
- Trade debts +€1,222
new in 2025: €1,222
- Gross operating margin +€14,040
up €14,040 (+81.2%), from -€17,296 to -€3,256
- Taxes +€392
no longer reported in 2025 (was -€392)
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 | €104,190 | €98,495 | -€5,695 | -5.5% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €84,190 | €78,495 | -€5,695 | -6.8% |
| Amounts receivable within one year | 40/41 | €59,298 | €58,285 | -€1,013 | -1.7% |
| Trade receivables | 40 | €57,235 | €58,285 | +€1,050 | +1.8% |
| Other amounts receivable | 41 | €2,063 | - | -€2,063 | |
| Cash at bank and in hand | 54/58 | €24,892 | €20,210 | -€4,682 | -18.8% |
| Total equity and liabilities | 10/49 | €104,190 | €98,495 | -€5,695 | -5.5% |
| Equity | 10/15 | €92,390 | €88,703 | -€3,687 | -4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,790 | €70,103 | -€3,687 | -5.0% |
| Distributable reserves | 133 | €73,790 | €70,103 | -€3,687 | -5.0% |
| Amounts payable | 17/49 | €11,800 | €9,791 | -€2,009 | -17.0% |
| Amounts payable within one year | 42/48 | €11,800 | €9,791 | -€2,009 | -17.0% |
| Trade debts | 44 | - | €1,222 | +€1,222 | |
| Suppliers | 440/4 | - | €1,222 | +€1,222 | |
| Taxes, remuneration and social security | 45 | €11,800 | €8,570 | -€3,230 | -27.4% |
| Taxes | 450/3 | €1,763 | €1,000 | -€764 | -43.3% |
| Remuneration and social security | 454/9 | €10,037 | €7,570 | -€2,467 | -24.6% |
| Other operating charges | 640/8 | €525 | €387 | -€138 | -26.2% |
| Gross operating margin | 9900 | -€17,296 | -€3,256 | +€14,040 | +81.2% |
| Operating profit (loss) | 9901 | -€17,821 | -€3,643 | +€14,178 | +79.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €213 | €44 | -€169 | -79.5% |
| Recurring financial charges | 65 | €213 | €44 | -€169 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,033 | -€3,687 | +€14,347 | +79.6% |
| Income taxes | 67/77 | -€392 | - | +€392 | |
| Profit (loss) for the period | 9904 | -€17,641 | -€3,687 | +€13,954 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,641 | -€3,687 | +€13,954 | +79.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.