ATOM: 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.
ATOM
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+32.5%), from €3.4m to €4.5m
of which Assets under construction and advance payments: +€612,957
- Financial fixed assets +€416,060
up €416,060 (+24.5%), from €1.7m to €2.1m
- Other debts +€978,412
up €978,412 (+426.2%), from €229,560 to €1.2m
- Trade debts +€131,211
up €131,211 (+90.9%), from €144,318 to €275,529
- Short-term financial debts +€100,000
up €100,000 (+20.0%), from €500,000 to €600,000
- Tax, wage and social debts +€99,003
up €99,003 (+554.0%), from €17,870 to €116,873
- Reserves +€89,615
up €89,615 (+2.0%), from €4.4m to €4.5m
of which Distributable reserves: +€178,896
- Financial income +€254,859
up €254,859 (+103.6%), from €245,976 to €500,835
of which Non-recurring financial income: +€371,615
- Gross operating margin +€214,937
up €214,937, from -€101,908 to €113,028
- Financial charges +€117,200
up €117,200 (+452.3%), from €25,912 to €143,112
- Taxes +€92,482
up €92,482 (+11843.0%), from €781 to €93,263
- Other operating charges +€63,615
up €63,615 (+200.2%), from €31,777 to €95,392
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.
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 | €5,717,095 | €7,152,139 | +€1.4m | +25.1% |
| Fixed assets | 21/28 | €5,118,890 | €6,644,953 | +€1.5m | +29.8% |
| Tangible fixed assets | 22/27 | €3,418,611 | €4,528,614 | +€1.1m | +32.5% |
| Land and buildings | 22 | €1,447,297 | €1,873,094 | +€425,797 | +29.4% |
| Plant, machinery and equipment | 23 | €2,711 | - | -€2,711 | |
| Furniture and vehicles | 24 | €51,392 | €106,345 | +€54,953 | +106.9% |
| Other tangible fixed assets | 26 | €31,600 | €50,606 | +€19,006 | +60.1% |
| Assets under construction and advance payments | 27 | €1,885,612 | €2,498,569 | +€612,957 | +32.5% |
| Financial fixed assets | 28 | €1,700,279 | €2,116,339 | +€416,060 | +24.5% |
| Current assets | 29/58 | €598,205 | €507,186 | -€91,019 | -15.2% |
| Amounts receivable within one year | 40/41 | €270,805 | €199,703 | -€71,101 | -26.3% |
| Trade receivables | 40 | €141,315 | €155,745 | +€14,430 | +10.2% |
| Other amounts receivable | 41 | €129,490 | €43,959 | -€85,531 | -66.1% |
| Cash at bank and in hand | 54/58 | €96,364 | €118,791 | +€22,427 | +23.3% |
| Deferred charges and accrued income | 490/1 | €231,036 | €188,692 | -€42,345 | -18.3% |
| Total equity and liabilities | 10/49 | €5,717,095 | €7,152,139 | +€1.4m | +25.1% |
| Equity | 10/15 | €4,494,906 | €4,584,521 | +€89,615 | +2.0% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €4,420,506 | €4,510,121 | +€89,615 | +2.0% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €509,794 | €420,513 | -€89,281 | -17.5% |
| Distributable reserves | 133 | €3,902,012 | €4,080,908 | +€178,896 | +4.6% |
| Provisions and deferred taxes | 16 | €163,681 | €133,921 | -€29,760 | -18.2% |
| Deferred taxes | 168 | €163,681 | €133,921 | -€29,760 | -18.2% |
| Amounts payable | 17/49 | €1,058,507 | €2,433,697 | +€1.4m | +129.9% |
| Amounts payable after more than one year | 17 | €131,720 | €184,016 | +€52,296 | +39.7% |
| Financial debts | 170/4 | €131,720 | €184,016 | +€52,296 | +39.7% |
| Amounts payable within one year | 42/48 | €926,788 | €2,236,251 | +€1.3m | +141.3% |
| Current portion of amounts payable after more than one year | 42 | €35,040 | €35,878 | +€837 | +2.4% |
| Financial debts | 43 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Credit institutions | 430/8 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Trade debts | 44 | €144,318 | €275,529 | +€131,211 | +90.9% |
| Suppliers | 440/4 | €144,318 | €275,529 | +€131,211 | +90.9% |
| Taxes, remuneration and social security | 45 | €17,870 | €116,873 | +€99,003 | +554.0% |
| Taxes | 450/3 | €17,870 | €116,873 | +€99,003 | +554.0% |
| Other amounts payable | 47/48 | €229,560 | €1,207,972 | +€978,412 | +426.2% |
| Accrued charges and deferred income | 492/3 | - | €13,430 | +€13,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,371 | €106,150 | -€47,220 | -30.8% |
| Other operating charges | 640/8 | €31,777 | €95,392 | +€63,615 | +200.2% |
| Non-recurring operating charges | 66A | - | €4,769 | +€4,769 | |
| Gross operating margin | 9900 | -€101,908 | €113,028 | +€214,937 | |
| Operating profit (loss) | 9901 | -€287,056 | -€93,284 | +€193,772 | +67.5% |
| Financial income | 75/76B | €245,976 | €500,835 | +€254,859 | +103.6% |
| Recurring financial income | 75 | €239,031 | €122,275 | -€116,756 | -48.8% |
| Non-recurring financial income | 76B | €6,945 | €378,560 | +€371,615 | +5351.1% |
| Financial charges | 65/66B | €25,912 | €143,112 | +€117,200 | +452.3% |
| Recurring financial charges | 65 | €25,912 | €143,112 | +€117,200 | +452.3% |
| Profit (loss) for the period before taxes | 9903 | -€66,992 | €264,439 | +€331,431 | |
| Transfer from deferred taxes | 780 | €6,975 | €1,930 | -€5,045 | -72.3% |
| Income taxes | 67/77 | €781 | €93,263 | +€92,482 | +11843.0% |
| Profit (loss) for the period | 9904 | -€60,798 | €173,106 | +€233,904 | |
| Transfer from tax-exempt reserves | 789 | €20,926 | €5,790 | -€15,135 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,872 | €178,896 | +€218,768 |
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 30 September 2026 via checked.be.