ATOM: 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.
ATOM
Largest movements
- Financial fixed assets -€923,444
down €923,444 (-71.0%), from €1.3m to €376,556
- Receivables after one year +€500,000
new in 2025: €500,000
- Cash -€335,118
down €335,118 (-81.7%), from €410,014 to €74,896
mainly Debts after one year (-€774,375) and Receivables after one year (-€500,000)
- Debts after one year -€774,375
down €774,375 (-53.4%), from €1.4m to €675,243
of which Financial debts: -€774,375
- Profit (loss) carried forward +€20,886
up €20,886 (+22.5%), from €92,873 to €113,759
- Financial income +€22,452
up €22,452 (+1496827.3%), from €2 to €22,454
- Financial charges -€20,799
down €20,799 (-99.0%), from €21,000 to €202
- Gross operating margin -€1,503
down €1,503, from €137 to -€1,366
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 | €1,710,140 | €956,652 | -€753,489 | -44.1% |
| Fixed assets | 21/28 | €1,300,000 | €381,756 | -€918,244 | -70.6% |
| Tangible fixed assets | 22/27 | - | €5,200 | +€5,200 | |
| Land and buildings | 22 | - | €5,200 | +€5,200 | |
| Financial fixed assets | 28 | €1,300,000 | €376,556 | -€923,444 | -71.0% |
| Current assets | 29/58 | €410,140 | €574,896 | +€164,755 | +40.2% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Current investments | 50/53 | €127 | - | -€127 | |
| Cash at bank and in hand | 54/58 | €410,014 | €74,896 | -€335,118 | -81.7% |
| Total equity and liabilities | 10/49 | €1,710,140 | €956,652 | -€753,489 | -44.1% |
| Equity | 10/15 | €260,523 | €281,409 | +€20,886 | +8.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €106,150 | €106,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,873 | €113,759 | +€20,886 | +22.5% |
| Amounts payable | 17/49 | €1,449,618 | €675,243 | -€774,375 | -53.4% |
| Amounts payable after more than one year | 17 | €1,449,618 | €675,243 | -€774,375 | -53.4% |
| Financial debts | 170/4 | €774,375 | - | -€774,375 | |
| Other amounts payable | 178/9 | €675,243 | €675,243 | = | 0.0% |
| Gross operating margin | 9900 | €137 | -€1,366 | -€1,503 | |
| Operating profit (loss) | 9901 | €137 | -€1,366 | -€1,503 | |
| Financial income | 75/76B | €2 | €22,454 | +€22,452 | +1496827.3% |
| Recurring financial income | 75 | €2 | €22,454 | +€22,452 | +1496827.3% |
| Financial charges | 65/66B | €21,000 | €202 | -€20,799 | -99.0% |
| Recurring financial charges | 65 | €21,000 | €202 | -€20,799 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,862 | €20,886 | +€41,748 | |
| Profit (loss) for the period | 9904 | -€20,862 | €20,886 | +€41,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,862 | €20,886 | +€41,748 |
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 11 October 2026 via checked.be.