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.
What changed
ATOM
NACE 43.211, General electrical installation work
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€160,484
2024 · -€479,238+€639,722
Equity
€1.4m
2024 · €1.3m+€160,484
Cash
€282,319
2024 · €265,895+€16,424
Balance sheet total
€4.1m
2024 · €3.5m+€647,915
Largest movements
Assets
- Receivables within one year +€570,799
up €570,799 (+58.0%), from €983,878 to €1.6m
of which Trade receivables: +€643,470
- Stocks and contracts +€162,945
up €162,945 (+11.5%), from €1.4m to €1.6m
- Tangible fixed assets -€95,678
down €95,678 (-14.9%), from €642,548 to €546,870
Equity and liabilities
- Other debts +€1.5m
up €1.5m (+11713153.8%), from €13 to €1.5m
- Short-term financial debts -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Profit (loss) carried forward +€160,484
up €160,484, from €0 to €160,484
- Trade debts +€147,265
up €147,265 (+24.3%), from €606,335 to €753,600
- Tax, wage and social debts +€103,063
up €103,063 (+89.1%), from €115,672 to €218,734
of which Remuneration and social security: +€101,700
Income statement
- Gross operating margin +€841,016
up €841,016 (+85.5%), from €983,542 to €1.8m
- Staff costs +€314,399
up €314,399 (+28.3%), from €1.1m to €1.4m
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.
Result 2024
-€479,238
Gross operating margin
+€841,016
Staff costs
-€314,399
Depreciation
-€8,986
Write-downs
-€4,219
Provisions
-€6,969
Other operating charges
+€6,899
Other operating items
+€128,171
Financial income
-€2,804
Financial charges
+€244
Taxes
+€769
Result 2025
€160,484
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.
From operations
+€1.3m
Investment
-€76,431
Financing
-€1.2m
Cash 2024
€265,895
From operations (derived)
+€1.3m
Net result for the year
+€160,484
Depreciation
+€179,378
Stocks and contracts
-€162,945
Receivables within one year
-€570,799
Smaller working-capital items
-€1,057
Provisions
-€20,000
Trade debts
+€147,265
Tax, wage and social debts
+€103,063
Other debts
+€1.5m
Investment (derived)
-€76,431
Investment in fixed assets (net)
-€76,431
Financing
-€1.2m
Debts after one year
-€67,164
Current portion of long-term debt
+€319
Short-term financial debts
-€1.2m
Cash 2025
€282,319
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,469,515 | €4,117,430 | +€647,915 | +18.7% |
| Fixed assets | 21/28 | €765,858 | €662,911 | -€102,947 | -13.4% |
| Intangible fixed assets | 21 | €102,410 | €95,141 | -€7,269 | -7.1% |
| Tangible fixed assets | 22/27 | €642,548 | €546,870 | -€95,678 | -14.9% |
| Plant, machinery and equipment | 23 | €87,401 | €67,479 | -€19,922 | -22.8% |
| Furniture and vehicles | 24 | €208,088 | €170,857 | -€37,230 | -17.9% |
| Other tangible fixed assets | 26 | €347,059 | €308,533 | -€38,526 | -11.1% |
| Financial fixed assets | 28 | €20,900 | €20,900 | = | 0.0% |
| Current assets | 29/58 | €2,703,657 | €3,454,519 | +€750,862 | +27.8% |
| Stocks and contracts in progress | 3 | €1,415,144 | €1,578,089 | +€162,945 | +11.5% |
| Stocks | 30/36 | €1,415,144 | €1,578,089 | +€162,945 | +11.5% |
| Amounts receivable within one year | 40/41 | €983,878 | €1,554,677 | +€570,799 | +58.0% |
| Trade receivables | 40 | €731,630 | €1,375,100 | +€643,470 | +88.0% |
| Other amounts receivable | 41 | €252,248 | €179,577 | -€72,671 | -28.8% |
| Cash at bank and in hand | 54/58 | €265,895 | €282,319 | +€16,424 | +6.2% |
| Deferred charges and accrued income | 490/1 | €38,740 | €39,433 | +€694 | +1.8% |
| Total equity and liabilities | 10/49 | €3,469,515 | €4,117,430 | +€647,915 | +18.7% |
| Equity | 10/15 | €1,271,250 | €1,431,734 | +€160,484 | +12.6% |
| Contributions | 10/11 | €13,020 | €13,020 | = | 0.0% |
| Reserves | 13 | €1,258,230 | €1,258,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,902 | €7,902 | = | 0.0% |
| Distributable reserves | 133 | €1,250,328 | €1,250,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €160,484 | +€160,484 | |
| Provisions and deferred taxes | 16 | €20,000 | €0 | -€20,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €0 | -€20,000 | -100.0% |
| Other liabilities and charges | 164/5 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable | 17/49 | €2,178,265 | €2,685,696 | +€507,431 | +23.3% |
| Amounts payable after more than one year | 17 | €96,775 | €29,611 | -€67,164 | -69.4% |
| Financial debts | 170/4 | €96,775 | €29,611 | -€67,164 | -69.4% |
| Amounts payable within one year | 42/48 | €2,070,307 | €2,642,391 | +€572,084 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €66,845 | €67,164 | +€319 | +0.5% |
| Financial debts | 43 | €1,167,945 | €0 | -€1.2m | -100.0% |
| Credit institutions | 430/8 | €1,167,945 | €0 | -€1.2m | -100.0% |
| Trade debts | 44 | €606,335 | €753,600 | +€147,265 | +24.3% |
| Suppliers | 440/4 | €606,335 | €753,600 | +€147,265 | +24.3% |
| Advances received on contracts in progress | 46 | €113,498 | €110,624 | -€2,874 | -2.5% |
| Taxes, remuneration and social security | 45 | €115,672 | €218,734 | +€103,063 | +89.1% |
| Taxes | 450/3 | €21,478 | €22,841 | +€1,362 | +6.3% |
| Remuneration and social security | 454/9 | €94,194 | €195,894 | +€101,700 | +108.0% |
| Other amounts payable | 47/48 | €13 | €1,492,269 | +€1.5m | +11713153.8% |
| Accrued charges and deferred income | 492/3 | €11,183 | €13,694 | +€2,511 | +22.5% |
| Non-recurring operating income | 76A | €44,436 | €43 | -€44,392 | -99.9% |
| Remuneration, social security and pensions | 62 | €1,112,176 | €1,426,575 | +€314,399 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,392 | €179,378 | +€8,986 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,623 | €8,841 | +€4,219 | +91.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€26,969 | -€20,000 | +€6,969 | +25.8% |
| Other operating charges | 640/8 | €18,723 | €11,824 | -€6,899 | -36.8% |
| Non-recurring operating charges | 66A | €128,232 | €61 | -€128,171 | -100.0% |
| Gross operating margin | 9900 | €983,542 | €1,824,558 | +€841,016 | +85.5% |
| Operating profit (loss) | 9901 | -€423,636 | €217,877 | +€641,513 | |
| Financial income | 75/76B | €3,316 | €512 | -€2,804 | -84.6% |
| Recurring financial income | 75 | €3,316 | €512 | -€2,804 | -84.6% |
| Financial charges | 65/66B | €57,866 | €57,622 | -€244 | -0.4% |
| Recurring financial charges | 65 | €57,866 | €57,622 | -€244 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€478,186 | €160,767 | +€638,953 | |
| Income taxes | 67/77 | €1,052 | €284 | -€769 | -73.0% |
| Profit (loss) for the period | 9904 | -€479,238 | €160,484 | +€639,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€479,238 | €160,484 | +€639,722 |
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 10 October 2026 via checked.be.