ATOM CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€33,198
up €33,198 (+39.6%), from €83,917 to €117,115
of which Other amounts receivable: +€24,426
- Tangible fixed assets -€31,870
down €31,870 (-44.9%), from €71,019 to €39,149
of which Furniture and vehicles: -€30,858
- Current investments +€4,243
new in 2024: €4,243
- Deferred charges and accrued income +€2,753
up €2,753 (+88.3%), from €3,118 to €5,871
- Profit (loss) carried forward -€57,841
down €57,841, from €1,905 to -€55,936
- Trade debts +€30,025
up €30,025 (+94.2%), from €31,885 to €61,910
- Tax, wage and social debts +€19,079
up €19,079 (+532.9%), from €3,581 to €22,660
of which Remuneration and social security: +€10,099
- Short-term financial debts +€11,854
new in 2024: €11,854
- Debts after one year +€11,422
up €11,422 (+13.6%), from €83,776 to €95,198
- Staff costs +€35,067
up €35,067 (+68.8%), from €50,987 to €86,054
- Gross operating margin -€17,808
down €17,808 (-19.5%), from €91,111 to €73,303
- Depreciation +€4,982
up €4,982 (+19.3%), from €25,765 to €30,747
- Other operating charges -€2,846
down €2,846 (-38.3%), from €7,431 to €4,585
- Financial charges +€2,079
up €2,079 (+37.3%), from €5,577 to €7,656
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,976 | €178,157 | +€9,180 | +5.4% |
| Fixed assets | 21/28 | €71,905 | €40,139 | -€31,765 | -44.2% |
| Intangible fixed assets | 21 | €734 | €476 | -€258 | -35.2% |
| Tangible fixed assets | 22/27 | €71,019 | €39,149 | -€31,870 | -44.9% |
| Land and buildings | 22 | - | €3,009 | +€3,009 | |
| Plant, machinery and equipment | 23 | €16,431 | €12,409 | -€4,022 | -24.5% |
| Furniture and vehicles | 24 | €54,588 | €23,730 | -€30,858 | -56.5% |
| Financial fixed assets | 28 | €152 | €515 | +€363 | +238.6% |
| Current assets | 29/58 | €97,071 | €138,017 | +€40,946 | +42.2% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,917 | €117,115 | +€33,198 | +39.6% |
| Trade receivables | 40 | €71,264 | €80,037 | +€8,772 | +12.3% |
| Other amounts receivable | 41 | €12,652 | €37,078 | +€24,426 | +193.1% |
| Current investments | 50/53 | - | €4,243 | +€4,243 | |
| Cash at bank and in hand | 54/58 | €37 | €788 | +€752 | +2048.2% |
| Deferred charges and accrued income | 490/1 | €3,118 | €5,871 | +€2,753 | +88.3% |
| Total equity and liabilities | 10/49 | €168,976 | €178,157 | +€9,180 | +5.4% |
| Equity | 10/15 | €11,905 | -€45,936 | -€57,841 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,905 | -€55,936 | -€57,841 | |
| Amounts payable | 17/49 | €157,071 | €224,092 | +€67,021 | +42.7% |
| Amounts payable after more than one year | 17 | €83,776 | €95,198 | +€11,422 | +13.6% |
| Financial debts | 170/4 | €83,776 | €95,198 | +€11,422 | +13.6% |
| Amounts payable within one year | 42/48 | €71,638 | €128,895 | +€57,257 | +79.9% |
| Current portion of amounts payable after more than one year | 42 | €17,707 | €18,307 | +€600 | +3.4% |
| Financial debts | 43 | - | €11,854 | +€11,854 | |
| Credit institutions | 430/8 | - | €11,854 | +€11,854 | |
| Trade debts | 44 | €31,885 | €61,910 | +€30,025 | +94.2% |
| Suppliers | 440/4 | €31,885 | €61,910 | +€30,025 | +94.2% |
| Taxes, remuneration and social security | 45 | €3,581 | €22,660 | +€19,079 | +532.9% |
| Taxes | 450/3 | €2,404 | €11,384 | +€8,980 | +373.5% |
| Remuneration and social security | 454/9 | €1,176 | €11,275 | +€10,099 | +858.5% |
| Other amounts payable | 47/48 | €18,465 | €14,164 | -€4,301 | -23.3% |
| Accrued charges and deferred income | 492/3 | €1,658 | - | -€1,658 | |
| Remuneration, social security and pensions | 62 | €50,987 | €86,054 | +€35,067 | +68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,765 | €30,747 | +€4,982 | +19.3% |
| Other operating charges | 640/8 | €7,431 | €4,585 | -€2,846 | -38.3% |
| Non-recurring operating charges | 66A | - | €2,338 | +€2,338 | |
| Gross operating margin | 9900 | €91,111 | €73,303 | -€17,808 | -19.5% |
| Operating profit (loss) | 9901 | €6,928 | -€50,421 | -€57,349 | |
| Financial income | 75/76B | €7 | €1,461 | +€1,454 | +20592.5% |
| Recurring financial income | 75 | €7 | €1,461 | +€1,454 | +20592.5% |
| Financial charges | 65/66B | €5,577 | €7,656 | +€2,079 | +37.3% |
| Recurring financial charges | 65 | €5,577 | €7,656 | +€2,079 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €1,358 | -€56,616 | -€57,975 | |
| Income taxes | 67/77 | €1,893 | €1,224 | -€669 | -35.3% |
| Profit (loss) for the period | 9904 | -€535 | -€57,841 | -€57,305 | -10704.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€535 | -€57,841 | -€57,305 | -10704.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.