ATOM INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€8,330
down €8,330 (-3.9%), from €211,680 to €203,350
- Intangible fixed assets -€3,667
no longer reported in 2024 (was €3,667)
- Debts after one year -€22,698
down €22,698 (-12.4%), from €182,550 to €159,852
- Other debts +€19,105
up €19,105 (+24.8%), from €77,151 to €96,256
- Trade debts -€6,112
down €6,112 (-58.2%), from €10,495 to €4,383
- Current portion of long-term debt +€3,617
up €3,617 (+11.6%), from €31,141 to €34,758
- Gross operating margin +€44,411
up €44,411, from -€19,335 to €25,076
- Financial charges -€1,325
down €1,325 (-16.3%), from €8,137 to €6,812
- Other operating charges +€605
up €605 (+8.5%), from €7,158 to €7,763
- Depreciation -€333
down €333 (-2.7%), from €12,330 to €11,997
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,290 | €206,850 | -€10,440 | -4.8% |
| Fixed assets | 21/28 | €215,347 | €203,350 | -€11,997 | -5.6% |
| Intangible fixed assets | 21 | €3,667 | - | -€3,667 | |
| Tangible fixed assets | 22/27 | €211,680 | €203,350 | -€8,330 | -3.9% |
| Land and buildings | 22 | €211,680 | €203,350 | -€8,330 | -3.9% |
| Current assets | 29/58 | €1,943 | €3,500 | +€1,557 | +80.1% |
| Amounts receivable within one year | 40/41 | €1,943 | €3,500 | +€1,557 | +80.1% |
| Trade receivables | 40 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | €1,943 | - | -€1,943 | |
| Total equity and liabilities | 10/49 | €217,290 | €206,850 | -€10,440 | -4.8% |
| Equity | 10/15 | -€128,955 | -€130,451 | -€1,496 | -1.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,055 | -€132,551 | -€1,496 | -1.1% |
| Amounts payable | 17/49 | €346,245 | €337,301 | -€8,944 | -2.6% |
| Amounts payable after more than one year | 17 | €182,550 | €159,852 | -€22,698 | -12.4% |
| Financial debts | 170/4 | €182,550 | €159,852 | -€22,698 | -12.4% |
| Amounts payable within one year | 42/48 | €121,795 | €136,810 | +€15,015 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €31,141 | €34,758 | +€3,617 | +11.6% |
| Financial debts | 43 | €3,008 | €1,413 | -€1,595 | -53.0% |
| Credit institutions | 430/8 | €3,008 | €1,413 | -€1,595 | -53.0% |
| Trade debts | 44 | €10,495 | €4,383 | -€6,112 | -58.2% |
| Suppliers | 440/4 | €10,495 | €4,383 | -€6,112 | -58.2% |
| Other amounts payable | 47/48 | €77,151 | €96,256 | +€19,105 | +24.8% |
| Accrued charges and deferred income | 492/3 | €41,900 | €40,639 | -€1,261 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,330 | €11,997 | -€333 | -2.7% |
| Other operating charges | 640/8 | €7,158 | €7,763 | +€605 | +8.5% |
| Gross operating margin | 9900 | -€19,335 | €25,076 | +€44,411 | |
| Operating profit (loss) | 9901 | -€38,823 | €5,316 | +€44,139 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €8,137 | €6,812 | -€1,325 | -16.3% |
| Recurring financial charges | 65 | €8,137 | €6,812 | -€1,325 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,920 | -€1,496 | +€45,424 | +96.8% |
| Profit (loss) for the period | 9904 | -€46,920 | -€1,496 | +€45,424 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,920 | -€1,496 | +€45,424 | +96.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.