ATOM JEWELRY: what changed
ATOM JEWELRY
Largest movements
- Deferred charges and accrued income +€24,885
new in 2025: €24,885
- Stocks and contracts +€16,037
up €16,037 (+45.9%), from €34,912 to €50,949
- Cash -€10,633
down €10,633 (-71.2%), from €14,938 to €4,305
mainly Net result for the year (-€41,052) and Deferred charges and accrued income (-€24,885)
- Receivables within one year -€3,020
down €3,020 (-44.8%), from €6,734 to €3,714
of which Other amounts receivable: -€4,908
- Other debts +€64,962
up €64,962 (+51.1%), from €127,203 to €192,165
- Profit (loss) carried forward -€41,052
down €41,052 (-38.7%), from -€106,111 to -€147,163
- Tax, wage and social debts +€3,159
up €3,159 (+23.8%), from €13,274 to €16,434
of which Remuneration and social security: +€3,591
- Gross operating margin +€28,830
up €28,830, from -€6,275 to €22,555
- Staff costs +€11,277
up €11,277 (+20.1%), from €56,179 to €67,457
- Financial income +€5,608
up €5,608 (+8,543%), from €66 to €5,673
- Financial charges -€686
down €686 (-34.1%), from €2,013 to €1,327
- Other operating charges -€280
down €280 (-36.3%), from €772 to €492
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,584 | €83,853 | +€27,269 | +48.2% |
| Current assets | 29/58 | €56,584 | €83,853 | +€27,269 | +48.2% |
| Stocks and contracts in progress | 3 | €34,912 | €50,949 | +€16,037 | +45.9% |
| Stocks | 30/36 | €34,912 | €50,949 | +€16,037 | +45.9% |
| Amounts receivable within one year | 40/41 | €6,734 | €3,714 | -€3,020 | -44.8% |
| Trade receivables | 40 | €800 | €2,688 | +€1,888 | +236% |
| Other amounts receivable | 41 | €5,934 | €1,026 | -€4,908 | -82.7% |
| Cash at bank and in hand | 54/58 | €14,938 | €4,305 | -€10,633 | -71.2% |
| Deferred charges and accrued income | 490/1 | - | €24,885 | +€24,885 | |
| Total equity and liabilities | 10/49 | €56,584 | €83,853 | +€27,269 | +48.2% |
| Equity | 10/15 | -€87,511 | -€128,563 | -€41,052 | -46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,111 | -€147,163 | -€41,052 | -38.7% |
| Amounts payable | 17/49 | €144,095 | €212,416 | +€68,321 | +47.4% |
| Amounts payable within one year | 42/48 | €144,095 | €212,416 | +€68,321 | +47.4% |
| Trade debts | 44 | €3,618 | €3,818 | +€199 | +5.5% |
| Suppliers | 440/4 | €3,618 | €3,818 | +€199 | +5.5% |
| Taxes, remuneration and social security | 45 | €13,274 | €16,434 | +€3,159 | +23.8% |
| Taxes | 450/3 | €3,957 | €3,526 | -€431 | -10.9% |
| Remuneration and social security | 454/9 | €9,317 | €12,907 | +€3,591 | +38.5% |
| Other amounts payable | 47/48 | €127,203 | €192,165 | +€64,962 | +51.1% |
| Remuneration, social security and pensions | 62 | €56,179 | €67,457 | +€11,277 | +20.1% |
| Other operating charges | 640/8 | €772 | €492 | -€280 | -36.3% |
| Gross operating margin | 9900 | -€6,275 | €22,555 | +€28,830 | |
| Operating profit (loss) | 9901 | -€63,226 | -€45,393 | +€17,833 | +28.2% |
| Financial income | 75/76B | €66 | €5,673 | +€5,608 | +8,543% |
| Recurring financial income | 75 | €66 | €5,673 | +€5,608 | +8,543% |
| Financial charges | 65/66B | €2,013 | €1,327 | -€686 | -34.1% |
| Recurring financial charges | 65 | €2,013 | €1,327 | -€686 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€65,174 | -€41,047 | +€24,126 | +37.0% |
| Income taxes | 67/77 | -€0 | €4 | +€5 | |
| Profit (loss) for the period | 9904 | -€65,173 | -€41,052 | +€24,122 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,173 | -€41,052 | +€24,122 | +37.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.