ATOM'Z: 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'Z
Largest movements
- Current investments +€1.3m
up €1.3m (+283.2%), from €459,787 to €1.8m
- Cash -€586,233
down €586,233 (-37.3%), from €1.6m to €985,569
mainly Current investments (-€1.3m) and Contributions, distributions and other (-€601,176)
- Receivables within one year -€103,073
down €103,073 (-55.2%), from €186,610 to €83,537
of which Trade receivables: -€130,215
- Other debts +€511,825
up €511,825 (+568.9%), from €89,960 to €601,785
- Debts after one year +€104,031
up €104,031 (+1122.6%), from €9,267 to €113,297
- Gross operating margin -€87,550
down €87,550 (-9.4%), from €933,264 to €845,713
- Taxes -€76,243
down €76,243 (-28.7%), from €266,100 to €189,857
- Depreciation -€11,603
down €11,603 (-62.6%), from €18,541 to €6,938
- Staff costs -€10,815
down €10,815 (-14.0%), from €77,301 to €66,486
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 | €2,313,693 | €2,930,286 | +€616,593 | +26.6% |
| Fixed assets | 21/28 | €95,493 | €90,522 | -€4,971 | -5.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €94,368 | €89,372 | -€4,996 | -5.3% |
| Land and buildings | 22 | €79,183 | €79,183 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,247 | €2,764 | -€483 | -14.9% |
| Furniture and vehicles | 24 | €9,020 | €5,100 | -€3,920 | -43.5% |
| Other tangible fixed assets | 26 | €2,919 | €2,325 | -€594 | -20.3% |
| Financial fixed assets | 28 | €1,125 | €1,150 | +€25 | +2.2% |
| Current assets | 29/58 | €2,218,199 | €2,839,764 | +€621,565 | +28.0% |
| Amounts receivable within one year | 40/41 | €186,610 | €83,537 | -€103,073 | -55.2% |
| Trade receivables | 40 | €151,268 | €21,053 | -€130,215 | -86.1% |
| Other amounts receivable | 41 | €35,343 | €62,485 | +€27,142 | +76.8% |
| Current investments | 50/53 | €459,787 | €1,761,999 | +€1.3m | +283.2% |
| Cash at bank and in hand | 54/58 | €1,571,801 | €985,569 | -€586,233 | -37.3% |
| Deferred charges and accrued income | 490/1 | €0 | €8,659 | +€8,659 | |
| Total equity and liabilities | 10/49 | €2,313,693 | €2,930,286 | +€616,593 | +26.6% |
| Equity | 10/15 | €2,167,514 | €2,167,514 | = | 0.0% |
| Contributions | 10/11 | €70,460 | €70,460 | = | 0.0% |
| Reserves | 13 | €2,097,054 | €2,097,054 | = | 0.0% |
| Distributable reserves | 133 | €2,097,054 | €2,097,054 | = | 0.0% |
| Amounts payable | 17/49 | €146,178 | €762,771 | +€616,593 | +421.8% |
| Amounts payable after more than one year | 17 | €9,267 | €113,297 | +€104,031 | +1122.6% |
| Other amounts payable | 178/9 | €9,267 | €113,297 | +€104,031 | +1122.6% |
| Amounts payable within one year | 42/48 | €118,412 | €649,474 | +€531,062 | +448.5% |
| Trade debts | 44 | €20,035 | €45,750 | +€25,715 | +128.4% |
| Suppliers | 440/4 | €20,035 | €45,750 | +€25,715 | +128.4% |
| Taxes, remuneration and social security | 45 | €8,417 | €1,938 | -€6,478 | -77.0% |
| Taxes | 450/3 | €5,627 | €1,340 | -€4,287 | -76.2% |
| Remuneration and social security | 454/9 | €2,790 | €598 | -€2,191 | -78.6% |
| Other amounts payable | 47/48 | €89,960 | €601,785 | +€511,825 | +568.9% |
| Accrued charges and deferred income | 492/3 | €18,500 | €0 | -€18,500 | -100.0% |
| Non-recurring operating income | 76A | - | €16,742 | +€16,742 | |
| Remuneration, social security and pensions | 62 | €77,301 | €66,486 | -€10,815 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,541 | €6,938 | -€11,603 | -62.6% |
| Other operating charges | 640/8 | €1,099 | €1,150 | +€51 | +4.6% |
| Gross operating margin | 9900 | €933,264 | €845,713 | -€87,550 | -9.4% |
| Operating profit (loss) | 9901 | €836,322 | €771,139 | -€65,183 | -7.8% |
| Financial income | 75/76B | €12,092 | €21,024 | +€8,932 | +73.9% |
| Recurring financial income | 75 | €12,092 | €21,024 | +€8,932 | +73.9% |
| Financial charges | 65/66B | €344 | €1,130 | +€786 | +228.0% |
| Recurring financial charges | 65 | €344 | €1,130 | +€786 | +228.0% |
| Profit (loss) for the period before taxes | 9903 | €848,070 | €791,033 | -€57,036 | -6.7% |
| Income taxes | 67/77 | €266,100 | €189,857 | -€76,243 | -28.7% |
| Profit (loss) for the period | 9904 | €581,969 | €601,176 | +€19,207 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €581,969 | €601,176 | +€19,207 | +3.3% |
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 9 October 2026 via checked.be.