ATOMA: 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.
ATOMA
Largest movements
- Current investments +€875,156
up €875,156 (+14.2%), from €6.2m to €7.0m
- Receivables within one year +€391,344
up €391,344 (+223%), from €175,153 to €566,497
of which Other amounts receivable: +€216,738
- Tangible fixed assets -€253,114
down €253,114 (-20.5%), from €1.2m to €981,017
of which Plant, machinery and equipment: -€207,287
- Cash -€252,878
down €252,878 (-33.3%), from €758,403 to €505,524
mainly Current investments (-€875,156) and Receivables within one year (-€391,344)
- Stocks and contracts -€182,524
down €182,524 (-14.5%), from €1.3m to €1.1m
- Reserves +€654,508
up €654,508 (+7.3%), from €9.0m to €9.6m
of which Distributable reserves: +€724,540
- Write-downs +€81,363
up €81,363, from -€81,363 to €0
- Other operating charges -€81,059
down €81,059 (-89.5%), from €90,554 to €9,495
- Gross operating margin -€79,615
down €79,615 (-4.8%), from €1.6m to €1.6m
- Taxes -€56,200
down €56,200 (-15.0%), from €375,337 to €319,137
- Financial income -€36,729
down €36,729 (-22.0%), from €166,610 to €129,881
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.
Derived cash bridge
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 | €10,074,957 | €10,462,133 | +€387,176 | +3.8% |
| Fixed assets | 21/28 | €1,234,131 | €981,017 | -€253,114 | -20.5% |
| Tangible fixed assets | 22/27 | €1,234,131 | €981,017 | -€253,114 | -20.5% |
| Land and buildings | 22 | €26,332 | €21,950 | -€4,382 | -16.6% |
| Plant, machinery and equipment | 23 | €1,077,943 | €870,656 | -€207,287 | -19.2% |
| Furniture and vehicles | 24 | €129,856 | €88,411 | -€41,445 | -31.9% |
| Current assets | 29/58 | €8,840,826 | €9,481,116 | +€640,290 | +7.2% |
| Amounts receivable after more than one year | 29 | €462,255 | €287,255 | -€175,000 | -37.9% |
| Other amounts receivable | 291 | €462,255 | €287,255 | -€175,000 | -37.9% |
| Stocks and contracts in progress | 3 | €1,256,098 | €1,073,573 | -€182,524 | -14.5% |
| Stocks | 30/36 | €1,256,098 | €1,073,573 | -€182,524 | -14.5% |
| Amounts receivable within one year | 40/41 | €175,153 | €566,497 | +€391,344 | +223% |
| Trade receivables | 40 | €158,425 | €333,031 | +€174,606 | +110% |
| Other amounts receivable | 41 | €16,728 | €233,466 | +€216,738 | +1,296% |
| Current investments | 50/53 | €6,162,372 | €7,037,528 | +€875,156 | +14.2% |
| Cash at bank and in hand | 54/58 | €758,403 | €505,524 | -€252,878 | -33.3% |
| Deferred charges and accrued income | 490/1 | €26,546 | €10,738 | -€15,807 | -59.5% |
| Total equity and liabilities | 10/49 | €10,074,957 | €10,462,133 | +€387,176 | +3.8% |
| Equity | 10/15 | €9,093,215 | €9,747,723 | +€654,508 | +7.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €67,106 | €67,106 | = | 0.0% |
| Reserves | 13 | €8,964,109 | €9,618,617 | +€654,508 | +7.3% |
| Tax-exempt reserves | 132 | €490,628 | €420,596 | -€70,032 | -14.3% |
| Distributable reserves | 133 | €8,473,481 | €9,198,021 | +€724,540 | +8.6% |
| Provisions and deferred taxes | 16 | €93,376 | €70,032 | -€23,344 | -25.0% |
| Deferred taxes | 168 | €93,376 | €70,032 | -€23,344 | -25.0% |
| Amounts payable | 17/49 | €888,366 | €644,378 | -€243,988 | -27.5% |
| Amounts payable after more than one year | 17 | €391,742 | €290,573 | -€101,169 | -25.8% |
| Financial debts | 170/4 | €391,742 | €290,573 | -€101,169 | -25.8% |
| Amounts payable within one year | 42/48 | €469,901 | €353,805 | -€116,097 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €100,453 | €101,169 | +€715 | +0.7% |
| Trade debts | 44 | €131,592 | €113,721 | -€17,871 | -13.6% |
| Suppliers | 440/4 | €131,592 | €113,721 | -€17,871 | -13.6% |
| Taxes, remuneration and social security | 45 | €213,291 | €135,080 | -€78,211 | -36.7% |
| Taxes | 450/3 | €153,880 | €83,816 | -€70,064 | -45.5% |
| Remuneration and social security | 454/9 | €59,410 | €51,263 | -€8,147 | -13.7% |
| Other amounts payable | 47/48 | €24,566 | €3,836 | -€20,730 | -84.4% |
| Accrued charges and deferred income | 492/3 | €26,723 | €0 | -€26,723 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €445,965 | €446,656 | +€691 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253,206 | €253,114 | -€93 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€81,363 | €0 | +€81,363 | |
| Other operating charges | 640/8 | €90,554 | €9,495 | -€81,059 | -89.5% |
| Gross operating margin | 9900 | €1,642,738 | €1,563,123 | -€79,615 | -4.8% |
| Operating profit (loss) | 9901 | €934,376 | €853,858 | -€80,518 | -8.6% |
| Financial income | 75/76B | €166,610 | €129,881 | -€36,729 | -22.0% |
| Recurring financial income | 75 | €166,610 | €129,881 | -€36,729 | -22.0% |
| Financial charges | 65/66B | -€1,892 | €33,437 | +€35,329 | |
| Recurring financial charges | 65 | -€1,892 | €33,437 | +€35,329 | |
| Profit (loss) for the period before taxes | 9903 | €1,102,877 | €950,301 | -€152,576 | -13.8% |
| Transfer from deferred taxes | 780 | €23,344 | €23,344 | = | 0.0% |
| Income taxes | 67/77 | €375,337 | €319,137 | -€56,200 | -15.0% |
| Profit (loss) for the period | 9904 | €750,885 | €654,508 | -€96,376 | -12.8% |
| Transfer from tax-exempt reserves | 789 | €70,032 | €70,032 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €820,917 | €724,540 | -€96,376 | -11.7% |
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 13 October 2026 via checked.be.