ATOME 22: 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.
ATOME 22
Largest movements
- Cash -€10,120
down €10,120 (-44.7%), from €22,629 to €12,509
mainly Other debts (-€11,177) and Tax, wage and social debts (-€9,993)
- Deferred charges and accrued income +€3,205
new in 2025: €3,205
- Stocks and contracts +€1,763
up €1,763 (+5.9%), from €29,818 to €31,582
- Receivables within one year +€988
up €988 (+52.5%), from €1,882 to €2,870
of which Other amounts receivable: +€1,713
- Reserves +€15,132
up €15,132 (+156%), from €9,676 to €24,808
- Other debts -€11,177
down €11,177 (-34.0%), from €32,882 to €21,705
- Tax, wage and social debts -€9,993
down €9,993 (-59.1%), from €16,923 to €6,929
of which Taxes: -€8,292
- Accrued charges and deferred income +€1,860
new in 2025: €1,860
- Trade debts +€1,327
up €1,327 (+225%), from €589 to €1,917
- Gross operating margin +€23,423
up €23,423 (+86.4%), from €27,119 to €50,542
- Staff costs +€15,311
up €15,311 (+140%), from €10,903 to €26,214
- Financial charges +€1,170
up €1,170 (+126%), from €930 to €2,100
- Depreciation +€875
up €875 (+141%), from €621 to €1,495
- Taxes +€510
up €510 (+15.7%), from €3,239 to €3,750
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 | €64,086 | €60,218 | -€3,868 | -6.0% |
| Fixed assets | 21/28 | €9,757 | €10,052 | +€295 | +3.0% |
| Tangible fixed assets | 22/27 | €6,757 | €7,052 | +€295 | +4.4% |
| Furniture and vehicles | 24 | €6,757 | €7,052 | +€295 | +4.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €54,329 | €50,167 | -€4,163 | -7.7% |
| Stocks and contracts in progress | 3 | €29,818 | €31,582 | +€1,763 | +5.9% |
| Stocks | 30/36 | €29,818 | €31,582 | +€1,763 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,882 | €2,870 | +€988 | +52.5% |
| Trade receivables | 40 | €1,129 | €405 | -€724 | -64.1% |
| Other amounts receivable | 41 | €752 | €2,465 | +€1,713 | +228% |
| Cash at bank and in hand | 54/58 | €22,629 | €12,509 | -€10,120 | -44.7% |
| Deferred charges and accrued income | 490/1 | - | €3,205 | +€3,205 | |
| Total equity and liabilities | 10/49 | €64,086 | €60,218 | -€3,868 | -6.0% |
| Equity | 10/15 | €12,676 | €27,808 | +€15,132 | +119% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,676 | €24,808 | +€15,132 | +156% |
| Distributable reserves | 133 | €9,676 | €24,808 | +€15,132 | +156% |
| Amounts payable | 17/49 | €51,410 | €32,410 | -€19,000 | -37.0% |
| Amounts payable within one year | 42/48 | €51,410 | €30,551 | -€20,860 | -40.6% |
| Trade debts | 44 | €589 | €1,917 | +€1,327 | +225% |
| Suppliers | 440/4 | €589 | €1,917 | +€1,327 | +225% |
| Advances received on contracts in progress | 46 | €1,016 | - | -€1,016 | |
| Taxes, remuneration and social security | 45 | €16,923 | €6,929 | -€9,993 | -59.1% |
| Taxes | 450/3 | €13,042 | €4,750 | -€8,292 | -63.6% |
| Remuneration and social security | 454/9 | €3,881 | €2,180 | -€1,701 | -43.8% |
| Other amounts payable | 47/48 | €32,882 | €21,705 | -€11,177 | -34.0% |
| Accrued charges and deferred income | 492/3 | - | €1,860 | +€1,860 | |
| Remuneration, social security and pensions | 62 | €10,903 | €26,214 | +€15,311 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €1,495 | +€875 | +141% |
| Other operating charges | 640/8 | €1,749 | €1,908 | +€159 | +9.1% |
| Gross operating margin | 9900 | €27,119 | €50,542 | +€23,423 | +86.4% |
| Operating profit (loss) | 9901 | €13,846 | €20,924 | +€7,078 | +51.1% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €930 | €2,100 | +€1,170 | +126% |
| Recurring financial charges | 65 | €930 | €2,100 | +€1,170 | +126% |
| Profit (loss) for the period before taxes | 9903 | €12,916 | €18,882 | +€5,966 | +46.2% |
| Income taxes | 67/77 | €3,239 | €3,750 | +€510 | +15.7% |
| Profit (loss) for the period | 9904 | €9,676 | €15,132 | +€5,456 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,676 | €15,132 | +€5,456 | +56.4% |
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 16 October 2026 via checked.be.