ATOMES: 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.
ATOMES
Largest movements
- Tangible fixed assets -€95,182
down €95,182 (-8.7%), from €1.1m to €998,100
of which Plant, machinery and equipment: -€51,562
- Receivables within one year +€88,211
up €88,211 (+366.4%), from €24,074 to €112,284
of which Trade receivables: +€89,521
- Deferred charges and accrued income -€25,423
down €25,423 (-95.4%), from €26,636 to €1,213
- Debts after one year -€163,322
down €163,322 (-19.6%), from €832,534 to €669,212
- Trade debts +€95,284
up €95,284 (+65.6%), from €145,209 to €240,494
- Profit (loss) carried forward +€47,777
up €47,777 (+46.1%), from -€103,678 to -€55,900
- Other debts -€27,338
down €27,338 (-24.0%), from €113,932 to €86,594
- Investment grants -€22,075
down €22,075 (-34.6%), from €63,731 to €41,656
- Gross operating margin +€101,664
up €101,664 (+35.6%), from €285,525 to €387,189
- Staff costs -€72,136
down €72,136 (-24.9%), from €290,091 to €217,955
- Financial income -€65,984
down €65,984 (-74.6%), from €88,510 to €22,526
- Other operating charges -€27,042
down €27,042 (-61.7%), from €43,860 to €16,819
- Depreciation -€7,034
down €7,034 (-6.4%), from €109,927 to €102,893
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 | €1,459,783 | €1,437,878 | -€21,905 | -1.5% |
| Fixed assets | 21/28 | €1,109,498 | €1,014,671 | -€94,827 | -8.5% |
| Tangible fixed assets | 22/27 | €1,093,283 | €998,100 | -€95,182 | -8.7% |
| Land and buildings | 22 | €810,288 | €776,785 | -€33,504 | -4.1% |
| Plant, machinery and equipment | 23 | €157,194 | €105,632 | -€51,562 | -32.8% |
| Furniture and vehicles | 24 | - | €84 | +€84 | |
| Leasing and similar rights | 25 | €125,800 | €115,600 | -€10,200 | -8.1% |
| Financial fixed assets | 28 | €16,215 | €16,571 | +€356 | +2.2% |
| Current assets | 29/58 | €350,285 | €423,207 | +€72,921 | +20.8% |
| Amounts receivable after more than one year | 29 | €152,031 | €152,031 | = | 0.0% |
| Trade receivables | 290 | €152,031 | €152,031 | = | 0.0% |
| Stocks and contracts in progress | 3 | €144,778 | €146,370 | +€1,592 | +1.1% |
| Stocks | 30/36 | €144,778 | €146,370 | +€1,592 | +1.1% |
| Amounts receivable within one year | 40/41 | €24,074 | €112,284 | +€88,211 | +366.4% |
| Trade receivables | 40 | €22,747 | €112,268 | +€89,521 | +393.5% |
| Other amounts receivable | 41 | €1,326 | €16 | -€1,310 | -98.8% |
| Cash at bank and in hand | 54/58 | €2,766 | €11,308 | +€8,542 | +308.8% |
| Deferred charges and accrued income | 490/1 | €26,636 | €1,213 | -€25,423 | -95.4% |
| Total equity and liabilities | 10/49 | €1,459,783 | €1,437,878 | -€21,905 | -1.5% |
| Equity | 10/15 | €107,633 | €133,335 | +€25,703 | +23.9% |
| Contributions | 10/11 | €21,600 | €21,600 | = | 0.0% |
| Reserves | 13 | €125,979 | €125,979 | = | 0.0% |
| Distributable reserves | 133 | €125,979 | €125,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,678 | -€55,900 | +€47,777 | +46.1% |
| Investment grants | 15 | €63,731 | €41,656 | -€22,075 | -34.6% |
| Amounts payable | 17/49 | €1,352,151 | €1,304,543 | -€47,608 | -3.5% |
| Amounts payable after more than one year | 17 | €832,534 | €669,212 | -€163,322 | -19.6% |
| Financial debts | 170/4 | €832,534 | €669,212 | -€163,322 | -19.6% |
| Amounts payable within one year | 42/48 | €519,616 | €633,730 | +€114,114 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €157,100 | €173,856 | +€16,756 | +10.7% |
| Financial debts | 43 | - | €9,958 | +€9,958 | |
| Credit institutions | 430/8 | - | €9,958 | +€9,958 | |
| Trade debts | 44 | €145,209 | €240,494 | +€95,284 | +65.6% |
| Suppliers | 440/4 | €145,209 | €240,494 | +€95,284 | +65.6% |
| Taxes, remuneration and social security | 45 | €103,375 | €122,828 | +€19,454 | +18.8% |
| Taxes | 450/3 | €18,712 | €14,072 | -€4,640 | -24.8% |
| Remuneration and social security | 454/9 | €84,663 | €108,756 | +€24,093 | +28.5% |
| Other amounts payable | 47/48 | €113,932 | €86,594 | -€27,338 | -24.0% |
| Accrued charges and deferred income | 492/3 | - | €1,601 | +€1,601 | |
| Remuneration, social security and pensions | 62 | €290,091 | €217,955 | -€72,136 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,927 | €102,893 | -€7,034 | -6.4% |
| Other operating charges | 640/8 | €43,860 | €16,819 | -€27,042 | -61.7% |
| Non-recurring operating charges | 66A | €2,959 | €99 | -€2,860 | -96.6% |
| Gross operating margin | 9900 | €285,525 | €387,189 | +€101,664 | +35.6% |
| Operating profit (loss) | 9901 | -€161,312 | €49,423 | +€210,736 | |
| Financial income | 75/76B | €88,510 | €22,526 | -€65,984 | -74.6% |
| Recurring financial income | 75 | €88,510 | €22,526 | -€65,984 | -74.6% |
| Financial charges | 65/66B | €30,565 | €23,915 | -€6,650 | -21.8% |
| Recurring financial charges | 65 | €30,565 | €23,915 | -€6,650 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€103,368 | €48,034 | +€151,402 | |
| Income taxes | 67/77 | €310 | €256 | -€54 | -17.3% |
| Profit (loss) for the period | 9904 | -€103,678 | €47,777 | +€151,455 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103,678 | €47,777 | +€151,455 |
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 11 October 2026 via checked.be.