ATOMIC: what changed
Two fiscal 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.
ATOMIC
Largest movements
- Receivables within one year +€16,239
up €16,239 (+1264.8%), from €1,284 to €17,523
of which Trade receivables: +€15,000
- Cash -€13,406
down €13,406 (-65.2%), from €20,570 to €7,164
mainly Debts after one year (-€33,000) and Receivables within one year (-€16,239)
- Tangible fixed assets -€12,423
down €12,423 (-25.2%), from €49,280 to €36,857
of which Furniture and vehicles: -€12,107
- Current investments +€10,026
up €10,026 (+170.6%), from €5,875 to €15,901
- Profit (loss) carried forward +€36,414
up €36,414 (+95.3%), from €38,213 to €74,628
- Debts after one year -€33,000
down €33,000 (-100.0%), from €33,000 to €0
- Accrued charges and deferred income -€3,163
down €3,163 (-93.0%), from €3,402 to €239
- Financial charges -€3,148
down €3,148 (-91.1%), from €3,457 to €309
- Taxes +€651
up €651 (+7.4%), from €8,763 to €9,414
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 | €80,514 | €81,007 | +€493 | +0.6% |
| Fixed assets | 21/28 | €49,280 | €36,857 | -€12,423 | -25.2% |
| Tangible fixed assets | 22/27 | €49,280 | €36,857 | -€12,423 | -25.2% |
| Plant, machinery and equipment | 23 | €506 | €190 | -€316 | -62.5% |
| Furniture and vehicles | 24 | €48,774 | €36,667 | -€12,107 | -24.8% |
| Current assets | 29/58 | €31,234 | €44,150 | +€12,917 | +41.4% |
| Amounts receivable within one year | 40/41 | €1,284 | €17,523 | +€16,239 | +1264.8% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €1,284 | €2,523 | +€1,239 | +96.5% |
| Current investments | 50/53 | €5,875 | €15,901 | +€10,026 | +170.6% |
| Cash at bank and in hand | 54/58 | €20,570 | €7,164 | -€13,406 | -65.2% |
| Deferred charges and accrued income | 490/1 | €3,504 | €3,563 | +€59 | +1.7% |
| Total equity and liabilities | 10/49 | €80,514 | €81,007 | +€493 | +0.6% |
| Equity | 10/15 | €40,713 | €77,128 | +€36,414 | +89.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,213 | €74,628 | +€36,414 | +95.3% |
| Amounts payable | 17/49 | €39,800 | €3,879 | -€35,921 | -90.3% |
| Amounts payable after more than one year | 17 | €33,000 | €0 | -€33,000 | -100.0% |
| Financial debts | 170/4 | €33,000 | €0 | -€33,000 | -100.0% |
| Amounts payable within one year | 42/48 | €3,399 | €3,640 | +€242 | +7.1% |
| Financial debts | 43 | €0 | €20 | +€20 | |
| Credit institutions | 430/8 | €0 | €20 | +€20 | |
| Trade debts | 44 | €399 | €621 | +€222 | +55.7% |
| Suppliers | 440/4 | €399 | €621 | +€222 | +55.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,402 | €239 | -€3,163 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,810 | €14,105 | +€295 | +2.1% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €59,684 | €60,184 | +€500 | +0.8% |
| Operating profit (loss) | 9901 | €45,874 | €45,935 | +€61 | +0.1% |
| Financial income | 75/76B | €157 | €202 | +€45 | +28.9% |
| Recurring financial income | 75 | €157 | €202 | +€45 | +28.9% |
| Financial charges | 65/66B | €3,457 | €309 | -€3,148 | -91.1% |
| Recurring financial charges | 65 | €3,457 | €309 | -€3,148 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €42,575 | €45,829 | +€3,254 | +7.6% |
| Income taxes | 67/77 | €8,763 | €9,414 | +€651 | +7.4% |
| Profit (loss) for the period | 9904 | €33,811 | €36,414 | +€2,603 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,811 | €36,414 | +€2,603 | +7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.