Atomic BITS: 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.
Atomic BITS
Largest movements
- Cash +€39,912
up €39,912 (+85.2%), from €46,855 to €86,767
mainly Net result for the year (+€88,023) and Current investments (+€14,978)
- Current investments -€14,978
down €14,978 (-99.5%), from €15,060 to €81
- Tangible fixed assets -€3,957
down €3,957 (-15.0%), from €26,299 to €22,341
of which Other tangible fixed assets: -€2,100
- Receivables within one year +€2,070
up €2,070 (+6.4%), from €32,241 to €34,310
of which Trade receivables: +€1,907
- Profit (loss) carried forward +€88,023
up €88,023 (+401.1%), from €21,945 to €109,969
- Tax, wage and social debts -€28,512
down €28,512 (-76.0%), from €37,512 to €9,000
of which Remuneration and social security: -€25,568
- Other debts -€23,104
down €23,104 (-82.5%), from €28,016 to €4,912
- Accrued charges and deferred income -€16,175
down €16,175 (-100.0%), from €16,175 to €0
- Trade debts +€1,909
up €1,909 (+1405.6%), from €136 to €2,044
- Staff costs -€96,768
down €96,768, from €92,366 to -€4,402
- Gross operating margin +€84,725
up €84,725 (+709.7%), from €11,937 to €96,662
- Depreciation -€2,006
down €2,006 (-14.9%), from €13,504 to €11,499
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 | €124,266 | €146,401 | +€22,135 | +17.8% |
| Fixed assets | 21/28 | €26,300 | €22,342 | -€3,957 | -15.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,299 | €22,341 | -€3,957 | -15.0% |
| Furniture and vehicles | 24 | €12,904 | €11,046 | -€1,857 | -14.4% |
| Other tangible fixed assets | 26 | €13,395 | €11,295 | -€2,100 | -15.7% |
| Current assets | 29/58 | €97,966 | €124,059 | +€26,092 | +26.6% |
| Amounts receivable within one year | 40/41 | €32,241 | €34,310 | +€2,070 | +6.4% |
| Trade receivables | 40 | €32,230 | €34,137 | +€1,907 | +5.9% |
| Other amounts receivable | 41 | €11 | €173 | +€163 | +1529.3% |
| Current investments | 50/53 | €15,060 | €81 | -€14,978 | -99.5% |
| Cash at bank and in hand | 54/58 | €46,855 | €86,767 | +€39,912 | +85.2% |
| Deferred charges and accrued income | 490/1 | €3,811 | €2,900 | -€911 | -23.9% |
| Total equity and liabilities | 10/49 | €124,266 | €146,401 | +€22,135 | +17.8% |
| Equity | 10/15 | €42,350 | €130,374 | +€88,023 | +207.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,945 | €109,969 | +€88,023 | +401.1% |
| Amounts payable | 17/49 | €81,916 | €16,027 | -€65,888 | -80.4% |
| Amounts payable within one year | 42/48 | €65,741 | €16,027 | -€49,713 | -75.6% |
| Financial debts | 43 | €77 | €71 | -€6 | -7.8% |
| Credit institutions | 430/8 | €77 | €71 | -€6 | -7.8% |
| Trade debts | 44 | €136 | €2,044 | +€1,909 | +1405.6% |
| Suppliers | 440/4 | €136 | €2,044 | +€1,909 | +1405.6% |
| Taxes, remuneration and social security | 45 | €37,512 | €9,000 | -€28,512 | -76.0% |
| Taxes | 450/3 | €11,944 | €9,000 | -€2,944 | -24.6% |
| Remuneration and social security | 454/9 | €25,568 | €0 | -€25,568 | -100.0% |
| Other amounts payable | 47/48 | €28,016 | €4,912 | -€23,104 | -82.5% |
| Accrued charges and deferred income | 492/3 | €16,175 | €0 | -€16,175 | -100.0% |
| Remuneration, social security and pensions | 62 | €92,366 | -€4,402 | -€96,768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,504 | €11,499 | -€2,006 | -14.9% |
| Other operating charges | 640/8 | €1,404 | €1,157 | -€248 | -17.6% |
| Gross operating margin | 9900 | €11,937 | €96,662 | +€84,725 | +709.7% |
| Operating profit (loss) | 9901 | -€95,337 | €88,409 | +€183,746 | |
| Financial income | 75/76B | €88 | €31 | -€57 | -65.1% |
| Recurring financial income | 75 | €88 | €31 | -€57 | -65.1% |
| Financial charges | 65/66B | €54 | €80 | +€26 | +49.3% |
| Recurring financial charges | 65 | €54 | €80 | +€26 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€95,303 | €88,360 | +€183,662 | |
| Income taxes | 67/77 | €317 | €336 | +€19 | +6.1% |
| Profit (loss) for the period | 9904 | -€95,619 | €88,023 | +€183,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,619 | €88,023 | +€183,643 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.