ATOMIC MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€50,672
up €50,672 (+220.1%), from €23,018 to €73,690
mainly Net result for the year (+€30,352) and Receivables within one year (+€13,379)
- Receivables within one year -€13,379
down €13,379 (-45.0%), from €29,707 to €16,328
of which Trade receivables: -€10,522
- Profit (loss) carried forward +€30,352
up €30,352 (+97.1%), from €31,255 to €61,608
- Tax, wage and social debts +€8,997
up €8,997 (+59.5%), from €15,110 to €24,107
of which Taxes: +€11,537
- Other debts -€3,431
no longer reported in 2025 (was €3,431)
- Trade debts +€1,445
up €1,445 (+87.1%), from €1,658 to €3,103
- Gross operating margin +€20,278
up €20,278 (+90.2%), from €22,478 to €42,756
- Taxes +€3,944
up €3,944 (+63.9%), from €6,175 to €10,119
- Other operating charges -€500
no longer reported in 2025 (was €500)
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 | €55,155 | €92,168 | +€37,013 | +67.1% |
| Fixed assets | 21/28 | €2,430 | €2,150 | -€280 | -11.5% |
| Tangible fixed assets | 22/27 | €2,430 | €2,150 | -€280 | -11.5% |
| Other tangible fixed assets | 26 | €2,430 | €2,150 | -€280 | -11.5% |
| Current assets | 29/58 | €52,725 | €90,018 | +€37,293 | +70.7% |
| Amounts receivable within one year | 40/41 | €29,707 | €16,328 | -€13,379 | -45.0% |
| Trade receivables | 40 | €25,882 | €15,360 | -€10,522 | -40.7% |
| Other amounts receivable | 41 | €3,825 | €969 | -€2,857 | -74.7% |
| Cash at bank and in hand | 54/58 | €23,018 | €73,690 | +€50,672 | +220.1% |
| Total equity and liabilities | 10/49 | €55,155 | €92,168 | +€37,013 | +67.1% |
| Equity | 10/15 | €34,255 | €64,608 | +€30,352 | +88.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,255 | €61,608 | +€30,352 | +97.1% |
| Amounts payable | 17/49 | €20,899 | €27,560 | +€6,660 | +31.9% |
| Amounts payable within one year | 42/48 | €20,199 | €27,210 | +€7,010 | +34.7% |
| Trade debts | 44 | €1,658 | €3,103 | +€1,445 | +87.1% |
| Suppliers | 440/4 | €1,658 | €3,103 | +€1,445 | +87.1% |
| Taxes, remuneration and social security | 45 | €15,110 | €24,107 | +€8,997 | +59.5% |
| Taxes | 450/3 | €10,020 | €21,557 | +€11,537 | +115.1% |
| Remuneration and social security | 454/9 | €5,090 | €2,550 | -€2,540 | -49.9% |
| Other amounts payable | 47/48 | €3,431 | - | -€3,431 | |
| Accrued charges and deferred income | 492/3 | €700 | €350 | -€350 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €280 | = | 0.0% |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | €22,478 | €42,756 | +€20,278 | +90.2% |
| Operating profit (loss) | 9901 | €21,698 | €42,476 | +€20,778 | +95.8% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €2,275 | €2,005 | -€270 | -11.9% |
| Recurring financial charges | 65 | €2,275 | €2,005 | -€270 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €19,452 | €40,471 | +€21,019 | +108.1% |
| Income taxes | 67/77 | €6,175 | €10,119 | +€3,944 | +63.9% |
| Profit (loss) for the period | 9904 | €13,278 | €30,352 | +€17,075 | +128.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,278 | €30,352 | +€17,075 | +128.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.