ATOMO: 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.
ATOMO
Largest movements
- Cash -€38,959
down €38,959 (-26.4%), from €147,739 to €108,780
mainly Other debts (-€22,763) and Net result for the year (-€21,019)
- Receivables within one year +€16,327
up €16,327 (+252.8%), from €6,458 to €22,785
of which Trade receivables: +€22,305
- Deferred charges and accrued income +€15,029
up €15,029 (+245.3%), from €6,126 to €21,155
- Tangible fixed assets -€4,778
down €4,778 (-9.2%), from €52,193 to €47,415
of which Furniture and vehicles: -€8,847
- Trade debts +€33,531
up €33,531 (+3395.1%), from €988 to €34,519
- Other debts -€22,763
down €22,763 (-74.1%), from €30,710 to €7,947
- Profit (loss) carried forward -€21,019
down €21,019 (-72.8%), from -€28,857 to -€49,876
- Debts after one year -€10,561
down €10,561 (-43.5%), from €24,304 to €13,744
- Tax, wage and social debts +€5,649
up €5,649 (+4186.4%), from €135 to €5,784
of which Taxes: +€5,784
- Gross operating margin +€50,217
up €50,217 (+97.8%), from -€51,354 to -€1,137
- Staff costs -€9,688
down €9,688 (-100.0%), from €9,688 to €0
- Financial income -€2,018
down €2,018 (-81.9%), from €2,463 to €446
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 | €241,546 | €229,496 | -€12,050 | -5.0% |
| Fixed assets | 21/28 | €52,193 | €47,415 | -€4,778 | -9.2% |
| Tangible fixed assets | 22/27 | €52,193 | €47,415 | -€4,778 | -9.2% |
| Furniture and vehicles | 24 | €46,030 | €37,183 | -€8,847 | -19.2% |
| Other tangible fixed assets | 26 | €6,164 | €10,232 | +€4,069 | +66.0% |
| Current assets | 29/58 | €189,352 | €182,080 | -€7,272 | -3.8% |
| Amounts receivable within one year | 40/41 | €6,458 | €22,785 | +€16,327 | +252.8% |
| Trade receivables | 40 | €383 | €22,688 | +€22,305 | +5825.8% |
| Other amounts receivable | 41 | €6,075 | €98 | -€5,977 | -98.4% |
| Current investments | 50/53 | €29,029 | €29,360 | +€331 | +1.1% |
| Cash at bank and in hand | 54/58 | €147,739 | €108,780 | -€38,959 | -26.4% |
| Deferred charges and accrued income | 490/1 | €6,126 | €21,155 | +€15,029 | +245.3% |
| Total equity and liabilities | 10/49 | €241,546 | €229,496 | -€12,050 | -5.0% |
| Equity | 10/15 | €174,867 | €153,848 | -€21,019 | -12.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €197,527 | €197,527 | = | 0.0% |
| Distributable reserves | 133 | €197,527 | €197,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,857 | -€49,876 | -€21,019 | -72.8% |
| Amounts payable | 17/49 | €66,679 | €75,648 | +€8,968 | +13.5% |
| Amounts payable after more than one year | 17 | €24,304 | €13,744 | -€10,561 | -43.5% |
| Financial debts | 170/4 | €24,304 | €13,744 | -€10,561 | -43.5% |
| Amounts payable within one year | 42/48 | €42,021 | €61,904 | +€19,882 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €10,189 | €10,561 | +€372 | +3.6% |
| Financial debts | 43 | €0 | €3,094 | +€3,094 | |
| Credit institutions | 430/8 | €0 | €3,094 | +€3,094 | |
| Trade debts | 44 | €988 | €34,519 | +€33,531 | +3395.1% |
| Suppliers | 440/4 | €988 | €34,519 | +€33,531 | +3395.1% |
| Taxes, remuneration and social security | 45 | €135 | €5,784 | +€5,649 | +4186.4% |
| Taxes | 450/3 | €0 | €5,784 | +€5,784 | |
| Remuneration and social security | 454/9 | €135 | €0 | -€135 | -100.0% |
| Other amounts payable | 47/48 | €30,710 | €7,947 | -€22,763 | -74.1% |
| Accrued charges and deferred income | 492/3 | €353 | €0 | -€353 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,688 | €0 | -€9,688 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,349 | €16,096 | -€253 | -1.5% |
| Other operating charges | 640/8 | €2,046 | €2,240 | +€195 | +9.5% |
| Gross operating margin | 9900 | -€51,354 | -€1,137 | +€50,217 | +97.8% |
| Operating profit (loss) | 9901 | -€79,436 | -€19,473 | +€59,964 | +75.5% |
| Financial income | 75/76B | €2,463 | €446 | -€2,018 | -81.9% |
| Recurring financial income | 75 | €2,463 | €446 | -€2,018 | -81.9% |
| Financial charges | 65/66B | €1,566 | €1,259 | -€307 | -19.6% |
| Recurring financial charges | 65 | €1,566 | €1,259 | -€307 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€78,539 | -€20,286 | +€58,253 | +74.2% |
| Income taxes | 67/77 | €618 | €733 | +€115 | +18.6% |
| Profit (loss) for the period | 9904 | -€79,157 | -€21,019 | +€58,138 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,157 | -€21,019 | +€58,138 | +73.4% |
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 3 October 2026 via checked.be.