Atoms & Art: what changed
Atoms & Art
Largest movements
- Receivables within one year +€9,046
up €9,046 (+112%), from €8,071 to €17,117
- Cash +€5,518
up €5,518 (+30.2%), from €18,286 to €23,804
mainly Net result for the year (+€33,924) and Other debts (+€8,535)
- Profit (loss) carried forward +€33,924
up €33,924 (+78.5%), from -€43,236 to -€9,311
- Trade debts -€28,675
down €28,675 (-98.4%), from €29,144 to €469
- Other debts +€8,535
up €8,535 (+27.8%), from €30,697 to €39,232
- Tax, wage and social debts +€780
up €780 (+46.1%), from €1,691 to €2,471
- Gross operating margin +€22,526
up €22,526 (+184%), from €12,265 to €34,792
- Other operating charges +€745
up €745 (+1,202%), from €62 to €807
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,356 | €40,920 | +€14,564 | +55.3% |
| Current assets | 29/58 | €26,356 | €40,920 | +€14,564 | +55.3% |
| Amounts receivable within one year | 40/41 | €8,071 | €17,117 | +€9,046 | +112% |
| Trade receivables | 40 | €8,071 | €17,117 | +€9,046 | +112% |
| Cash at bank and in hand | 54/58 | €18,286 | €23,804 | +€5,518 | +30.2% |
| Total equity and liabilities | 10/49 | €26,356 | €40,920 | +€14,564 | +55.3% |
| Equity | 10/15 | -€35,176 | -€1,251 | +€33,924 | +96.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€43,236 | -€9,311 | +€33,924 | +78.5% |
| Amounts payable | 17/49 | €61,532 | €42,172 | -€19,360 | -31.5% |
| Amounts payable within one year | 42/48 | €61,532 | €42,172 | -€19,360 | -31.5% |
| Trade debts | 44 | €29,144 | €469 | -€28,675 | -98.4% |
| Suppliers | 440/4 | €29,144 | €469 | -€28,675 | -98.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,691 | €2,471 | +€780 | +46.1% |
| Taxes | 450/3 | €1,691 | €2,471 | +€780 | +46.1% |
| Other amounts payable | 47/48 | €30,697 | €39,232 | +€8,535 | +27.8% |
| Other operating charges | 640/8 | €62 | €807 | +€745 | +1,202% |
| Gross operating margin | 9900 | €12,265 | €34,792 | +€22,526 | +184% |
| Operating profit (loss) | 9901 | €12,203 | €33,984 | +€21,781 | +178% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €54 | €60 | +€6 | +11.0% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €12,149 | €33,924 | +€21,775 | +179% |
| Profit (loss) for the period | 9904 | €12,149 | €33,924 | +€21,775 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €12,149 | €33,924 | +€21,775 | +179% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.