ATOPIE: 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.
What changed
ATOPIE
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€120,417
2024 · €94,933+€25,484
Equity
€1.1m
2024 · €1.2m-€109,583
Cash
€117,797
2024 · €16,295+€101,503
Balance sheet total
€1.9m
2024 · €2.0m-€159,106
Largest movements
Assets
- Current investments -€335,123
down €335,123 (-31.7%), from €1.1m to €720,488
- Cash +€101,503
up €101,503 (+623%), from €16,295 to €117,797
mainly Current investments (+€335,123) and Net result for the year (+€120,417)
- Tangible fixed assets +€59,489
up €59,489 (+6.9%), from €864,931 to €924,420
of which Assets under construction and advance payments: +€100,421
Equity and liabilities
- Reserves -€109,583
down €109,583 (-9.3%), from €1.2m to €1.1m
of which Distributable reserves: -€109,583
- Other debts -€27,466
down €27,466 (-50.9%), from €53,910 to €26,444
Income statement
- Gross operating margin +€43,529
up €43,529 (+18.0%), from €242,048 to €285,578
- Financial charges +€17,341
up €17,341 (+49.7%), from €34,880 to €52,222
- Other operating charges -€16,605
down €16,605 (-40.5%), from €40,969 to €24,364
- Taxes +€7,730
up €7,730 (+18.7%), from €41,241 to €48,971
- Write-downs +€6,109
new in 2025: €6,109
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.
Result 2024
€94,933
Gross operating margin
+€43,529
Depreciation
-€5,411
Write-downs
-€6,109
Provisions
+€109
Other operating charges
+€16,605
Financial income
+€1,832
Financial charges
-€17,341
Taxes
-€7,730
Result 2025
€120,417
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€139,751
Investment
+€222,069
Financing
-€260,317
Cash 2024
€16,295
From operations (derived)
+€139,751
Net result for the year
+€120,417
Depreciation
+€53,565
Receivables within one year
-€13,660
Deferred charges and accrued income
-€1,365
Provisions
-€2,121
Trade debts
+€9,144
Tax, wage and social debts
-€2,791
Other debts
-€27,466
Accrued charges and deferred income
+€4,028
Investment (derived)
+€222,069
Investment in fixed assets (net)
-€113,054
Current investments
+€335,123
Financing
-€260,317
Debts after one year
-€17,901
Current portion of long-term debt
-€12,416
Contributions, distributions and other
-€230,000
Cash 2025
€117,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,025,075 | €1,865,969 | -€159,106 | -7.9% |
| Fixed assets | 21/28 | €865,042 | €924,531 | +€59,489 | +6.9% |
| Tangible fixed assets | 22/27 | €864,931 | €924,420 | +€59,489 | +6.9% |
| Land and buildings | 22 | €246,352 | €241,170 | -€5,182 | -2.1% |
| Furniture and vehicles | 24 | €84,885 | €68,074 | -€16,810 | -19.8% |
| Leasing and similar rights | 25 | €344,223 | €325,487 | -€18,736 | -5.4% |
| Other tangible fixed assets | 26 | €813 | €609 | -€203 | -25.0% |
| Assets under construction and advance payments | 27 | €188,659 | €289,080 | +€100,421 | +53.2% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €1,160,033 | €941,438 | -€218,595 | -18.8% |
| Amounts receivable within one year | 40/41 | €82,236 | €95,896 | +€13,660 | +16.6% |
| Trade receivables | 40 | €52,054 | €95,896 | +€43,842 | +84.2% |
| Other amounts receivable | 41 | €30,182 | - | -€30,182 | |
| Current investments | 50/53 | €1,055,612 | €720,488 | -€335,123 | -31.7% |
| Cash at bank and in hand | 54/58 | €16,295 | €117,797 | +€101,503 | +623% |
| Deferred charges and accrued income | 490/1 | €5,890 | €7,256 | +€1,365 | +23.2% |
| Total equity and liabilities | 10/49 | €2,025,075 | €1,865,969 | -€159,106 | -7.9% |
| Equity | 10/15 | €1,195,362 | €1,085,779 | -€109,583 | -9.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,174,779 | €1,065,196 | -€109,583 | -9.3% |
| Tax-exempt reserves | 132 | €39,435 | €39,435 | = | 0.0% |
| Distributable reserves | 133 | €1,135,344 | €1,025,761 | -€109,583 | -9.7% |
| Profit (loss) carried forward | 14 | €123 | €123 | = | 0.0% |
| Provisions and deferred taxes | 16 | €346,521 | €344,400 | -€2,121 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €346,521 | €344,400 | -€2,121 | -0.6% |
| Other liabilities and charges | 164/5 | €346,521 | €344,400 | -€2,121 | -0.6% |
| Amounts payable | 17/49 | €483,192 | €435,789 | -€47,402 | -9.8% |
| Amounts payable after more than one year | 17 | €376,313 | €358,412 | -€17,901 | -4.8% |
| Financial debts | 170/4 | €319,786 | €302,352 | -€17,434 | -5.5% |
| Other amounts payable | 178/9 | €56,527 | €56,060 | -€467 | -0.8% |
| Amounts payable within one year | 42/48 | €104,403 | €70,874 | -€33,529 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €30,317 | €17,901 | -€12,416 | -41.0% |
| Trade debts | 44 | €93 | €9,237 | +€9,144 | +9,840% |
| Suppliers | 440/4 | €93 | €9,237 | +€9,144 | +9,840% |
| Taxes, remuneration and social security | 45 | €20,083 | €17,292 | -€2,791 | -13.9% |
| Taxes | 450/3 | €13,583 | €10,792 | -€2,791 | -20.5% |
| Remuneration and social security | 454/9 | €6,500 | €6,500 | = | 0.0% |
| Other amounts payable | 47/48 | €53,910 | €26,444 | -€27,466 | -50.9% |
| Accrued charges and deferred income | 492/3 | €2,476 | €6,503 | +€4,028 | +163% |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,154 | €53,565 | +€5,411 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,109 | +€6,109 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,012 | -€2,121 | -€109 | -5.4% |
| Other operating charges | 640/8 | €40,969 | €24,364 | -€16,605 | -40.5% |
| Gross operating margin | 9900 | €242,048 | €285,578 | +€43,529 | +18.0% |
| Operating profit (loss) | 9901 | €154,938 | €203,662 | +€48,724 | +31.4% |
| Financial income | 75/76B | €16,116 | €17,949 | +€1,832 | +11.4% |
| Recurring financial income | 75 | €16,116 | €17,949 | +€1,832 | +11.4% |
| Financial charges | 65/66B | €34,880 | €52,222 | +€17,341 | +49.7% |
| Recurring financial charges | 65 | €34,880 | €52,222 | +€17,341 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €136,174 | €169,388 | +€33,214 | +24.4% |
| Income taxes | 67/77 | €41,241 | €48,971 | +€7,730 | +18.7% |
| Profit (loss) for the period | 9904 | €94,933 | €120,417 | +€25,484 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €94,933 | €120,417 | +€25,484 | +26.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.