ATREON: 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.
ATREON
Largest movements
- Cash -€1.1m
down €1.1m (-98.5%), from €1.1m to €16,229
mainly Contributions, distributions and other (-€800,000) and Other debts (-€297,144)
- Tangible fixed assets +€58,327
up €58,327 (+7.1%), from €822,668 to €880,995
of which Furniture and vehicles: +€66,126
- Reserves -€724,755
down €724,755 (-55.7%), from €1.3m to €575,501
of which Distributable reserves: -€724,755
- Other debts -€297,144
down €297,144 (-92.7%), from €320,374 to €23,230
- Gross operating margin +€126,390
up €126,390 (+431%), from €29,303 to €155,693
- Taxes +€28,093
up €28,093 (+3,715%), from €756 to €28,850
- Financial income -€17,052
down €17,052 (-59.0%), from €28,917 to €11,865
- Other operating charges +€2,985
up €2,985 (+39.0%), from €7,663 to €10,648
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,025,668 | €1,995,571 | -€1.0m | -34.0% |
| Fixed assets | 21/28 | €822,668 | €880,995 | +€58,327 | +7.1% |
| Tangible fixed assets | 22/27 | €822,668 | €880,995 | +€58,327 | +7.1% |
| Land and buildings | 22 | €716,940 | €710,859 | -€6,081 | -0.8% |
| Plant, machinery and equipment | 23 | €89,359 | €87,641 | -€1,718 | -1.9% |
| Furniture and vehicles | 24 | €16,369 | €82,495 | +€66,126 | +404% |
| Current assets | 29/58 | €2,202,999 | €1,114,575 | -€1.1m | -49.4% |
| Stocks and contracts in progress | 3 | €1,062,955 | €1,062,955 | = | 0.0% |
| Stocks | 30/36 | €1,062,955 | €1,062,955 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,343 | €33,082 | -€12,261 | -27.0% |
| Trade receivables | 40 | €12,100 | - | -€12,100 | |
| Other amounts receivable | 41 | €33,243 | €33,082 | -€161 | -0.5% |
| Cash at bank and in hand | 54/58 | €1,093,134 | €16,229 | -€1.1m | -98.5% |
| Deferred charges and accrued income | 490/1 | €1,568 | €2,309 | +€741 | +47.3% |
| Total equity and liabilities | 10/49 | €3,025,668 | €1,995,571 | -€1.0m | -34.0% |
| Equity | 10/15 | €2,683,208 | €1,958,453 | -€724,755 | -27.0% |
| Contributions | 10/11 | €1,382,952 | €1,382,952 | = | 0.0% |
| Reserves | 13 | €1,300,256 | €575,501 | -€724,755 | -55.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,298,396 | €573,641 | -€724,755 | -55.8% |
| Amounts payable | 17/49 | €342,460 | €37,117 | -€305,342 | -89.2% |
| Amounts payable within one year | 42/48 | €342,460 | €37,117 | -€305,342 | -89.2% |
| Trade debts | 44 | €363 | €10,798 | +€10,435 | +2,875% |
| Suppliers | 440/4 | €363 | €10,798 | +€10,435 | +2,875% |
| Taxes, remuneration and social security | 45 | €21,723 | €3,089 | -€18,633 | -85.8% |
| Taxes | 450/3 | €17,043 | €3,089 | -€13,953 | -81.9% |
| Remuneration and social security | 454/9 | €4,680 | - | -€4,680 | |
| Other amounts payable | 47/48 | €320,374 | €23,230 | -€297,144 | -92.7% |
| Non-recurring operating income | 76A | - | €19,168 | +€19,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,570 | €52,311 | +€741 | +1.4% |
| Other operating charges | 640/8 | €7,663 | €10,648 | +€2,985 | +39.0% |
| Gross operating margin | 9900 | €29,303 | €155,693 | +€126,390 | +431% |
| Operating profit (loss) | 9901 | -€29,930 | €92,734 | +€122,664 | |
| Financial income | 75/76B | €28,917 | €11,865 | -€17,052 | -59.0% |
| Recurring financial income | 75 | €28,917 | €11,865 | -€17,052 | -59.0% |
| Financial charges | 65/66B | €530 | €504 | -€26 | -4.9% |
| Recurring financial charges | 65 | €530 | €504 | -€26 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,543 | €104,095 | +€105,637 | |
| Income taxes | 67/77 | €756 | €28,850 | +€28,093 | +3,715% |
| Profit (loss) for the period | 9904 | -€2,299 | €75,245 | +€77,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,299 | €75,245 | +€77,544 |
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 28 October 2026 via checked.be.