ATRIA: 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.
ATRIA
Largest movements
- Receivables within one year -€1.0m
down €1.0m (-41.2%), from €2.5m to €1.5m
of which Other amounts receivable: -€1.0m
- Cash +€921,881
up €921,881 (+7462.8%), from €12,353 to €934,234
mainly Receivables within one year (+€1.0m) and Depreciation (+€21,732)
- Tangible fixed assets +€65,768
up €65,768 (+11.6%), from €568,513 to €634,281
of which Assets under construction and advance payments: +€87,500
- Reserves -€41,510
down €41,510 (-1.6%), from €2.5m to €2.5m
of which Distributable reserves: -€29,224
- Purchases and services -€59,787
no longer reported in 2026 (was €59,787)
- Financial income -€33,431
down €33,431 (-44.2%), from €75,576 to €42,145
- Gross operating margin +€8,980
up €8,980 (+15.0%), from -€59,787 to -€50,807
- Taxes +€4,488
up €4,488 (+876.6%), from €512 to €5,000
- Other operating charges +€1,807
up €1,807 (+22.3%), from €8,104 to €9,911
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,073,111 | €3,034,580 | -€38,531 | -1.3% |
| Fixed assets | 21/28 | €568,513 | €634,281 | +€65,768 | +11.6% |
| Tangible fixed assets | 22/27 | €568,513 | €634,281 | +€65,768 | +11.6% |
| Land and buildings | 22 | €568,513 | €546,781 | -€21,732 | -3.8% |
| Assets under construction and advance payments | 27 | - | €87,500 | +€87,500 | |
| Current assets | 29/58 | €2,504,598 | €2,400,299 | -€104,299 | -4.2% |
| Amounts receivable within one year | 40/41 | €2,492,245 | €1,466,065 | -€1.0m | -41.2% |
| Trade receivables | 40 | - | €10,182 | +€10,182 | |
| Other amounts receivable | 41 | €2,492,245 | €1,455,883 | -€1.0m | -41.6% |
| Cash at bank and in hand | 54/58 | €12,353 | €934,234 | +€921,881 | +7462.8% |
| Total equity and liabilities | 10/49 | €3,073,111 | €3,034,580 | -€38,531 | -1.3% |
| Equity | 10/15 | €2,818,494 | €2,776,984 | -€41,510 | -1.5% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €2,518,494 | €2,476,984 | -€41,510 | -1.6% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €758,369 | €746,083 | -€12,286 | -1.6% |
| Distributable reserves | 133 | €1,730,125 | €1,700,901 | -€29,224 | -1.7% |
| Provisions and deferred taxes | 16 | €252,790 | €248,694 | -€4,096 | -1.6% |
| Deferred taxes | 168 | €252,790 | €248,694 | -€4,096 | -1.6% |
| Amounts payable | 17/49 | €1,827 | €8,902 | +€7,075 | +387.2% |
| Amounts payable within one year | 42/48 | €1,827 | €8,902 | +€7,075 | +387.2% |
| Trade debts | 44 | €1,815 | €8,902 | +€7,087 | +390.5% |
| Suppliers | 440/4 | €1,815 | €8,902 | +€7,087 | +390.5% |
| Taxes, remuneration and social security | 45 | €12 | - | -€12 | |
| Taxes | 450/3 | €12 | - | -€12 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,787 | - | -€59,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,761 | €21,732 | -€29 | -0.1% |
| Other operating charges | 640/8 | €8,104 | €9,911 | +€1,807 | +22.3% |
| Gross operating margin | 9900 | -€59,787 | -€50,807 | +€8,980 | +15.0% |
| Operating profit (loss) | 9901 | -€89,652 | -€82,450 | +€7,202 | +8.0% |
| Financial income | 75/76B | €75,576 | €42,145 | -€33,431 | -44.2% |
| Recurring financial income | 75 | €75,576 | €42,145 | -€33,431 | -44.2% |
| Financial charges | 65/66B | €279 | €300 | +€21 | +7.5% |
| Recurring financial charges | 65 | €279 | €300 | +€21 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,355 | -€40,605 | -€26,250 | -182.9% |
| Transfer from deferred taxes | 780 | €4,101 | €4,095 | -€6 | -0.1% |
| Income taxes | 67/77 | €512 | €5,000 | +€4,488 | +876.6% |
| Profit (loss) for the period | 9904 | -€10,766 | -€41,510 | -€30,744 | -285.6% |
| Transfer from tax-exempt reserves | 789 | €12,302 | €12,286 | -€16 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,536 | -€29,224 | -€30,760 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.