ATRIA: 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.
ATRIA
Largest movements
- Receivables within one year +€187,327
up €187,327 (+43.3%), from €432,145 to €619,472
of which Trade receivables: +€187,327
- Deferred charges and accrued income -€113,377
down €113,377 (-57.0%), from €198,970 to €85,593
- Tangible fixed assets -€85,114
down €85,114 (-3.6%), from €2.4m to €2.3m
of which Land and buildings: -€63,894
- Reserves +€155,000
up €155,000 (+9.1%), from €1.7m to €1.9m
of which Distributable reserves: +€155,000
- Debts after one year -€135,035
down €135,035 (-17.2%), from €784,062 to €649,026
- Other debts -€119,246
down €119,246 (-33.4%), from €356,528 to €237,282
- Trade debts +€52,578
up €52,578 (+15.2%), from €346,483 to €399,061
- Tax, wage and social debts +€51,121
up €51,121 (+81.8%), from €62,482 to €113,603
of which Taxes: +€47,553
- Other operating charges -€87,764
down €87,764 (-83.8%), from €104,695 to €16,931
- Gross operating margin -€47,407
down €47,407 (-5.8%), from €813,661 to €766,254
- Staff costs -€40,696
down €40,696 (-21.6%), from €187,985 to €147,288
- Taxes +€40,614
up €40,614 (+39.6%), from €102,660 to €143,274
- Financial income +€11,477
new in 2025: €11,477
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 | €4,021,786 | €3,991,529 | -€30,257 | -0.8% |
| Fixed assets | 21/28 | €2,425,126 | €2,339,761 | -€85,364 | -3.5% |
| Intangible fixed assets | 21 | €250 | €0 | -€250 | -100% |
| Tangible fixed assets | 22/27 | €2,397,298 | €2,312,184 | -€85,114 | -3.6% |
| Land and buildings | 22 | €2,308,660 | €2,244,766 | -€63,894 | -2.8% |
| Plant, machinery and equipment | 23 | €8,145 | €7,463 | -€682 | -8.4% |
| Furniture and vehicles | 24 | €80,493 | €59,955 | -€20,538 | -25.5% |
| Financial fixed assets | 28 | €27,577 | €27,577 | = | 0.0% |
| Current assets | 29/58 | €1,596,661 | €1,651,768 | +€55,107 | +3.5% |
| Amounts receivable within one year | 40/41 | €432,145 | €619,472 | +€187,327 | +43.3% |
| Trade receivables | 40 | €192,119 | €379,445 | +€187,327 | +97.5% |
| Other amounts receivable | 41 | €240,027 | €240,027 | = | 0.0% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €465,546 | €446,703 | -€18,843 | -4.0% |
| Deferred charges and accrued income | 490/1 | €198,970 | €85,593 | -€113,377 | -57.0% |
| Total equity and liabilities | 10/49 | €4,021,786 | €3,991,529 | -€30,257 | -0.8% |
| Equity | 10/15 | €2,295,650 | €2,453,013 | +€157,362 | +6.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,698,659 | €1,853,659 | +€155,000 | +9.1% |
| 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 | €1,696,799 | €1,851,799 | +€155,000 | +9.1% |
| Profit (loss) carried forward | 14 | €586,992 | €589,354 | +€2,362 | +0.4% |
| Amounts payable | 17/49 | €1,726,136 | €1,538,516 | -€187,619 | -10.9% |
| Amounts payable after more than one year | 17 | €784,062 | €649,026 | -€135,035 | -17.2% |
| Financial debts | 170/4 | €784,062 | €649,026 | -€135,035 | -17.2% |
| Amounts payable within one year | 42/48 | €942,074 | €883,163 | -€58,911 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €148,927 | €133,217 | -€15,711 | -10.5% |
| Trade debts | 44 | €346,483 | €399,061 | +€52,578 | +15.2% |
| Suppliers | 440/4 | €346,483 | €399,061 | +€52,578 | +15.2% |
| Advances received on contracts in progress | 46 | €27,653 | - | -€27,653 | |
| Taxes, remuneration and social security | 45 | €62,482 | €113,603 | +€51,121 | +81.8% |
| Taxes | 450/3 | €41,957 | €89,510 | +€47,553 | +113% |
| Remuneration and social security | 454/9 | €20,525 | €24,093 | +€3,568 | +17.4% |
| Other amounts payable | 47/48 | €356,528 | €237,282 | -€119,246 | -33.4% |
| Accrued charges and deferred income | 492/3 | - | €6,327 | +€6,327 | |
| Remuneration, social security and pensions | 62 | €187,985 | €147,288 | -€40,696 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,391 | €104,604 | +€213 | +0.2% |
| Other operating charges | 640/8 | €104,695 | €16,931 | -€87,764 | -83.8% |
| Gross operating margin | 9900 | €813,661 | €766,254 | -€47,407 | -5.8% |
| Operating profit (loss) | 9901 | €416,590 | €497,430 | +€80,840 | +19.4% |
| Financial income | 75/76B | - | €11,477 | +€11,477 | |
| Recurring financial income | 75 | - | €11,477 | +€11,477 | |
| Financial charges | 65/66B | €14,475 | €13,271 | -€1,203 | -8.3% |
| Recurring financial charges | 65 | €14,475 | €13,271 | -€1,203 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €402,116 | €495,636 | +€93,521 | +23.3% |
| Income taxes | 67/77 | €102,660 | €143,274 | +€40,614 | +39.6% |
| Profit (loss) for the period | 9904 | €299,456 | €352,362 | +€52,907 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €299,456 | €352,362 | +€52,907 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.