ATRIOS: 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.
ATRIOS
Largest movements
- Cash +€155,443
up €155,443 (+152.2%), from €102,143 to €257,586
mainly Current investments (+€125,000) and Net result for the year (+€34,558)
- Current investments -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Receivables within one year +€41,926
up €41,926 (+15.9%), from €263,210 to €305,136
of which Other amounts receivable: +€48,864
- Tangible fixed assets -€10,350
down €10,350 (-9.1%), from €113,131 to €102,781
- Reserves +€34,558
up €34,558 (+8.1%), from €428,464 to €463,022
of which Distributable reserves: +€34,558
- Short-term financial debts +€25,468
up €25,468 (+28.6%), from €89,011 to €114,480
- Tax, wage and social debts +€11,598
up €11,598 (+81.1%), from €14,301 to €25,899
- Debts after one year -€9,861
down €9,861 (-86.9%), from €11,348 to €1,488
- Gross operating margin +€16,836
up €16,836 (+37.6%), from €44,816 to €61,652
- Taxes +€9,805
up €9,805 (+109.2%), from €8,983 to €18,788
- Financial income +€5,882
up €5,882 (+48.0%), from €12,251 to €18,134
- Financial charges -€3,426
down €3,426 (-19.5%), from €17,585 to €14,159
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.
Cash bridge derived
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 | €603,561 | €665,581 | +€62,021 | +10.3% |
| Fixed assets | 21/28 | €113,131 | €102,781 | -€10,350 | -9.1% |
| Tangible fixed assets | 22/27 | €113,131 | €102,781 | -€10,350 | -9.1% |
| Land and buildings | 22 | €95,399 | €90,292 | -€5,107 | -5.4% |
| Plant, machinery and equipment | 23 | €14,448 | €10,966 | -€3,482 | -24.1% |
| Furniture and vehicles | 24 | €3,284 | €1,523 | -€1,762 | -53.6% |
| Current assets | 29/58 | €490,430 | €562,800 | +€72,371 | +14.8% |
| Amounts receivable within one year | 40/41 | €263,210 | €305,136 | +€41,926 | +15.9% |
| Trade receivables | 40 | €20,208 | €13,271 | -€6,938 | -34.3% |
| Other amounts receivable | 41 | €243,002 | €291,865 | +€48,864 | +20.1% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €102,143 | €257,586 | +€155,443 | +152.2% |
| Deferred charges and accrued income | 490/1 | €76 | €78 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €603,561 | €665,581 | +€62,021 | +10.3% |
| Equity | 10/15 | €447,064 | €481,622 | +€34,558 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €428,464 | €463,022 | +€34,558 | +8.1% |
| Tax-exempt reserves | 132 | €144,024 | €144,024 | = | 0.0% |
| Distributable reserves | 133 | €284,439 | €318,998 | +€34,558 | +12.1% |
| Provisions and deferred taxes | 16 | €28,708 | €28,708 | = | 0.0% |
| Deferred taxes | 168 | €28,708 | €28,708 | = | 0.0% |
| Amounts payable | 17/49 | €127,789 | €155,251 | +€27,462 | +21.5% |
| Amounts payable after more than one year | 17 | €11,348 | €1,488 | -€9,861 | -86.9% |
| Financial debts | 170/4 | €11,348 | €1,488 | -€9,861 | -86.9% |
| Amounts payable within one year | 42/48 | €114,907 | €152,383 | +€37,476 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €9,546 | €9,861 | +€314 | +3.3% |
| Financial debts | 43 | €89,011 | €114,480 | +€25,468 | +28.6% |
| Credit institutions | 430/8 | €89,011 | €114,480 | +€25,468 | +28.6% |
| Trade debts | 44 | €1,122 | €2,144 | +€1,021 | +91.0% |
| Suppliers | 440/4 | €1,122 | €2,144 | +€1,021 | +91.0% |
| Taxes, remuneration and social security | 45 | €14,301 | €25,899 | +€11,598 | +81.1% |
| Taxes | 450/3 | €14,301 | €25,899 | +€11,598 | +81.1% |
| Other amounts payable | 47/48 | €926 | €0 | -€926 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,533 | €1,380 | -€153 | -10.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,773 | €10,350 | +€577 | +5.9% |
| Other operating charges | 640/8 | €1,967 | €1,930 | -€37 | -1.9% |
| Gross operating margin | 9900 | €44,816 | €61,652 | +€16,836 | +37.6% |
| Operating profit (loss) | 9901 | €33,075 | €49,372 | +€16,297 | +49.3% |
| Financial income | 75/76B | €12,251 | €18,134 | +€5,882 | +48.0% |
| Recurring financial income | 75 | €12,251 | €18,134 | +€5,882 | +48.0% |
| Financial charges | 65/66B | €17,585 | €14,159 | -€3,426 | -19.5% |
| Recurring financial charges | 65 | €17,585 | €14,159 | -€3,426 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €27,742 | €53,346 | +€25,604 | +92.3% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €8,983 | €18,788 | +€9,805 | +109.2% |
| Profit (loss) for the period | 9904 | €18,759 | €34,558 | +€15,799 | +84.2% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,759 | €34,558 | +€15,799 | +84.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.