ATRIUM 04: 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.
ATRIUM 04
Largest movements
- Receivables within one year -€182,309
down €182,309 (-40.5%), from €450,674 to €268,365
of which Other amounts receivable: -€183,809
- Tangible fixed assets -€31,142
down €31,142 (-8.5%), from €364,372 to €333,230
- Cash -€11,176
down €11,176 (-78.4%), from €14,262 to €3,086
mainly Contributions, distributions and other (-€238,195) and Debts after one year (-€20,795)
- Reserves -€254,966
down €254,966 (-53.7%), from €474,865 to €219,899
of which Distributable reserves: -€254,966
- Other debts +€50,668
up €50,668 (+24.5%), from €207,124 to €257,792
- Debts after one year -€20,795
down €20,795 (-31.7%), from €65,564 to €44,769
- Financial income -€5,145
down €5,145 (-22.3%), from €23,032 to €17,887
- Gross operating margin +€2,662
up €2,662 (+15.3%), from €17,351 to €20,013
- Financial charges +€1,976
up €1,976 (+13.9%), from €14,194 to €16,170
- Depreciation +€1,527
up €1,527 (+5.2%), from €29,615 to €31,142
- Other operating charges +€1,390
up €1,390 (+23.5%), from €5,902 to €7,292
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 | €843,818 | €622,330 | -€221,487 | -26.2% |
| Fixed assets | 21/28 | €364,372 | €333,230 | -€31,142 | -8.5% |
| Tangible fixed assets | 22/27 | €364,372 | €333,230 | -€31,142 | -8.5% |
| Land and buildings | 22 | €364,372 | €333,230 | -€31,142 | -8.5% |
| Current assets | 29/58 | €479,446 | €289,100 | -€190,346 | -39.7% |
| Amounts receivable within one year | 40/41 | €450,674 | €268,365 | -€182,309 | -40.5% |
| Trade receivables | 40 | €5,269 | €6,769 | +€1,500 | +28.5% |
| Other amounts receivable | 41 | €445,405 | €261,596 | -€183,809 | -41.3% |
| Cash at bank and in hand | 54/58 | €14,262 | €3,086 | -€11,176 | -78.4% |
| Deferred charges and accrued income | 490/1 | €14,510 | €17,650 | +€3,140 | +21.6% |
| Total equity and liabilities | 10/49 | €843,818 | €622,330 | -€221,487 | -26.2% |
| Equity | 10/15 | €536,965 | €281,999 | -€254,966 | -47.5% |
| Contributions | 10/11 | €62,100 | €62,100 | = | 0.0% |
| Capital | 10 | €62,100 | €62,100 | = | 0.0% |
| Issued capital | 100 | €62,100 | €62,100 | = | 0.0% |
| Reserves | 13 | €474,865 | €219,899 | -€254,966 | -53.7% |
| Non-distributable reserves | 130/1 | €6,210 | €6,210 | = | 0.0% |
| Legal reserve | 130 | €6,210 | €6,210 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €468,655 | €213,689 | -€254,966 | -54.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €306,853 | €340,331 | +€33,479 | +10.9% |
| Amounts payable after more than one year | 17 | €65,564 | €44,769 | -€20,795 | -31.7% |
| Financial debts | 170/4 | €65,564 | €44,769 | -€20,795 | -31.7% |
| Amounts payable within one year | 42/48 | €231,598 | €283,064 | +€51,466 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €21,415 | €22,470 | +€1,056 | +4.9% |
| Trade debts | 44 | €3,059 | €0 | -€3,059 | -100.0% |
| Suppliers | 440/4 | €3,059 | €0 | -€3,059 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €2,802 | +€2,802 | |
| Taxes | 450/3 | - | €2,802 | +€2,802 | |
| Other amounts payable | 47/48 | €207,124 | €257,792 | +€50,668 | +24.5% |
| Accrued charges and deferred income | 492/3 | €9,691 | €12,498 | +€2,807 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,615 | €31,142 | +€1,527 | +5.2% |
| Other operating charges | 640/8 | €5,902 | €7,292 | +€1,390 | +23.5% |
| Gross operating margin | 9900 | €17,351 | €20,013 | +€2,662 | +15.3% |
| Operating profit (loss) | 9901 | -€18,166 | -€18,420 | -€255 | -1.4% |
| Financial income | 75/76B | €23,032 | €17,887 | -€5,145 | -22.3% |
| Recurring financial income | 75 | €23,032 | €17,887 | -€5,145 | -22.3% |
| Financial charges | 65/66B | €14,194 | €16,170 | +€1,976 | +13.9% |
| Recurring financial charges | 65 | €14,194 | €16,170 | +€1,976 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,328 | -€16,703 | -€7,375 | -79.1% |
| Income taxes | 67/77 | - | €69 | +€69 | |
| Profit (loss) for the period | 9904 | -€9,328 | -€16,771 | -€7,444 | -79.8% |
| Transfer from tax-exempt reserves | 789 | €195,800 | €0 | -€195,800 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €186,472 | -€16,771 | -€203,244 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.