ATRIUM: 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.
What changed
ATRIUM
NACE 68.121, Development of residential building projects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€121,211
2024 · -€85,915-€35,296
Equity
€102,512
2024 · €712,849-€610,337
Cash
€41
2024 · €178-€137
Balance sheet total
€578,192
2024 · €1.2m-€621,467
Largest movements
Assets
- Receivables after one year -€566,951
down €566,951 (-100.0%), from €566,951 to €0
of which Trade receivables: -€553,480
- Tangible fixed assets -€124,347
down €124,347 (-19.7%), from €631,449 to €507,102
of which Land and buildings: -€124,346
- Current investments +€59,999
new in 2025: €59,999
Equity and liabilities
- Profit (loss) carried forward -€610,337
down €610,337 (-45.1%), from -€1.4m to -€2.0m
- Debts after one year -€14,733
no longer reported in 2025 (was €14,733)
of which Trade debts: -€14,733
Income statement
- Gross operating margin -€539,574
down €539,574 (-97.5%), from €553,480 to €13,906
- Turnover -€516,008
down €516,008 (-95.6%), from €540,008 to €24,000
- Depreciation -€317,924
down €317,924 (-71.9%), from €442,271 to €124,347
- Other operating charges -€88,467
down €88,467 (-89.7%), from €98,650 to €10,183
- Purchases and services +€14,655
up €14,655 (+108.8%), from €13,472 to €28,127
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.
Result 2024
-€85,915
Gross operating margin
-€539,574
Staff costs
+€927
Depreciation
+€317,924
Other operating charges
+€88,467
Other operating items
+€97,506
Financial charges
-€547
Result 2025
-€121,211
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.
From operations
+€563,721
Investment
-€59,999
Financing
-€503,859
Cash 2024
€178
From operations (derived)
+€563,721
Net result for the year
-€121,211
Depreciation
+€124,347
Receivables after one year
+€566,951
Receivables within one year
-€9,970
Trade debts
-€4,468
Tax, wage and social debts
+€496
Other debts
+€7,575
Investment (derived)
-€59,999
Investment in fixed assets (net)
-€0
Current investments
-€59,999
Financing
-€503,859
Debts after one year
-€14,733
Contributions, distributions and other
-€489,126
Cash 2025
€41
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,199,659 | €578,192 | -€621,467 | -51.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €632,529 | €508,182 | -€124,347 | -19.7% |
| Tangible fixed assets | 22/27 | €631,449 | €507,102 | -€124,347 | -19.7% |
| Land and buildings | 22 | €628,715 | €504,369 | -€124,346 | -19.8% |
| Plant, machinery and equipment | 23 | €167 | €167 | -€0 | -0.3% |
| Furniture and vehicles | 24 | €2,566 | €2,566 | +€0 | 0.0% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €567,130 | €70,010 | -€497,120 | -87.7% |
| Amounts receivable after more than one year | 29 | €566,951 | €0 | -€566,951 | -100.0% |
| Trade receivables | 290 | €553,480 | €0 | -€553,480 | -100.0% |
| Other amounts receivable | 291 | €13,472 | €0 | -€13,472 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | - | €9,970 | +€9,970 | |
| Other amounts receivable | 41 | - | €9,970 | +€9,970 | |
| Current investments | 50/53 | - | €59,999 | +€59,999 | |
| Cash at bank and in hand | 54/58 | €178 | €41 | -€137 | -77.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,199,659 | €578,192 | -€621,467 | -51.8% |
| Equity | 10/15 | €712,849 | €102,512 | -€610,337 | -85.6% |
| Contributions | 10/11 | €491,324 | €491,324 | = | 0.0% |
| Capital | 10 | €491,324 | €491,324 | = | 0.0% |
| Issued capital | 100 | €491,324 | €491,324 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Contributions outside capital | 11 | €0 | - | = | |
| Share premium | 1100/10 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Revaluation surpluses | 12 | €1,575,187 | €1,575,187 | -€0 | 0.0% |
| Reserves | 13 | €20 | €20 | +€0 | +1.8% |
| Non-distributable reserves | 130/1 | €20 | €20 | +€0 | +1.8% |
| Legal reserve | 130 | €20 | €20 | +€0 | +1.8% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,353,682 | -€1,964,019 | -€610,337 | -45.1% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €486,810 | €475,680 | -€11,130 | -2.3% |
| Amounts payable after more than one year | 17 | €14,733 | - | -€14,733 | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €14,733 | €0 | -€14,733 | -100.0% |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €472,077 | €475,680 | +€3,603 | +0.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,500 | €2,032 | -€4,468 | -68.7% |
| Suppliers | 440/4 | €6,500 | €2,032 | -€4,468 | -68.7% |
| Taxes, remuneration and social security | 45 | €10,845 | €11,341 | +€496 | +4.6% |
| Taxes | 450/3 | €9,918 | €9,180 | -€738 | -7.4% |
| Remuneration and social security | 454/9 | €927 | €2,161 | +€1,234 | +133.2% |
| Other amounts payable | 47/48 | €454,732 | €462,307 | +€7,575 | +1.7% |
| Turnover | 70 | €540,008 | €24,000 | -€516,008 | -95.6% |
| Non-recurring operating income | 76A | €540,008 | €16,133 | -€523,875 | -97.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,472 | €28,127 | +€14,655 | +108.8% |
| Remuneration, social security and pensions | 62 | €967 | €40 | -€927 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442,271 | €124,347 | -€317,924 | -71.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €98,650 | €10,183 | -€88,467 | -89.7% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | €97,506 | €0 | -€97,506 | -100.0% |
| Gross operating margin | 9900 | €553,480 | €13,906 | -€539,574 | -97.5% |
| Operating profit (loss) | 9901 | -€85,915 | -€120,664 | -€34,749 | -40.4% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | - | €547 | +€547 | |
| Recurring financial charges | 65 | - | €547 | +€547 | |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€85,915 | -€121,211 | -€35,296 | -41.1% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€85,915 | -€121,211 | -€35,296 | -41.1% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,915 | -€121,211 | -€35,296 | -41.1% |
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 12 October 2026 via checked.be.