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.
ATRIUM
Largest movements
- Tangible fixed assets -€9,425
down €9,425 (-1.6%), from €589,419 to €579,994
of which Land and buildings: -€8,700
- Profit (loss) carried forward -€13,432
down €13,432 (-4.5%), from -€300,385 to -€313,817
- Other operating charges +€4,053
up €4,053 (+2884.6%), from €141 to €4,193
- Gross operating margin -€838
down €838 (-14.3%), from €5,840 to €5,002
- Depreciation -€434
down €434 (-3.0%), from €14,629 to €14,195
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 | €592,753 | €580,964 | -€11,788 | -2.0% |
| Fixed assets | 21/28 | €589,419 | €579,994 | -€9,425 | -1.6% |
| Tangible fixed assets | 22/27 | €589,419 | €579,994 | -€9,425 | -1.6% |
| Land and buildings | 22 | €587,879 | €579,178 | -€8,700 | -1.5% |
| Plant, machinery and equipment | 23 | €1,541 | €815 | -€725 | -47.1% |
| Current assets | 29/58 | €3,334 | €970 | -€2,363 | -70.9% |
| Amounts receivable within one year | 40/41 | €2,429 | - | -€2,429 | |
| Other amounts receivable | 41 | €2,429 | - | -€2,429 | |
| Cash at bank and in hand | 54/58 | €779 | €824 | +€45 | +5.8% |
| Deferred charges and accrued income | 490/1 | €126 | €146 | +€20 | +15.7% |
| Total equity and liabilities | 10/49 | €592,753 | €580,964 | -€11,788 | -2.0% |
| Equity | 10/15 | €383,520 | €370,089 | -€13,432 | -3.5% |
| Contributions | 10/11 | €148,750 | €148,750 | = | 0.0% |
| Contributions outside capital | 11 | €148,750 | €148,750 | = | 0.0% |
| Other | 1109/19 | €148,750 | €148,750 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €35,155 | €35,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €33,296 | €33,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€300,385 | -€313,817 | -€13,432 | -4.5% |
| Amounts payable | 17/49 | €209,232 | €210,876 | +€1,643 | +0.8% |
| Amounts payable within one year | 42/48 | €209,232 | €210,876 | +€1,643 | +0.8% |
| Trade debts | 44 | - | €1,093 | +€1,093 | |
| Suppliers | 440/4 | - | €1,093 | +€1,093 | |
| Other amounts payable | 47/48 | €209,232 | €209,783 | +€551 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,629 | €14,195 | -€434 | -3.0% |
| Other operating charges | 640/8 | €141 | €4,193 | +€4,053 | +2884.6% |
| Gross operating margin | 9900 | €5,840 | €5,002 | -€838 | -14.3% |
| Operating profit (loss) | 9901 | -€8,930 | -€13,387 | -€4,456 | -49.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,975 | -€13,432 | -€4,456 | -49.7% |
| Profit (loss) for the period | 9904 | -€8,975 | -€13,432 | -€4,456 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,975 | -€13,432 | -€4,456 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.