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 +€10,357
up €10,357 (+1.5%), from €690,313 to €700,671
of which Furniture and vehicles: +€46,829
- Debts after one year +€21,564
up €21,564 (+146.9%), from €14,683 to €36,247
- Other debts -€11,428
down €11,428 (-8.4%), from €136,387 to €124,959
- Reserves +€8,559
up €8,559 (+2.2%), from €397,498 to €406,057
of which Distributable reserves: +€18,418
- Gross operating margin +€4,859
up €4,859 (+7.7%), from €63,469 to €68,328
- Financial charges -€2,664
down €2,664 (-20.6%), from €12,925 to €10,261
- Depreciation +€1,724
up €1,724 (+4.3%), from €39,767 to €41,491
- Taxes +€1,718
up €1,718 (+21.6%), from €7,937 to €9,655
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €708,406 | €721,356 | +€12,949 | +1.8% |
| Fixed assets | 21/28 | €690,313 | €700,671 | +€10,357 | +1.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €690,313 | €700,671 | +€10,357 | +1.5% |
| Land and buildings | 22 | €635,339 | €607,731 | -€27,607 | -4.3% |
| Plant, machinery and equipment | 23 | €54,729 | €45,865 | -€8,864 | -16.2% |
| Furniture and vehicles | 24 | €246 | €47,075 | +€46,829 | +19064.9% |
| Current assets | 29/58 | €18,093 | €20,685 | +€2,592 | +14.3% |
| Amounts receivable within one year | 40/41 | €3,661 | €2,336 | -€1,325 | -36.2% |
| Trade receivables | 40 | €3,661 | €950 | -€2,711 | -74.0% |
| Other amounts receivable | 41 | - | €1,386 | +€1,386 | |
| Cash at bank and in hand | 54/58 | €11,854 | €16,196 | +€4,342 | +36.6% |
| Deferred charges and accrued income | 490/1 | €2,578 | €2,153 | -€426 | -16.5% |
| Total equity and liabilities | 10/49 | €708,406 | €721,356 | +€12,949 | +1.8% |
| Equity | 10/15 | €471,866 | €480,425 | +€8,559 | +1.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €397,498 | €406,057 | +€8,559 | +2.2% |
| Tax-exempt reserves | 132 | €130,827 | €120,968 | -€9,859 | -7.5% |
| Distributable reserves | 133 | €266,671 | €285,089 | +€18,418 | +6.9% |
| Provisions and deferred taxes | 16 | €43,609 | €40,323 | -€3,286 | -7.5% |
| Deferred taxes | 168 | €43,609 | €40,323 | -€3,286 | -7.5% |
| Amounts payable | 17/49 | €192,932 | €200,609 | +€7,677 | +4.0% |
| Amounts payable after more than one year | 17 | €14,683 | €36,247 | +€21,564 | +146.9% |
| Financial debts | 170/4 | €14,683 | €36,247 | +€21,564 | +146.9% |
| Amounts payable within one year | 42/48 | €166,565 | €154,949 | -€11,616 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €22,425 | €21,556 | -€869 | -3.9% |
| Trade debts | 44 | €3,734 | €4,793 | +€1,060 | +28.4% |
| Suppliers | 440/4 | €3,734 | €4,793 | +€1,060 | +28.4% |
| Taxes, remuneration and social security | 45 | €4,019 | €3,641 | -€378 | -9.4% |
| Taxes | 450/3 | €4,019 | €3,641 | -€378 | -9.4% |
| Other amounts payable | 47/48 | €136,387 | €124,959 | -€11,428 | -8.4% |
| Accrued charges and deferred income | 492/3 | €11,683 | €9,412 | -€2,271 | -19.4% |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,767 | €41,491 | +€1,724 | +4.3% |
| Other operating charges | 640/8 | €1,644 | €1,719 | +€75 | +4.6% |
| Gross operating margin | 9900 | €63,469 | €68,328 | +€4,859 | +7.7% |
| Operating profit (loss) | 9901 | €22,058 | €25,118 | +€3,060 | +13.9% |
| Financial income | 75/76B | €6 | €71 | +€65 | +1093.6% |
| Recurring financial income | 75 | €6 | €71 | +€65 | +1093.6% |
| Financial charges | 65/66B | €12,925 | €10,261 | -€2,664 | -20.6% |
| Recurring financial charges | 65 | €12,925 | €10,261 | -€2,664 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €9,139 | €14,928 | +€5,789 | +63.3% |
| Transfer from deferred taxes | 780 | €3,286 | €3,286 | = | 0.0% |
| Income taxes | 67/77 | €7,937 | €9,655 | +€1,718 | +21.6% |
| Profit (loss) for the period | 9904 | €4,488 | €8,559 | +€4,071 | +90.7% |
| Transfer from tax-exempt reserves | 789 | €9,859 | €9,859 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,347 | €18,418 | +€4,071 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.