ATRIUM: 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.
What changed
ATRIUM
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,714
2024 · -€23,239+€30,953
Equity
€714,857
2024 · €707,142+€7,714
Cash
€15,312
2024 · €585+€14,726
Balance sheet total
€2.3m
2024 · €2.4m-€63,275
Largest movements
Assets
- Tangible fixed assets -€80,466
down €80,466 (-3.6%), from €2.2m to €2.2m
of which Land and buildings: -€68,053
Equity and liabilities
- Debts after one year -€153,588
down €153,588 (-18.1%), from €846,847 to €693,259
- Other debts +€72,070
up €72,070 (+13.9%), from €518,425 to €590,495
Income statement
- Taxes -€94,624
down €94,624 (-96.0%), from €98,607 to €3,984
- Financial charges -€5,141
down €5,141 (-7.7%), from €66,938 to €61,797
- Gross operating margin +€2,566
up €2,566 (+1.6%), from €162,922 to €165,488
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
-€23,239
Gross operating margin
+€2,566
Depreciation
+€150
Other operating charges
-€295
Financial income
+€17
Financial charges
+€5,141
Taxes
+€94,624
Deferred taxes and other
-€71,250
Result 2025
€7,714
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
+€173,311
Investment
-€991
Financing
-€157,594
Cash 2024
€585
From operations (derived)
+€173,311
Net result for the year
+€7,714
Depreciation
+€81,457
Receivables within one year
-€2,266
Smaller working-capital items
-€312
Trade debts
+€1,565
Other debts
+€72,070
Accrued charges and deferred income
+€13,084
Investment (derived)
-€991
Investment in fixed assets (net)
-€991
Financing
-€157,594
Debts after one year
-€153,588
Current portion of long-term debt
-€4,006
Cash 2025
€15,312
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,364,352 | €2,301,078 | -€63,275 | -2.7% |
| Fixed assets | 21/28 | €2,245,898 | €2,165,432 | -€80,466 | -3.6% |
| Tangible fixed assets | 22/27 | €2,245,898 | €2,165,432 | -€80,466 | -3.6% |
| Land and buildings | 22 | €2,201,699 | €2,133,646 | -€68,053 | -3.1% |
| Plant, machinery and equipment | 23 | €3,264 | €2,120 | -€1,144 | -35.1% |
| Furniture and vehicles | 24 | €7,963 | €4,937 | -€3,025 | -38.0% |
| Other tangible fixed assets | 26 | €32,972 | €24,729 | -€8,243 | -25.0% |
| Current assets | 29/58 | €118,454 | €135,645 | +€17,191 | +14.5% |
| Stocks and contracts in progress | 3 | €114,000 | €114,000 | = | 0.0% |
| Stocks | 30/36 | €114,000 | €114,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,266 | +€2,266 | |
| Other amounts receivable | 41 | - | €2,266 | +€2,266 | |
| Cash at bank and in hand | 54/58 | €585 | €15,312 | +€14,726 | +2516.6% |
| Deferred charges and accrued income | 490/1 | €3,869 | €4,067 | +€199 | +5.1% |
| Total equity and liabilities | 10/49 | €2,364,352 | €2,301,078 | -€63,275 | -2.7% |
| Equity | 10/15 | €707,142 | €714,857 | +€7,714 | +1.1% |
| Contributions | 10/11 | €344,000 | €344,000 | = | 0.0% |
| Reserves | 13 | €363,142 | €370,857 | +€7,714 | +2.1% |
| Distributable reserves | 133 | €363,142 | €370,857 | +€7,714 | +2.1% |
| Amounts payable | 17/49 | €1,657,210 | €1,586,221 | -€70,989 | -4.3% |
| Amounts payable after more than one year | 17 | €846,847 | €693,259 | -€153,588 | -18.1% |
| Financial debts | 170/4 | €846,847 | €693,259 | -€153,588 | -18.1% |
| Amounts payable within one year | 42/48 | €769,426 | €838,942 | +€69,516 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €157,594 | €153,588 | -€4,006 | -2.5% |
| Trade debts | 44 | €144 | €1,709 | +€1,565 | +1088.7% |
| Suppliers | 440/4 | €144 | €1,709 | +€1,565 | +1088.7% |
| Taxes, remuneration and social security | 45 | €93,263 | €93,150 | -€114 | -0.1% |
| Taxes | 450/3 | €93,263 | €93,150 | -€114 | -0.1% |
| Other amounts payable | 47/48 | €518,425 | €590,495 | +€72,070 | +13.9% |
| Accrued charges and deferred income | 492/3 | €40,937 | €54,020 | +€13,084 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,607 | €81,457 | -€150 | -0.2% |
| Other operating charges | 640/8 | €10,259 | €10,553 | +€295 | +2.9% |
| Gross operating margin | 9900 | €162,922 | €165,488 | +€2,566 | +1.6% |
| Operating profit (loss) | 9901 | €71,056 | €73,478 | +€2,421 | +3.4% |
| Financial income | 75/76B | €0 | €17 | +€17 | +86800.0% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +86800.0% |
| Financial charges | 65/66B | €66,938 | €61,797 | -€5,141 | -7.7% |
| Recurring financial charges | 65 | €66,938 | €61,797 | -€5,141 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €4,118 | €11,698 | +€7,580 | +184.0% |
| Transfer from deferred taxes | 780 | €71,250 | - | -€71,250 | |
| Income taxes | 67/77 | €98,607 | €3,984 | -€94,624 | -96.0% |
| Profit (loss) for the period | 9904 | -€23,239 | €7,714 | +€30,953 | |
| Transfer from tax-exempt reserves | 789 | €213,750 | - | -€213,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €190,511 | €7,714 | -€182,797 | -96.0% |
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 7 October 2026 via checked.be.