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
- Cash +€25,164
up €25,164 (+426%), from €5,905 to €31,070
mainly Net result for the year (+€33,708) and Depreciation (+€17,744)
- Tangible fixed assets -€13,340
down €13,340 (-4.1%), from €326,148 to €312,808
of which Plant, machinery and equipment: -€7,949
- Deferred charges and accrued income -€8,757
down €8,757 (-97.6%), from €8,975 to €218
- Receivables within one year -€4,555
down €4,555 (-24.6%), from €18,544 to €13,989
of which Trade receivables: -€2,595
- Profit (loss) carried forward +€33,708
up €33,708 (+21.4%), from €157,680 to €191,388
- Debts after one year -€14,459
down €14,459 (-20.4%), from €70,991 to €56,532
- Other debts -€11,968
down €11,968 (-96.1%), from €12,453 to €485
- Tax, wage and social debts -€7,053
down €7,053 (-49.6%), from €14,215 to €7,162
- Gross operating margin -€23,089
down €23,089 (-24.1%), from €95,795 to €72,706
- Taxes -€5,598
down €5,598 (-29.1%), from €19,258 to €13,660
- Depreciation -€3,029
down €3,029 (-14.6%), from €20,773 to €17,744
- Write-downs +€2,479
no longer reported in 2025 (was -€2,479)
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.
Derived cash bridge
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 | €359,710 | €358,223 | -€1,487 | -0.4% |
| Fixed assets | 21/28 | €326,286 | €312,946 | -€13,340 | -4.1% |
| Tangible fixed assets | 22/27 | €326,148 | €312,808 | -€13,340 | -4.1% |
| Land and buildings | 22 | €168,414 | €163,148 | -€5,266 | -3.1% |
| Plant, machinery and equipment | 23 | €113,917 | €105,969 | -€7,949 | -7.0% |
| Furniture and vehicles | 24 | €43,816 | €43,691 | -€125 | -0.3% |
| Financial fixed assets | 28 | €138 | €138 | = | 0.0% |
| Current assets | 29/58 | €33,424 | €45,276 | +€11,853 | +35.5% |
| Amounts receivable within one year | 40/41 | €18,544 | €13,989 | -€4,555 | -24.6% |
| Trade receivables | 40 | €16,500 | €13,905 | -€2,595 | -15.7% |
| Other amounts receivable | 41 | €2,044 | €84 | -€1,960 | -95.9% |
| Cash at bank and in hand | 54/58 | €5,905 | €31,070 | +€25,164 | +426% |
| Deferred charges and accrued income | 490/1 | €8,975 | €218 | -€8,757 | -97.6% |
| Total equity and liabilities | 10/49 | €359,710 | €358,223 | -€1,487 | -0.4% |
| Equity | 10/15 | €248,191 | €281,898 | +€33,708 | +13.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,680 | €191,388 | +€33,708 | +21.4% |
| Amounts payable | 17/49 | €111,519 | €76,324 | -€35,195 | -31.6% |
| Amounts payable after more than one year | 17 | €70,991 | €56,532 | -€14,459 | -20.4% |
| Financial debts | 170/4 | €70,991 | €56,532 | -€14,459 | -20.4% |
| Amounts payable within one year | 42/48 | €40,528 | €18,552 | -€21,976 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €9,192 | €9,188 | -€4 | 0.0% |
| Trade debts | 44 | €4,669 | €1,718 | -€2,951 | -63.2% |
| Suppliers | 440/4 | €4,669 | €1,718 | -€2,951 | -63.2% |
| Taxes, remuneration and social security | 45 | €14,215 | €7,162 | -€7,053 | -49.6% |
| Taxes | 450/3 | €14,215 | €7,162 | -€7,053 | -49.6% |
| Other amounts payable | 47/48 | €12,453 | €485 | -€11,968 | -96.1% |
| Accrued charges and deferred income | 492/3 | - | €1,241 | +€1,241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,773 | €17,744 | -€3,029 | -14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,479 | - | +€2,479 | |
| Other operating charges | 640/8 | €5,505 | €5,477 | -€27 | -0.5% |
| Gross operating margin | 9900 | €95,795 | €72,706 | -€23,089 | -24.1% |
| Operating profit (loss) | 9901 | €71,997 | €49,485 | -€22,511 | -31.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,665 | €2,120 | -€545 | -20.4% |
| Recurring financial charges | 65 | €2,665 | €2,120 | -€545 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €69,332 | €47,367 | -€21,965 | -31.7% |
| Income taxes | 67/77 | €19,258 | €13,660 | -€5,598 | -29.1% |
| Profit (loss) for the period | 9904 | €50,075 | €33,708 | -€16,367 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,075 | €33,708 | -€16,367 | -32.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.