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
- Receivables within one year +€19,503
up €19,503 (+1092.4%), from €1,785 to €21,289
of which Trade receivables: +€18,027
- Tangible fixed assets -€5,066
down €5,066 (-9.3%), from €54,625 to €49,559
of which Land and buildings: -€6,666
- Cash -€4,109
down €4,109 (-40.0%), from €10,269 to €6,160
mainly Receivables within one year (-€19,503) and Debts after one year (-€9,299)
- Profit (loss) carried forward +€20,985
up €20,985, from -€6,214 to €14,771
- Debts after one year -€9,299
no longer reported in 2025 (was €9,299)
- Current portion of long-term debt -€8,537
down €8,537 (-47.9%), from €17,836 to €9,299
- Tax, wage and social debts +€7,523
up €7,523 (+156.1%), from €4,819 to €12,342
- Trade debts -€2,183
down €2,183 (-45.6%), from €4,785 to €2,602
- Turnover +€18,614
up €18,614 (+10.0%), from €186,390 to €205,003
- Gross operating margin +€13,391
up €13,391 (+56.2%), from €23,836 to €37,227
- Purchases and services +€5,222
up €5,222 (+3.2%), from €162,554 to €167,776
- Taxes +€3,630
up €3,630 (+93.3%), from €3,893 to €7,523
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 | €66,679 | €77,008 | +€10,328 | +15.5% |
| Fixed assets | 21/28 | €54,625 | €49,559 | -€5,066 | -9.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €54,625 | €49,559 | -€5,066 | -9.3% |
| Land and buildings | 22 | €54,625 | €47,959 | -€6,666 | -12.2% |
| Furniture and vehicles | 24 | - | €1,600 | +€1,600 | |
| Current assets | 29/58 | €12,055 | €27,449 | +€15,394 | +127.7% |
| Amounts receivable within one year | 40/41 | €1,785 | €21,289 | +€19,503 | +1092.4% |
| Trade receivables | 40 | - | €18,027 | +€18,027 | |
| Other amounts receivable | 41 | €1,785 | €3,262 | +€1,477 | +82.7% |
| Cash at bank and in hand | 54/58 | €10,269 | €6,160 | -€4,109 | -40.0% |
| Total equity and liabilities | 10/49 | €66,679 | €77,008 | +€10,328 | +15.5% |
| Equity | 10/15 | €12,386 | €33,371 | +€20,985 | +169.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€6,214 | €14,771 | +€20,985 | |
| Amounts payable | 17/49 | €54,293 | €43,637 | -€10,657 | -19.6% |
| Amounts payable after more than one year | 17 | €9,299 | - | -€9,299 | |
| Financial debts | 170/4 | €9,299 | - | -€9,299 | |
| Amounts payable within one year | 42/48 | €44,994 | €43,637 | -€1,357 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €17,836 | €9,299 | -€8,537 | -47.9% |
| Trade debts | 44 | €4,785 | €2,602 | -€2,183 | -45.6% |
| Suppliers | 440/4 | €4,785 | €2,602 | -€2,183 | -45.6% |
| Taxes, remuneration and social security | 45 | €4,819 | €12,342 | +€7,523 | +156.1% |
| Taxes | 450/3 | €4,819 | €12,342 | +€7,523 | +156.1% |
| Other amounts payable | 47/48 | €17,554 | €19,393 | +€1,840 | +10.5% |
| Turnover | 70 | €186,390 | €205,003 | +€18,614 | +10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €162,554 | €167,776 | +€5,222 | +3.2% |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,993 | €7,123 | +€130 | +1.9% |
| Other operating charges | 640/8 | €1,977 | €2,366 | +€389 | +19.7% |
| Gross operating margin | 9900 | €23,836 | €37,227 | +€13,391 | +56.2% |
| Operating profit (loss) | 9901 | €14,478 | €27,738 | +€13,260 | +91.6% |
| Financial income | 75/76B | €16 | €1,548 | +€1,532 | +9633.5% |
| Recurring financial income | 75 | €16 | €1,548 | +€1,532 | +9633.5% |
| Financial charges | 65/66B | €965 | €777 | -€188 | -19.4% |
| Recurring financial charges | 65 | €965 | €777 | -€188 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €13,529 | €28,508 | +€14,979 | +110.7% |
| Income taxes | 67/77 | €3,893 | €7,523 | +€3,630 | +93.3% |
| Profit (loss) for the period | 9904 | €9,636 | €20,985 | +€11,349 | +117.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,636 | €20,985 | +€11,349 | +117.8% |
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 11 October 2026 via checked.be.