ATRIUM 5: 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 5
Largest movements
- Cash +€119,903
up €119,903 (+183%), from €65,617 to €185,520
mainly Contributions, distributions and other (+€137,500) and Depreciation (+€61,711)
- Tangible fixed assets +€75,789
up €75,789 (+6.1%), from €1.2m to €1.3m
of which Land and buildings: +€76,956
- Current investments -€42,056
down €42,056 (-24.4%), from €172,549 to €130,493
- Receivables within one year +€24,961
up €24,961 (+59.9%), from €41,658 to €66,619
of which Trade receivables: +€21,818
- Contributions +€137,500
up €137,500 (+38.2%), from €360,000 to €497,500
- Profit (loss) carried forward +€60,285
up €60,285 (+13.4%), from €450,278 to €510,562
- Current portion of long-term debt -€49,063
no longer reported in 2025 (was €49,063)
- Other debts +€24,936
up €24,936 (+4.2%), from €590,942 to €615,878
- Gross operating margin +€14,102
up €14,102 (+8.4%), from €167,091 to €181,193
- Other operating charges -€10,864
down €10,864 (-40.7%), from €26,674 to €15,810
- Financial income +€10,828
up €10,828 (+119%), from €9,089 to €19,917
- Financial charges -€8,817
down €8,817 (-15.4%), from €57,120 to €48,302
- Depreciation +€5,818
up €5,818 (+10.4%), from €55,892 to €61,711
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 | €1,516,650 | €1,694,809 | +€178,159 | +11.7% |
| Fixed assets | 21/28 | €1,236,222 | €1,312,012 | +€75,789 | +6.1% |
| Tangible fixed assets | 22/27 | €1,236,222 | €1,312,012 | +€75,789 | +6.1% |
| Land and buildings | 22 | €1,230,718 | €1,307,674 | +€76,956 | +6.3% |
| Plant, machinery and equipment | 23 | €230 | - | -€230 | |
| Furniture and vehicles | 24 | €781 | €319 | -€463 | -59.2% |
| Other tangible fixed assets | 26 | €4,494 | €4,019 | -€474 | -10.6% |
| Current assets | 29/58 | €280,428 | €382,797 | +€102,369 | +36.5% |
| Amounts receivable within one year | 40/41 | €41,658 | €66,619 | +€24,961 | +59.9% |
| Trade receivables | 40 | €34,223 | €56,041 | +€21,818 | +63.8% |
| Other amounts receivable | 41 | €7,435 | €10,578 | +€3,143 | +42.3% |
| Current investments | 50/53 | €172,549 | €130,493 | -€42,056 | -24.4% |
| Cash at bank and in hand | 54/58 | €65,617 | €185,520 | +€119,903 | +183% |
| Deferred charges and accrued income | 490/1 | €604 | €166 | -€438 | -72.6% |
| Total equity and liabilities | 10/49 | €1,516,650 | €1,694,809 | +€178,159 | +11.7% |
| Equity | 10/15 | €846,278 | €1,044,062 | +€197,785 | +23.4% |
| Contributions | 10/11 | €360,000 | €497,500 | +€137,500 | +38.2% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450,278 | €510,562 | +€60,285 | +13.4% |
| Amounts payable | 17/49 | €670,373 | €650,747 | -€19,626 | -2.9% |
| Amounts payable within one year | 42/48 | €667,073 | €647,447 | -€19,626 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €49,063 | - | -€49,063 | |
| Trade debts | 44 | €301 | €1,174 | +€873 | +290% |
| Suppliers | 440/4 | €301 | €1,174 | +€873 | +290% |
| Taxes, remuneration and social security | 45 | €26,767 | €30,395 | +€3,628 | +13.6% |
| Taxes | 450/3 | €26,767 | €30,395 | +€3,628 | +13.6% |
| Other amounts payable | 47/48 | €590,942 | €615,878 | +€24,936 | +4.2% |
| Accrued charges and deferred income | 492/3 | €3,300 | €3,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,892 | €61,711 | +€5,818 | +10.4% |
| Other operating charges | 640/8 | €26,674 | €15,810 | -€10,864 | -40.7% |
| Gross operating margin | 9900 | €167,091 | €181,193 | +€14,102 | +8.4% |
| Operating profit (loss) | 9901 | €84,525 | €103,673 | +€19,148 | +22.7% |
| Financial income | 75/76B | €9,089 | €19,917 | +€10,828 | +119% |
| Recurring financial income | 75 | €9,089 | €19,917 | +€10,828 | +119% |
| Financial charges | 65/66B | €57,120 | €48,302 | -€8,817 | -15.4% |
| Recurring financial charges | 65 | €57,120 | €48,302 | -€8,817 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €36,494 | €75,287 | +€38,793 | +106% |
| Income taxes | 67/77 | €9,851 | €15,003 | +€5,151 | +52.3% |
| Profit (loss) for the period | 9904 | €26,642 | €60,285 | +€33,642 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €26,642 | €60,285 | +€33,642 | +126% |
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 24 October 2026 via checked.be.