ATRIUM CONSTRUCT: 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.
ATRIUM CONSTRUCT
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Tangible fixed assets -€31,173
down €31,173 (-97.0%), from €32,138 to €965
of which Land and buildings: -€25,595
- Cash -€9,956
down €9,956 (-17.9%), from €55,726 to €45,770
mainly Current investments (-€200,000) and Other debts (-€1,195)
- Deferred charges and accrued income -€2,545
down €2,545 (-85.1%), from €2,992 to €446
- Reserves +€136,551
up €136,551 (+649.1%), from €21,038 to €157,589
of which Distributable reserves: +€132,731
- Tax, wage and social debts +€13,573
up €13,573 (+2387.1%), from €569 to €14,142
- Profit (loss) carried forward +€7,801
up €7,801 (+132.7%), from €5,879 to €13,680
- Gross operating margin +€220,081
up €220,081, from -€14,189 to €205,892
- Taxes +€59,062
new in 2025: €59,062
- Depreciation -€4,339
down €4,339 (-80.4%), from €5,398 to €1,059
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 | €90,856 | €247,680 | +€156,824 | +172.6% |
| Fixed assets | 21/28 | €32,138 | €965 | -€31,173 | -97.0% |
| Tangible fixed assets | 22/27 | €32,138 | €965 | -€31,173 | -97.0% |
| Land and buildings | 22 | €25,595 | €0 | -€25,595 | -100.0% |
| Plant, machinery and equipment | 23 | €6,543 | €965 | -€5,578 | -85.3% |
| Current assets | 29/58 | €58,718 | €246,715 | +€187,997 | +320.2% |
| Amounts receivable within one year | 40/41 | €0 | €498 | +€498 | |
| Other amounts receivable | 41 | €0 | €498 | +€498 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €55,726 | €45,770 | -€9,956 | -17.9% |
| Deferred charges and accrued income | 490/1 | €2,992 | €446 | -€2,545 | -85.1% |
| Total equity and liabilities | 10/49 | €90,856 | €247,680 | +€156,824 | +172.6% |
| Equity | 10/15 | €88,918 | €233,269 | +€144,351 | +162.3% |
| 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% |
| Reserves | 13 | €21,038 | €157,589 | +€136,551 | +649.1% |
| Non-distributable reserves | 130/1 | €2,380 | €6,200 | +€3,820 | +160.5% |
| Legal reserve | 130 | €2,380 | €6,200 | +€3,820 | +160.5% |
| Distributable reserves | 133 | €18,659 | €151,389 | +€132,731 | +711.4% |
| Profit (loss) carried forward | 14 | €5,879 | €13,680 | +€7,801 | +132.7% |
| Amounts payable | 17/49 | €1,938 | €14,411 | +€12,473 | +643.5% |
| Amounts payable within one year | 42/48 | €1,938 | €14,411 | +€12,473 | +643.5% |
| Trade debts | 44 | €30 | €124 | +€94 | +312.9% |
| Suppliers | 440/4 | €30 | €124 | +€94 | +312.9% |
| Taxes, remuneration and social security | 45 | €569 | €14,142 | +€13,573 | +2387.1% |
| Taxes | 450/3 | €569 | €14,142 | +€13,573 | +2387.1% |
| Other amounts payable | 47/48 | €1,340 | €145 | -€1,195 | -89.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,500 | €235,007 | +€232,507 | +9300.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,398 | €1,059 | -€4,339 | -80.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,774 | €1,827 | +€53 | +3.0% |
| Gross operating margin | 9900 | -€14,189 | €205,892 | +€220,081 | |
| Operating profit (loss) | 9901 | -€21,361 | €203,006 | +€224,367 | |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €34 | €39 | +€5 | +15.6% |
| Recurring financial charges | 65 | €34 | €39 | +€5 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,395 | €203,413 | +€224,808 | |
| Income taxes | 67/77 | - | €59,062 | +€59,062 | |
| Profit (loss) for the period | 9904 | -€21,395 | €144,351 | +€165,746 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,395 | €144,351 | +€165,746 |
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 28 September 2026 via checked.be.