ATRIUM CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€22,628
up €22,628 (+72.8%), from €31,087 to €53,715
mainly Net result for the year (+€15,329) and Current investments (+€10,422)
- Current investments -€10,422
down €10,422 (-25.8%), from €40,422 to €30,000
- Reserves +€8,729
up €8,729 (+12.5%), from €69,906 to €78,635
- Other debts +€3,135
up €3,135 (+165%), from €1,900 to €5,035
- Depreciation -€538
down €538 (-40.5%), from €1,329 to €791
- Financial income +€411
up €411 (+68.0%), from €604 to €1,016
- Taxes +€250
up €250 (+4.5%), from €5,576 to €5,825
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 | €81,240 | €93,089 | +€11,849 | +14.6% |
| Fixed assets | 21/28 | €931 | €140 | -€791 | -85.0% |
| Tangible fixed assets | 22/27 | €931 | €140 | -€791 | -85.0% |
| Furniture and vehicles | 24 | €931 | €140 | -€791 | -85.0% |
| Current assets | 29/58 | €80,310 | €92,949 | +€12,639 | +15.7% |
| Amounts receivable within one year | 40/41 | €8,800 | €9,234 | +€433 | +4.9% |
| Trade receivables | 40 | €8,195 | €8,754 | +€559 | +6.8% |
| Other amounts receivable | 41 | €605 | €479 | -€126 | -20.8% |
| Current investments | 50/53 | €40,422 | €30,000 | -€10,422 | -25.8% |
| Cash at bank and in hand | 54/58 | €31,087 | €53,715 | +€22,628 | +72.8% |
| Total equity and liabilities | 10/49 | €81,240 | €93,089 | +€11,849 | +14.6% |
| Equity | 10/15 | €76,406 | €85,135 | +€8,729 | +11.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €69,906 | €78,635 | +€8,729 | +12.5% |
| Distributable reserves | 133 | €69,906 | €78,635 | +€8,729 | +12.5% |
| Amounts payable | 17/49 | €4,834 | €7,954 | +€3,120 | +64.5% |
| Amounts payable within one year | 42/48 | €4,834 | €7,954 | +€3,120 | +64.5% |
| Trade debts | 44 | €438 | €267 | -€171 | -39.0% |
| Suppliers | 440/4 | €438 | €267 | -€171 | -39.0% |
| Taxes, remuneration and social security | 45 | €2,496 | €2,652 | +€156 | +6.3% |
| Taxes | 450/3 | €2,496 | €2,652 | +€156 | +6.3% |
| Other amounts payable | 47/48 | €1,900 | €5,035 | +€3,135 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €791 | -€538 | -40.5% |
| Other operating charges | 640/8 | €782 | €592 | -€190 | -24.3% |
| Gross operating margin | 9900 | €21,786 | €21,673 | -€114 | -0.5% |
| Operating profit (loss) | 9901 | €19,676 | €20,290 | +€615 | +3.1% |
| Financial income | 75/76B | €604 | €1,016 | +€411 | +68.0% |
| Recurring financial income | 75 | €604 | €1,016 | +€411 | +68.0% |
| Financial charges | 65/66B | €140 | €152 | +€12 | +8.7% |
| Recurring financial charges | 65 | €140 | €152 | +€12 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €20,140 | €21,154 | +€1,014 | +5.0% |
| Income taxes | 67/77 | €5,576 | €5,825 | +€250 | +4.5% |
| Profit (loss) for the period | 9904 | €14,565 | €15,329 | +€764 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,565 | €15,329 | +€764 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.