ATRIUM.GREEN: 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.GREEN
Largest movements
- Intangible fixed assets -€22,212
down €22,212 (-40.0%), from €55,529 to €33,317
- Tangible fixed assets -€12,459
down €12,459 (-5.1%), from €244,431 to €231,972
- Stocks and contracts +€9,123
up €9,123 (+43.7%), from €20,896 to €30,019
- Cash +€6,072
up €6,072 (+1,517,900%), from €0 to €6,072
mainly Depreciation (+€34,671) and Other debts (+€12,330)
- Debts after one year -€21,696
down €21,696 (-8.4%), from €257,566 to €235,871
- Profit (loss) carried forward -€18,793
down €18,793 (-32.7%), from -€57,425 to -€76,218
- Other debts +€12,330
up €12,330 (+117%), from €10,514 to €22,844
- Trade debts +€7,439
up €7,439 (+245%), from €3,039 to €10,478
- Short-term financial debts +€3,520
up €3,520 (+16.4%), from €21,480 to €25,000
- Gross operating margin +€6,108
up €6,108 (+32.9%), from €18,561 to €24,669
- Depreciation +€1,275
up €1,275 (+3.8%), from €33,395 to €34,671
- Financial charges -€535
down €535 (-7.3%), from €7,359 to €6,823
- Other operating charges -€292
down €292 (-14.5%), from €2,011 to €1,718
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,112 | €303,957 | -€17,155 | -5.3% |
| Fixed assets | 21/28 | €299,961 | €265,290 | -€34,671 | -11.6% |
| Intangible fixed assets | 21 | €55,529 | €33,317 | -€22,212 | -40.0% |
| Tangible fixed assets | 22/27 | €244,431 | €231,972 | -€12,459 | -5.1% |
| Land and buildings | 22 | €218,739 | €212,824 | -€5,915 | -2.7% |
| Plant, machinery and equipment | 23 | €20,536 | €15,824 | -€4,712 | -22.9% |
| Furniture and vehicles | 24 | €3,114 | €2,422 | -€692 | -22.2% |
| Leasing and similar rights | 25 | €2,042 | €902 | -€1,140 | -55.8% |
| Current assets | 29/58 | €21,151 | €38,668 | +€17,516 | +82.8% |
| Stocks and contracts in progress | 3 | €20,896 | €30,019 | +€9,123 | +43.7% |
| Stocks | 30/36 | €20,896 | €30,019 | +€9,123 | +43.7% |
| Amounts receivable within one year | 40/41 | - | €2,321 | +€2,321 | |
| Trade receivables | 40 | - | €1,921 | +€1,921 | |
| Other amounts receivable | 41 | - | €401 | +€401 | |
| Current investments | 50/53 | €255 | €255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €6,072 | +€6,072 | +1,517,900% |
| Total equity and liabilities | 10/49 | €321,112 | €303,957 | -€17,155 | -5.3% |
| Equity | 10/15 | €3,443 | -€15,350 | -€18,793 | |
| Contributions | 10/11 | €36,600 | €36,600 | = | 0.0% |
| Contributions outside capital | 11 | €36,600 | €36,600 | = | 0.0% |
| Other | 1109/19 | €36,600 | €36,600 | = | 0.0% |
| Reserves | 13 | €24,269 | €24,269 | = | 0.0% |
| Distributable reserves | 133 | €24,269 | €24,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,425 | -€76,218 | -€18,793 | -32.7% |
| Amounts payable | 17/49 | €317,669 | €319,307 | +€1,639 | +0.5% |
| Amounts payable after more than one year | 17 | €257,566 | €235,871 | -€21,696 | -8.4% |
| Financial debts | 170/4 | €257,566 | €235,871 | -€21,696 | -8.4% |
| Amounts payable within one year | 42/48 | €59,814 | €82,548 | +€22,734 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €20,207 | €21,696 | +€1,488 | +7.4% |
| Financial debts | 43 | €21,480 | €25,000 | +€3,520 | +16.4% |
| Credit institutions | 430/8 | €21,480 | €25,000 | +€3,520 | +16.4% |
| Trade debts | 44 | €3,039 | €10,478 | +€7,439 | +245% |
| Suppliers | 440/4 | €3,039 | €10,478 | +€7,439 | +245% |
| Taxes, remuneration and social security | 45 | €4,573 | €2,530 | -€2,043 | -44.7% |
| Taxes | 450/3 | €4,573 | €2,530 | -€2,043 | -44.7% |
| Other amounts payable | 47/48 | €10,514 | €22,844 | +€12,330 | +117% |
| Accrued charges and deferred income | 492/3 | €289 | €889 | +€600 | +208% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,395 | €34,671 | +€1,275 | +3.8% |
| Other operating charges | 640/8 | €2,011 | €1,718 | -€292 | -14.5% |
| Gross operating margin | 9900 | €18,561 | €24,669 | +€6,108 | +32.9% |
| Operating profit (loss) | 9901 | -€16,845 | -€11,720 | +€5,125 | +30.4% |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €7,359 | €6,823 | -€535 | -7.3% |
| Recurring financial charges | 65 | €7,359 | €6,823 | -€535 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,187 | -€18,543 | +€5,644 | +23.3% |
| Income taxes | 67/77 | €197 | €250 | +€53 | +26.8% |
| Profit (loss) for the period | 9904 | -€24,384 | -€18,793 | +€5,591 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,384 | -€18,793 | +€5,591 | +22.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.