ATRIUM MAGNUM: what changed
ATRIUM MAGNUM
Largest movements
- Cash -€51,272
down €51,272 (-28.4%), from €180,455 to €129,183
mainly Contributions, distributions and other (-€275,000) and Investment in fixed assets (net) (-€8,772)
- Receivables within one year -€3,798
no longer reported in 2025 (was €3,798)
of which Trade receivables: -€2,037
- Tangible fixed assets -€2,585
down €2,585 (-4.9%), from €52,910 to €50,324
of which Other tangible fixed assets: -€6,698
- Reserves -€155,835
down €155,835 (-74.3%), from €209,850 to €54,015
- Other debts +€96,601
up €96,601 (+743%), from €12,996 to €109,596
- Gross operating margin +€24,397
up €24,397 (+17.3%), from €141,383 to €165,780
- Taxes +€5,630
up €5,630 (+19.5%), from €28,897 to €34,527
- Depreciation +€2,485
up €2,485 (+28.0%), from €8,873 to €11,358
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,028 | €180,431 | -€57,597 | -24.2% |
| Fixed assets | 21/28 | €52,910 | €50,324 | -€2,585 | -4.9% |
| Tangible fixed assets | 22/27 | €52,910 | €50,324 | -€2,585 | -4.9% |
| Plant, machinery and equipment | 23 | - | €6,896 | +€6,896 | |
| Furniture and vehicles | 24 | €11,025 | €8,243 | -€2,783 | -25.2% |
| Other tangible fixed assets | 26 | €41,884 | €35,186 | -€6,698 | -16.0% |
| Current assets | 29/58 | €185,118 | €130,106 | -€55,012 | -29.7% |
| Amounts receivable within one year | 40/41 | €3,798 | - | -€3,798 | |
| Trade receivables | 40 | €2,037 | - | -€2,037 | |
| Other amounts receivable | 41 | €1,761 | - | -€1,761 | |
| Cash at bank and in hand | 54/58 | €180,455 | €129,183 | -€51,272 | -28.4% |
| Deferred charges and accrued income | 490/1 | €865 | €923 | +€58 | +6.7% |
| Total equity and liabilities | 10/49 | €238,028 | €180,431 | -€57,597 | -24.2% |
| Equity | 10/15 | €214,858 | €59,017 | -€155,841 | -72.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €209,850 | €54,015 | -€155,835 | -74.3% |
| Distributable reserves | 133 | €209,850 | €54,015 | -€155,835 | -74.3% |
| Profit (loss) carried forward | 14 | €8 | €2 | -€6 | -71.5% |
| Amounts payable | 17/49 | €23,170 | €121,413 | +€98,244 | +424% |
| Amounts payable within one year | 42/48 | €23,170 | €121,413 | +€98,244 | +424% |
| Trade debts | 44 | - | €186 | +€186 | |
| Suppliers | 440/4 | - | €186 | +€186 | |
| Taxes, remuneration and social security | 45 | €10,174 | €11,631 | +€1,457 | +14.3% |
| Taxes | 450/3 | €10,174 | €11,631 | +€1,457 | +14.3% |
| Other amounts payable | 47/48 | €12,996 | €109,596 | +€96,601 | +743% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,873 | €11,358 | +€2,485 | +28.0% |
| Other operating charges | 640/8 | €854 | €695 | -€158 | -18.6% |
| Gross operating margin | 9900 | €141,383 | €165,780 | +€24,397 | +17.3% |
| Operating profit (loss) | 9901 | €131,656 | €153,727 | +€22,071 | +16.8% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.9% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.9% |
| Financial charges | 65/66B | €107 | €40 | -€66 | -62.1% |
| Recurring financial charges | 65 | €107 | €40 | -€66 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €131,563 | €153,687 | +€22,123 | +16.8% |
| Income taxes | 67/77 | €28,897 | €34,527 | +€5,630 | +19.5% |
| Profit (loss) for the period | 9904 | €102,666 | €119,159 | +€16,493 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,666 | €119,159 | +€16,493 | +16.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.