ATRIUM MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€70,828
up €70,828 (+47.4%), from €149,323 to €220,151
mainly Other debts (+€59,000) and Net result for the year (+€51,568)
- Receivables after one year -€22,904
down €22,904 (-36.3%), from €63,129 to €40,225
- Receivables within one year +€3,906
new in 2025: €3,906
- Other debts +€59,000
up €59,000 (+295%), from €20,000 to €79,000
- Reserves -€30,000
down €30,000 (-29.5%), from €101,860 to €71,860
of which Distributable reserves: -€30,000
- Profit (loss) carried forward +€21,568
up €21,568 (+22.2%), from €97,322 to €118,890
- Gross operating margin +€20,855
up €20,855 (+40.3%), from €51,739 to €72,594
- Taxes +€6,095
up €6,095 (+39.2%), from €15,538 to €21,633
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 | €228,402 | €279,981 | +€51,579 | +22.6% |
| Fixed assets | 21/28 | €15,950 | €15,699 | -€251 | -1.6% |
| Tangible fixed assets | 22/27 | €15,950 | €15,699 | -€251 | -1.6% |
| Furniture and vehicles | 24 | €940 | €689 | -€251 | -26.7% |
| Other tangible fixed assets | 26 | €15,010 | €15,010 | = | 0.0% |
| Current assets | 29/58 | €212,452 | €264,282 | +€51,830 | +24.4% |
| Amounts receivable after more than one year | 29 | €63,129 | €40,225 | -€22,904 | -36.3% |
| Other amounts receivable | 291 | €63,129 | €40,225 | -€22,904 | -36.3% |
| Amounts receivable within one year | 40/41 | - | €3,906 | +€3,906 | |
| Trade receivables | 40 | - | €3,906 | +€3,906 | |
| Cash at bank and in hand | 54/58 | €149,323 | €220,151 | +€70,828 | +47.4% |
| Total equity and liabilities | 10/49 | €228,402 | €279,981 | +€51,579 | +22.6% |
| Equity | 10/15 | €205,382 | €196,950 | -€8,432 | -4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €71,860 | -€30,000 | -29.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Profit (loss) carried forward | 14 | €97,322 | €118,890 | +€21,568 | +22.2% |
| Amounts payable | 17/49 | €23,020 | €83,031 | +€60,011 | +261% |
| Amounts payable within one year | 42/48 | €23,020 | €83,031 | +€60,011 | +261% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €3,020 | €4,004 | +€984 | +32.6% |
| Taxes | 450/3 | €3,020 | €4,004 | +€984 | +32.6% |
| Other amounts payable | 47/48 | €20,000 | €79,000 | +€59,000 | +295% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €251 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €51,739 | €72,594 | +€20,855 | +40.3% |
| Operating profit (loss) | 9901 | €51,101 | €71,943 | +€20,842 | +40.8% |
| Financial income | 75/76B | €1,992 | €1,628 | -€364 | -18.3% |
| Recurring financial income | 75 | €1,992 | €1,628 | -€364 | -18.3% |
| Financial charges | 65/66B | €335 | €370 | +€35 | +10.4% |
| Recurring financial charges | 65 | €335 | €370 | +€35 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €52,758 | €73,201 | +€20,443 | +38.7% |
| Income taxes | 67/77 | €15,538 | €21,633 | +€6,095 | +39.2% |
| Profit (loss) for the period | 9904 | €37,220 | €51,568 | +€14,348 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,220 | €51,568 | +€14,348 | +38.5% |
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 14 October 2026 via checked.be.