ATRIUM MANAGEMENT SUPPORT: 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 SUPPORT
Largest movements
- Cash +€36,380
up €36,380 (+90.1%), from €40,393 to €76,773
mainly Net result for the year (+€54,104) and Deferred charges and accrued income (+€14,411)
- Deferred charges and accrued income -€14,411
down €14,411 (-23.9%), from €60,333 to €45,922
- Reserves +€48,404
up €48,404 (+39.9%), from €121,259 to €169,663
- Other debts -€17,146
down €17,146 (-88.8%), from €19,299 to €2,153
- Tax, wage and social debts -€16,367
down €16,367 (-56.5%), from €28,969 to €12,602
- Trade debts +€6,227
up €6,227 (+147%), from €4,249 to €10,476
- Gross operating margin -€20,663
down €20,663 (-18.3%), from €112,713 to €92,050
- Taxes -€2,267
down €2,267 (-8.0%), from €28,448 to €26,182
- Financial charges -€1,375
down €1,375 (-37.8%), from €3,641 to €2,266
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 | €192,398 | €214,246 | +€21,849 | +11.4% |
| Fixed assets | 21/28 | €45,309 | €44,243 | -€1,066 | -2.4% |
| Tangible fixed assets | 22/27 | €29,410 | €28,493 | -€917 | -3.1% |
| Land and buildings | 22 | €2,775 | €2,576 | -€198 | -7.1% |
| Plant, machinery and equipment | 23 | €8,239 | €5,978 | -€2,261 | -27.4% |
| Furniture and vehicles | 24 | €5,174 | €6,441 | +€1,266 | +24.5% |
| Other tangible fixed assets | 26 | €13,223 | €13,498 | +€276 | +2.1% |
| Financial fixed assets | 28 | €15,899 | €15,750 | -€149 | -0.9% |
| Current assets | 29/58 | €147,089 | €170,003 | +€22,915 | +15.6% |
| Amounts receivable within one year | 40/41 | €46,362 | €47,308 | +€946 | +2.0% |
| Trade receivables | 40 | €46,362 | €47,308 | +€946 | +2.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €40,393 | €76,773 | +€36,380 | +90.1% |
| Deferred charges and accrued income | 490/1 | €60,333 | €45,922 | -€14,411 | -23.9% |
| Total equity and liabilities | 10/49 | €192,398 | €214,246 | +€21,849 | +11.4% |
| Equity | 10/15 | €139,859 | €188,263 | +€48,404 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,259 | €169,663 | +€48,404 | +39.9% |
| Distributable reserves | 133 | €121,259 | €169,663 | +€48,404 | +39.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,539 | €25,983 | -€26,556 | -50.5% |
| Amounts payable within one year | 42/48 | €52,517 | €25,231 | -€27,286 | -52.0% |
| Trade debts | 44 | €4,249 | €10,476 | +€6,227 | +147% |
| Suppliers | 440/4 | €4,249 | €10,476 | +€6,227 | +147% |
| Taxes, remuneration and social security | 45 | €28,969 | €12,602 | -€16,367 | -56.5% |
| Taxes | 450/3 | €28,969 | €12,602 | -€16,367 | -56.5% |
| Other amounts payable | 47/48 | €19,299 | €2,153 | -€17,146 | -88.8% |
| Accrued charges and deferred income | 492/3 | €22 | €752 | +€730 | +3,391% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,601 | €7,250 | -€352 | -4.6% |
| Other operating charges | 640/8 | €2,572 | €2,744 | +€173 | +6.7% |
| Gross operating margin | 9900 | €112,713 | €92,050 | -€20,663 | -18.3% |
| Operating profit (loss) | 9901 | €102,540 | €82,056 | -€20,484 | -20.0% |
| Financial income | 75/76B | €482 | €495 | +€13 | +2.7% |
| Recurring financial income | 75 | €482 | €495 | +€13 | +2.7% |
| Financial charges | 65/66B | €3,641 | €2,266 | -€1,375 | -37.8% |
| Recurring financial charges | 65 | €3,641 | €2,266 | -€1,375 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €99,382 | €80,286 | -€19,096 | -19.2% |
| Income taxes | 67/77 | €28,448 | €26,182 | -€2,267 | -8.0% |
| Profit (loss) for the period | 9904 | €70,933 | €54,104 | -€16,829 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,933 | €54,104 | -€16,829 | -23.7% |
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 27 October 2026 via checked.be.