ATRIUM NOVANDI: what changed
What changed
ATRIUM NOVANDI
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
€300,191
2024 · €133,180+€167,012
Equity
€3.2m
2024 · €3.0m+€154,560
Cash
€44,773
2024 · €9,554+€35,218
Balance sheet total
€5.2m
2024 · €5.4m-€188,772
Largest movements
Assets
- Tangible fixed assets -€399,475
down €399,475 (-7.9%), from €5.1m to €4.7m
of which Land and buildings: -€360,579
- Receivables within one year +€286,329
up €286,329 (+252%), from €113,614 to €399,943
of which Trade receivables: +€180,267
- Current investments -€62,000
down €62,000 (-99.8%), from €62,124 to €124
- Deferred charges and accrued income -€58,410
down €58,410 (-99.3%), from €58,800 to €390
Equity and liabilities
- Debts after one year -€375,640
down €375,640 (-24.7%), from €1.5m to €1.1m
- Profit (loss) carried forward +€137,871
up €137,871 (+7.8%), from €1.8m to €1.9m
- Tax, wage and social debts +€88,917
up €88,917 (+396%), from €22,482 to €111,399
Income statement
- Turnover +€117,393
up €117,393 (+7.8%), from €1.5m to €1.6m
- Taxes +€81,436
up €81,436 (+155%), from €52,482 to €133,917
- Other operating income +€77,390
up €77,390 (+32.5%), from €238,140 to €315,530
- Services and other goods +€29,772
up €29,772 (+3.3%), from €913,602 to €943,375
- Other operating charges +€27,702
up €27,702 (+15.9%), from €173,890 to €201,591
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.
Result 2024
€133,180
Turnover
+€117,393
Other operating income
+€77,390
Services and other goods
-€29,772
Depreciation
-€963
Other operating charges
-€27,702
Other operating items
+€108,759
Financial income
-€860
Financial charges
+€4,202
Taxes
-€81,436
Result 2025
€300,191
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€559,791
Investment
-€3,302
Financing
-€521,271
Cash 2024
€9,554
From operations (derived)
+€559,791
Net result for the year
+€300,191
Depreciation
+€455,211
Receivables within one year
-€286,329
Deferred charges and accrued income
+€58,410
Provisions
-€12,950
Trade debts
-€12,573
Tax, wage and social debts
+€88,917
Other debts
-€31,609
Accrued charges and deferred income
+€521
Investment (derived)
-€3,302
Investment in fixed assets (net)
-€65,302
Current investments
+€62,000
Financing
-€521,271
Debts after one year
-€375,640
Contributions, distributions and other
-€145,631
Cash 2025
€44,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,389,157 | €5,200,385 | -€188,772 | -3.5% |
| Fixed assets | 21/28 | €5,145,065 | €4,755,155 | -€389,910 | -7.6% |
| Tangible fixed assets | 22/27 | €5,065,052 | €4,665,577 | -€399,475 | -7.9% |
| Land and buildings | 22 | €4,579,372 | €4,218,793 | -€360,579 | -7.9% |
| Plant, machinery and equipment | 23 | €466,257 | €404,330 | -€61,926 | -13.3% |
| Furniture and vehicles | 24 | €161 | €69 | -€92 | -57.2% |
| Assets under construction and advance payments | 27 | €19,262 | €42,385 | +€23,123 | +120% |
| Financial fixed assets | 28 | €80,013 | €89,578 | +€9,565 | +12.0% |
| Other financial fixed assets | 284/8 | €80,013 | €89,578 | +€9,565 | +12.0% |
| Amounts receivable and cash guarantees | 285/8 | €80,013 | €89,578 | +€9,565 | +12.0% |
| Current assets | 29/58 | €244,092 | €445,230 | +€201,137 | +82.4% |
| Amounts receivable within one year | 40/41 | €113,614 | €399,943 | +€286,329 | +252% |
| Trade receivables | 40 | €111,081 | €291,348 | +€180,267 | +162% |
| Other amounts receivable | 41 | €2,533 | €108,595 | +€106,062 | +4,187% |
| Current investments | 50/53 | €62,124 | €124 | -€62,000 | -99.8% |
| Other investments | 51/53 | €62,124 | €124 | -€62,000 | -99.8% |
| Cash at bank and in hand | 54/58 | €9,554 | €44,773 | +€35,218 | +369% |
| Deferred charges and accrued income | 490/1 | €58,800 | €390 | -€58,410 | -99.3% |
| Total equity and liabilities | 10/49 | €5,389,157 | €5,200,385 | -€188,772 | -3.5% |
| Equity | 10/15 | €2,996,846 | €3,151,406 | +€154,560 | +5.2% |
| Contributions | 10/11 | €368,683 | €368,683 | = | 0.0% |
| Capital | 10 | €368,683 | €368,683 | = | 0.0% |
| Issued capital | 100 | €368,683 | €368,683 | = | 0.0% |
| Reserves | 13 | €627,788 | €660,108 | +€32,321 | +5.1% |
| Non-distributable reserves | 130/1 | €36,868 | €36,868 | = | 0.0% |
| Legal reserve | 130 | €36,868 | €36,868 | = | 0.0% |
| Tax-exempt reserves | 132 | €472,720 | €505,040 | +€32,321 | +6.8% |
| Distributable reserves | 133 | €118,200 | €118,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,768,800 | €1,906,671 | +€137,871 | +7.8% |
| Investment grants | 15 | €231,575 | €215,944 | -€15,631 | -6.7% |
| Provisions and deferred taxes | 16 | €198,566 | €185,617 | -€12,950 | -6.5% |
| Deferred taxes | 168 | €198,566 | €185,617 | -€12,950 | -6.5% |
| Amounts payable | 17/49 | €2,193,745 | €1,863,362 | -€330,383 | -15.1% |
| Amounts payable after more than one year | 17 | €1,521,160 | €1,145,520 | -€375,640 | -24.7% |
| Financial debts | 170/4 | €1,521,160 | €1,145,520 | -€375,640 | -24.7% |
| Credit institutions | 173 | €1,521,160 | €1,145,520 | -€375,640 | -24.7% |
| Amounts payable within one year | 42/48 | €665,179 | €709,916 | +€44,736 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €375,640 | €375,640 | = | 0.0% |
| Trade debts | 44 | €105,449 | €92,877 | -€12,573 | -11.9% |
| Suppliers | 440/4 | €105,449 | €92,877 | -€12,573 | -11.9% |
| Taxes, remuneration and social security | 45 | €22,482 | €111,399 | +€88,917 | +396% |
| Taxes | 450/3 | €22,482 | €111,399 | +€88,917 | +396% |
| Other amounts payable | 47/48 | €161,609 | €130,000 | -€31,609 | -19.6% |
| Accrued charges and deferred income | 492/3 | €7,406 | €7,927 | +€521 | +7.0% |
| Operating income | 70/76A | €1,757,960 | €2,029,153 | +€271,192 | +15.4% |
| Turnover | 70 | €1,504,229 | €1,621,622 | +€117,393 | +7.8% |
| Other operating income | 74 | €238,140 | €315,530 | +€77,390 | +32.5% |
| Non-recurring operating income | 76A | €15,592 | €92,001 | +€76,409 | +490% |
| Operating charges | 60/66A | €1,575,937 | €1,602,024 | +€26,087 | +1.7% |
| Services and other goods | 61 | €913,602 | €943,375 | +€29,772 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454,248 | €455,211 | +€963 | +0.2% |
| Other operating charges | 640/8 | €173,890 | €201,591 | +€27,702 | +15.9% |
| Non-recurring operating charges | 66A | €34,197 | €1,847 | -€32,350 | -94.6% |
| Operating profit (loss) | 9901 | €182,023 | €427,128 | +€245,105 | +135% |
| Financial income | 75/76B | €16,491 | €15,631 | -€860 | -5.2% |
| Recurring financial income | 75 | €16,491 | €15,631 | -€860 | -5.2% |
| Other financial income | 752/9 | €16,491 | €15,631 | -€860 | -5.2% |
| Financial charges | 65/66B | €25,803 | €21,600 | -€4,202 | -16.3% |
| Recurring financial charges | 65 | €25,803 | €21,600 | -€4,202 | -16.3% |
| Debt charges | 650 | €24,807 | €20,374 | -€4,433 | -17.9% |
| Other financial charges | 652/9 | €995 | €1,226 | +€231 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €172,711 | €421,159 | +€248,448 | +144% |
| Transfer from deferred taxes | 780 | €12,950 | €12,950 | -€0 | 0.0% |
| Income taxes | 67/77 | €52,482 | €133,917 | +€81,436 | +155% |
| Taxes | 670/3 | €52,482 | €133,917 | +€81,436 | +155% |
| Profit (loss) for the period | 9904 | €133,180 | €300,191 | +€167,012 | +125% |
| Transfer from tax-exempt reserves | 789 | €30,830 | €30,829 | -€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €63,150 | +€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €164,009 | €267,871 | +€103,862 | +63.3% |
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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 4 November 2026 via checked.be.