ATRIUMEDICAL: what changed
Two fiscal 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.
ATRIUMEDICAL
Largest movements
- Cash -€39,508
down €39,508 (-75.0%), from €52,692 to €13,184
mainly Debts after one year (-€41,408) and Investment in fixed assets (net) (-€23,943)
- Tangible fixed assets -€29,792
down €29,792 (-6.3%), from €475,496 to €445,703
of which Land and buildings: -€28,126
- Debts after one year -€41,408
down €41,408 (-10.8%), from €385,150 to €343,742
- Contributions -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Profit (loss) carried forward -€9,662
down €9,662 (-81.8%), from -€11,810 to -€21,472
- Staff costs +€18,594
up €18,594 (+21.9%), from €84,722 to €103,316
- Gross operating margin -€17,096
down €17,096 (-10.0%), from €171,223 to €154,127
- Other operating charges -€4,895
no longer reported in 2025 (was €4,895)
- Depreciation +€3,533
up €3,533 (+6.8%), from €51,615 to €55,148
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.
Cash bridge derived
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 | €532,996 | €465,704 | -€67,292 | -12.6% |
| Fixed assets | 21/28 | €479,713 | €448,508 | -€31,205 | -6.5% |
| Intangible fixed assets | 21 | €4,217 | €2,805 | -€1,412 | -33.5% |
| Tangible fixed assets | 22/27 | €475,496 | €445,703 | -€29,792 | -6.3% |
| Land and buildings | 22 | €460,659 | €432,533 | -€28,126 | -6.1% |
| Plant, machinery and equipment | 23 | €8,006 | €5,287 | -€2,719 | -34.0% |
| Furniture and vehicles | 24 | €6,830 | €7,884 | +€1,053 | +15.4% |
| Current assets | 29/58 | €53,283 | €17,196 | -€36,087 | -67.7% |
| Amounts receivable within one year | 40/41 | €548 | €4,011 | +€3,463 | +631.8% |
| Trade receivables | 40 | - | €1,511 | +€1,511 | |
| Other amounts receivable | 41 | €548 | €2,500 | +€1,952 | +356.1% |
| Cash at bank and in hand | 54/58 | €52,692 | €13,184 | -€39,508 | -75.0% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €532,996 | €465,704 | -€67,292 | -12.6% |
| Equity | 10/15 | €58,190 | €28,528 | -€29,662 | -51.0% |
| Contributions | 10/11 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Profit (loss) carried forward | 14 | -€11,810 | -€21,472 | -€9,662 | -81.8% |
| Amounts payable | 17/49 | €474,806 | €437,176 | -€37,630 | -7.9% |
| Amounts payable after more than one year | 17 | €385,150 | €343,742 | -€41,408 | -10.8% |
| Financial debts | 170/4 | €385,150 | €343,742 | -€41,408 | -10.8% |
| Amounts payable within one year | 42/48 | €89,656 | €93,434 | +€3,778 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €40,714 | €41,408 | +€694 | +1.7% |
| Trade debts | 44 | €2,857 | €1,925 | -€932 | -32.6% |
| Suppliers | 440/4 | €2,857 | €1,925 | -€932 | -32.6% |
| Advances received on contracts in progress | 46 | €1,222 | - | -€1,222 | |
| Taxes, remuneration and social security | 45 | €14,068 | €18,999 | +€4,930 | +35.0% |
| Remuneration and social security | 454/9 | €14,068 | €18,999 | +€4,930 | +35.0% |
| Other amounts payable | 47/48 | €30,795 | €31,102 | +€308 | +1.0% |
| Remuneration, social security and pensions | 62 | €84,722 | €103,316 | +€18,594 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,615 | €55,148 | +€3,533 | +6.8% |
| Other operating charges | 640/8 | €4,895 | - | -€4,895 | |
| Gross operating margin | 9900 | €171,223 | €154,127 | -€17,096 | -10.0% |
| Operating profit (loss) | 9901 | €29,991 | -€4,337 | -€34,328 | |
| Financial income | 75/76B | €93 | - | -€93 | |
| Recurring financial income | 75 | €93 | - | -€93 | |
| Financial charges | 65/66B | €5,428 | €5,326 | -€103 | -1.9% |
| Recurring financial charges | 65 | €5,428 | €5,326 | -€103 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €24,656 | -€9,662 | -€34,318 | |
| Profit (loss) for the period | 9904 | €24,656 | -€9,662 | -€34,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,656 | -€9,662 | -€34,318 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.