ATRIUS: 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.
ATRIUS
Largest movements
- Receivables within one year +€47,700
up €47,700 (+101.5%), from €47,014 to €94,715
of which Other amounts receivable: +€65,022
- Cash -€37,718
down €37,718 (-28.6%), from €131,682 to €93,964
mainly Contributions, distributions and other (-€96,505) and Receivables within one year (-€47,700)
- Reserves -€94,292
down €94,292 (-61.7%), from €152,888 to €58,596
- Other debts +€75,202
up €75,202 (+393.9%), from €19,091 to €94,292
- Tax, wage and social debts +€15,388
up €15,388 (+839.3%), from €1,833 to €17,221
of which Taxes: +€15,624
- Profit (loss) carried forward +€9,972
up €9,972 (+53.2%), from €18,743 to €28,715
- Gross operating margin -€29,133
down €29,133 (-58.3%), from €49,955 to €20,823
- Taxes -€5,684
down €5,684 (-47.0%), from €12,093 to €6,409
- Financial income +€1,158
up €1,158 (+194.0%), from €597 to €1,754
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 | €202,014 | €209,351 | +€7,337 | +3.6% |
| Fixed assets | 21/28 | €18,308 | €16,926 | -€1,383 | -7.6% |
| Tangible fixed assets | 22/27 | €3,258 | €1,876 | -€1,383 | -42.4% |
| Furniture and vehicles | 24 | €3,258 | €1,876 | -€1,383 | -42.4% |
| Financial fixed assets | 28 | €15,050 | €15,050 | = | 0.0% |
| Current assets | 29/58 | €183,705 | €192,425 | +€8,720 | +4.7% |
| Amounts receivable within one year | 40/41 | €47,014 | €94,715 | +€47,700 | +101.5% |
| Trade receivables | 40 | €30,053 | €12,732 | -€17,321 | -57.6% |
| Other amounts receivable | 41 | €16,961 | €81,983 | +€65,022 | +383.4% |
| Cash at bank and in hand | 54/58 | €131,682 | €93,964 | -€37,718 | -28.6% |
| Deferred charges and accrued income | 490/1 | €5,009 | €3,746 | -€1,263 | -25.2% |
| Total equity and liabilities | 10/49 | €202,014 | €209,351 | +€7,337 | +3.6% |
| Equity | 10/15 | €180,631 | €96,310 | -€84,321 | -46.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €152,888 | €58,596 | -€94,292 | -61.7% |
| Distributable reserves | 133 | €152,888 | €58,596 | -€94,292 | -61.7% |
| Profit (loss) carried forward | 14 | €18,743 | €28,715 | +€9,972 | +53.2% |
| Amounts payable | 17/49 | €21,383 | €113,040 | +€91,658 | +428.7% |
| Amounts payable within one year | 42/48 | €21,383 | €113,040 | +€91,658 | +428.7% |
| Trade debts | 44 | €458 | €1,527 | +€1,068 | +233.2% |
| Suppliers | 440/4 | €458 | €1,527 | +€1,068 | +233.2% |
| Taxes, remuneration and social security | 45 | €1,833 | €17,221 | +€15,388 | +839.3% |
| Taxes | 450/3 | €1,260 | €16,884 | +€15,624 | +1240.4% |
| Remuneration and social security | 454/9 | €574 | €337 | -€237 | -41.2% |
| Other amounts payable | 47/48 | €19,091 | €94,292 | +€75,202 | +393.9% |
| Remuneration, social security and pensions | 62 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,754 | €1,383 | -€371 | -21.2% |
| Other operating charges | 640/8 | €567 | €752 | +€185 | +32.6% |
| Gross operating margin | 9900 | €49,955 | €20,823 | -€29,133 | -58.3% |
| Operating profit (loss) | 9901 | €47,634 | €18,298 | -€29,337 | -61.6% |
| Financial income | 75/76B | €597 | €1,754 | +€1,158 | +194.0% |
| Recurring financial income | 75 | €597 | €1,754 | +€1,158 | +194.0% |
| Financial charges | 65/66B | €1,802 | €1,459 | -€343 | -19.0% |
| Recurring financial charges | 65 | €1,802 | €1,459 | -€343 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €46,429 | €18,593 | -€27,836 | -60.0% |
| Income taxes | 67/77 | €12,093 | €6,409 | -€5,684 | -47.0% |
| Profit (loss) for the period | 9904 | €34,337 | €12,184 | -€22,153 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,337 | €12,184 | -€22,153 | -64.5% |
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 5 October 2026 via checked.be.