AVROY ATRIUM: 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.
AVROY ATRIUM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€171,000
up €171,000 (+13.7%), from €1.2m to €1.4m
- Profit (loss) carried forward -€153,624
down €153,624 (-24.4%), from -€630,693 to -€784,317
- Debts after one year -€72,192
down €72,192 (-23.4%), from €308,126 to €235,934
- Accrued charges and deferred income +€50,952
up €50,952 (+74.7%), from €68,239 to €119,191
- Gross operating margin +€27,239
up €27,239 (+818%), from €3,330 to €30,568
- Depreciation +€2,517
up €2,517 (+3.2%), from €78,368 to €80,884
- Staff costs +€1,801
up €1,801 (+4.9%), from €37,095 to €38,896
- Other operating charges +€1,756
up €1,756 (+20.6%), from €8,528 to €10,284
- Financial charges +€1,683
up €1,683 (+3.2%), from €52,885 to €54,568
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 | €1,193,488 | €1,191,883 | -€1,606 | -0.1% |
| Fixed assets | 21/28 | €1,178,550 | €1,181,702 | +€3,152 | +0.3% |
| Tangible fixed assets | 22/27 | €1,177,586 | €1,181,702 | +€4,116 | +0.3% |
| Land and buildings | 22 | €1,148,116 | €1,160,822 | +€12,706 | +1.1% |
| Plant, machinery and equipment | 23 | €28,523 | €20,829 | -€7,694 | -27.0% |
| Furniture and vehicles | 24 | €947 | €52 | -€895 | -94.5% |
| Financial fixed assets | 28 | €964 | - | -€964 | |
| Current assets | 29/58 | €14,938 | €10,181 | -€4,758 | -31.9% |
| Amounts receivable within one year | 40/41 | €11,691 | €6,731 | -€4,960 | -42.4% |
| Trade receivables | 40 | €8,121 | €6,731 | -€1,390 | -17.1% |
| Other amounts receivable | 41 | €3,569 | - | -€3,569 | |
| Cash at bank and in hand | 54/58 | €1,695 | €2,412 | +€717 | +42.3% |
| Deferred charges and accrued income | 490/1 | €1,553 | €1,037 | -€515 | -33.2% |
| Total equity and liabilities | 10/49 | €1,193,488 | €1,191,883 | -€1,606 | -0.1% |
| Equity | 10/15 | -€510,693 | -€664,317 | -€153,624 | -30.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€630,693 | -€784,317 | -€153,624 | -24.4% |
| Amounts payable | 17/49 | €1,704,181 | €1,856,199 | +€152,018 | +8.9% |
| Amounts payable after more than one year | 17 | €308,126 | €235,934 | -€72,192 | -23.4% |
| Financial debts | 170/4 | €308,126 | €235,934 | -€72,192 | -23.4% |
| Amounts payable within one year | 42/48 | €1,327,817 | €1,501,074 | +€173,257 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €71,017 | €71,733 | +€716 | +1.0% |
| Financial debts | 43 | €1,247,300 | €1,418,300 | +€171,000 | +13.7% |
| Credit institutions | 430/8 | €1,247,300 | €1,418,300 | +€171,000 | +13.7% |
| Trade debts | 44 | €5,336 | €4,336 | -€999 | -18.7% |
| Suppliers | 440/4 | €5,336 | €4,336 | -€999 | -18.7% |
| Taxes, remuneration and social security | 45 | €4,164 | €6,705 | +€2,540 | +61.0% |
| Taxes | 450/3 | - | €1,580 | +€1,580 | |
| Remuneration and social security | 454/9 | €4,164 | €5,125 | +€960 | +23.1% |
| Accrued charges and deferred income | 492/3 | €68,239 | €119,191 | +€50,952 | +74.7% |
| Non-recurring operating income | 76A | - | €199 | +€199 | |
| Remuneration, social security and pensions | 62 | €37,095 | €38,896 | +€1,801 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,368 | €80,884 | +€2,517 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€297 | -€297 | |
| Other operating charges | 640/8 | €8,528 | €10,284 | +€1,756 | +20.6% |
| Gross operating margin | 9900 | €3,330 | €30,568 | +€27,239 | +818% |
| Operating profit (loss) | 9901 | -€120,661 | -€99,199 | +€21,462 | +17.8% |
| Financial income | 75/76B | €92 | €143 | +€51 | +54.8% |
| Recurring financial income | 75 | €92 | €143 | +€51 | +54.8% |
| Financial charges | 65/66B | €52,885 | €54,568 | +€1,683 | +3.2% |
| Recurring financial charges | 65 | €52,885 | €54,568 | +€1,683 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€173,453 | -€153,624 | +€19,830 | +11.4% |
| Profit (loss) for the period | 9904 | -€173,453 | -€153,624 | +€19,830 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€173,453 | -€153,624 | +€19,830 | +11.4% |
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 17 October 2026 via checked.be.