EL ATLAS: what changed
EL ATLAS
Largest movements
- Receivables within one year +€11,344
up €11,344 (+192%), from €5,895 to €17,239
of which Trade receivables: +€11,578
- Cash +€4,451
up €4,451 (+367%), from €1,211 to €5,662
mainly Trade debts (+€17,586) and Stocks and contracts (+€1,210)
- Stocks and contracts -€1,210
down €1,210 (-2.3%), from €52,798 to €51,588
- Trade debts +€17,586
up €17,586 (+389%), from €4,519 to €22,105
- Other debts -€1,680
down €1,680 (-2.4%), from €69,505 to €67,825
- Tax, wage and social debts -€1,651
down €1,651 (-21.4%), from €7,727 to €6,076
of which Remuneration and social security: -€5,011
- Staff costs +€33,247
up €33,247 (+6,597%), from €504 to €33,751
- Gross operating margin +€26,775
up €26,775 (+299%), from €8,964 to €35,740
- Other operating charges +€912
up €912 (+279%), from €327 to €1,239
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,904 | €75,489 | +€14,585 | +23.9% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €59,904 | €74,489 | +€14,585 | +24.3% |
| Stocks and contracts in progress | 3 | €52,798 | €51,588 | -€1,210 | -2.3% |
| Stocks | 30/36 | €52,798 | €51,588 | -€1,210 | -2.3% |
| Amounts receivable within one year | 40/41 | €5,895 | €17,239 | +€11,344 | +192% |
| Trade receivables | 40 | €5,662 | €17,239 | +€11,578 | +204% |
| Other amounts receivable | 41 | €234 | - | -€234 | |
| Cash at bank and in hand | 54/58 | €1,211 | €5,662 | +€4,451 | +367% |
| Total equity and liabilities | 10/49 | €60,904 | €75,489 | +€14,585 | +23.9% |
| Equity | 10/15 | -€20,846 | -€20,516 | +€330 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,846 | -€40,516 | +€330 | +0.8% |
| Amounts payable | 17/49 | €81,751 | €96,005 | +€14,255 | +17.4% |
| Amounts payable within one year | 42/48 | €81,751 | €96,005 | +€14,255 | +17.4% |
| Trade debts | 44 | €4,519 | €22,105 | +€17,586 | +389% |
| Suppliers | 440/4 | €4,519 | €22,105 | +€17,586 | +389% |
| Taxes, remuneration and social security | 45 | €7,727 | €6,076 | -€1,651 | -21.4% |
| Taxes | 450/3 | €2,000 | €5,359 | +€3,360 | +168% |
| Remuneration and social security | 454/9 | €5,728 | €716 | -€5,011 | -87.5% |
| Other amounts payable | 47/48 | €69,505 | €67,825 | -€1,680 | -2.4% |
| Remuneration, social security and pensions | 62 | €504 | €33,751 | +€33,247 | +6,597% |
| Other operating charges | 640/8 | €327 | €1,239 | +€912 | +279% |
| Gross operating margin | 9900 | €8,964 | €35,740 | +€26,775 | +299% |
| Operating profit (loss) | 9901 | €8,133 | €750 | -€7,383 | -90.8% |
| Financial charges | 65/66B | €314 | €243 | -€70 | -22.4% |
| Recurring financial charges | 65 | €314 | €243 | -€70 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €7,820 | €507 | -€7,313 | -93.5% |
| Income taxes | 67/77 | €221 | €176 | -€44 | -20.0% |
| Profit (loss) for the period | 9904 | €7,599 | €330 | -€7,269 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,599 | €330 | -€7,269 | -95.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.