HET ATRIUM: 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.
HET ATRIUM
Largest movements
- Receivables within one year -€32,211
down €32,211 (-96.7%), from €33,295 to €1,084
of which Trade receivables: -€30,000
- Tangible fixed assets -€5,000
down €5,000 (-21.1%), from €23,750 to €18,750
- Other debts -€125,241
down €125,241 (-20.5%), from €611,818 to €486,577
- Profit (loss) carried forward +€88,444
up €88,444 (+15.4%), from -€575,022 to -€486,578
- Gross operating margin +€82,255
up €82,255 (+368.4%), from €22,330 to €104,585
- Depreciation +€3,750
up €3,750 (+300.0%), from €1,250 to €5,000
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 | €57,046 | €20,186 | -€36,859 | -64.6% |
| Fixed assets | 21/28 | €23,750 | €18,750 | -€5,000 | -21.1% |
| Tangible fixed assets | 22/27 | €23,750 | €18,750 | -€5,000 | -21.1% |
| Furniture and vehicles | 24 | €23,750 | €18,750 | -€5,000 | -21.1% |
| Current assets | 29/58 | €33,296 | €1,436 | -€31,859 | -95.7% |
| Amounts receivable within one year | 40/41 | €33,295 | €1,084 | -€32,211 | -96.7% |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 41 | €3,295 | €1,084 | -€2,211 | -67.1% |
| Cash at bank and in hand | 54/58 | €1 | €352 | +€352 | +41846.4% |
| Total equity and liabilities | 10/49 | €57,046 | €20,186 | -€36,859 | -64.6% |
| Equity | 10/15 | -€556,422 | -€467,978 | +€88,444 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€575,022 | -€486,578 | +€88,444 | +15.4% |
| Amounts payable | 17/49 | €613,468 | €488,165 | -€125,303 | -20.4% |
| Amounts payable within one year | 42/48 | €613,468 | €488,165 | -€125,303 | -20.4% |
| Trade debts | 44 | €1,650 | €1,588 | -€62 | -3.7% |
| Suppliers | 440/4 | €1,650 | €1,588 | -€62 | -3.7% |
| Other amounts payable | 47/48 | €611,818 | €486,577 | -€125,241 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €5,000 | +€3,750 | +300.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €22,330 | €104,585 | +€82,255 | +368.4% |
| Operating profit (loss) | 9901 | €20,575 | €99,066 | +€78,491 | +381.5% |
| Financial charges | 65/66B | €10,301 | €10,622 | +€321 | +3.1% |
| Recurring financial charges | 65 | €10,301 | €10,622 | +€321 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €10,274 | €88,444 | +€78,169 | +760.8% |
| Profit (loss) for the period | 9904 | €10,274 | €88,444 | +€78,169 | +760.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,274 | €88,444 | +€78,169 | +760.8% |
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 6 October 2026 via checked.be.