IMMO ATLANTIS: 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.
What changed
IMMO ATLANTIS
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€36,440
2024 · €39,145-€2,706
Equity
€547,038
2024 · €510,598+€36,440
Cash
€600
2024 · €1,407-€807
Balance sheet total
€741,494
2024 · €762,094-€20,601
Largest movements
Assets
- Tangible fixed assets -€13,006
down €13,006 (-1.9%), from €689,656 to €676,650
of which Land and buildings: -€7,721
Equity and liabilities
- Debts after one year -€50,072
down €50,072 (-34.8%), from €143,965 to €93,893
- Profit (loss) carried forward +€36,440
up €36,440 (+7.4%), from -€494,511 to -€458,071
- Tax, wage and social debts -€10,578
down €10,578 (-32.4%), from €32,625 to €22,047
of which Taxes: -€5,729
Income statement
- Gross operating margin -€99,871
down €99,871 (-53.9%), from €185,340 to €85,469
- Staff costs +€5,243
up €5,243 (+50.9%), from €10,298 to €15,541
- Financial charges -€2,360
down €2,360 (-18.3%), from €12,862 to €10,502
- Depreciation -€2,103
down €2,103 (-13.9%), from €15,109 to €13,006
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.
Result 2024
€39,145
Gross operating margin
-€99,871
Staff costs
-€5,243
Depreciation
+€2,103
Other operating charges
-€729
Other operating items
+€98,698
Financial income
-€24
Financial charges
+€2,360
Result 2025
€36,440
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.
From operations
+€42,270
Investment
+€1,712
Financing
-€44,790
Cash 2024
€1,407
From operations (derived)
+€42,270
Net result for the year
+€36,440
Depreciation
+€13,006
Receivables within one year
+€7,388
Deferred charges and accrued income
-€2,312
Trade debts
+€1,605
Tax, wage and social debts
-€10,578
Accrued charges and deferred income
-€3,278
Investment (derived)
+€1,712
Investment in fixed assets (net)
+€1,712
Financing
-€44,790
Debts after one year
-€50,072
Current portion of long-term debt
+€1,887
Short-term financial debts
+€3,395
Cash 2025
€600
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,094 | €741,494 | -€20,601 | -2.7% |
| Fixed assets | 21/28 | €691,368 | €676,650 | -€14,718 | -2.1% |
| Tangible fixed assets | 22/27 | €689,656 | €676,650 | -€13,006 | -1.9% |
| Land and buildings | 22 | €682,353 | €674,632 | -€7,721 | -1.1% |
| Furniture and vehicles | 24 | €7,303 | €2,018 | -€5,285 | -72.4% |
| Financial fixed assets | 28 | €1,712 | - | -€1,712 | |
| Current assets | 29/58 | €70,726 | €64,843 | -€5,883 | -8.3% |
| Amounts receivable within one year | 40/41 | €65,499 | €58,111 | -€7,388 | -11.3% |
| Trade receivables | 40 | €18,457 | €12,249 | -€6,208 | -33.6% |
| Other amounts receivable | 41 | €47,043 | €45,863 | -€1,180 | -2.5% |
| Cash at bank and in hand | 54/58 | €1,407 | €600 | -€807 | -57.4% |
| Deferred charges and accrued income | 490/1 | €3,820 | €6,132 | +€2,312 | +60.5% |
| Total equity and liabilities | 10/49 | €762,094 | €741,494 | -€20,601 | -2.7% |
| Equity | 10/15 | €510,598 | €547,038 | +€36,440 | +7.1% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Revaluation surpluses | 12 | €607,000 | €607,000 | = | 0.0% |
| Reserves | 13 | €212,109 | €212,109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Tax-exempt reserves | 132 | €205,664 | €205,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€494,511 | -€458,071 | +€36,440 | +7.4% |
| Amounts payable | 17/49 | €251,496 | €194,456 | -€57,040 | -22.7% |
| Amounts payable after more than one year | 17 | €143,965 | €93,893 | -€50,072 | -34.8% |
| Financial debts | 170/4 | €143,965 | €93,893 | -€50,072 | -34.8% |
| Amounts payable within one year | 42/48 | €104,253 | €100,562 | -€3,691 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €48,185 | €50,072 | +€1,887 | +3.9% |
| Financial debts | 43 | €8,997 | €12,393 | +€3,395 | +37.7% |
| Credit institutions | 430/8 | €8,997 | €12,393 | +€3,395 | +37.7% |
| Trade debts | 44 | €14,446 | €16,051 | +€1,605 | +11.1% |
| Suppliers | 440/4 | €14,446 | €16,051 | +€1,605 | +11.1% |
| Taxes, remuneration and social security | 45 | €32,625 | €22,047 | -€10,578 | -32.4% |
| Taxes | 450/3 | €7,174 | €1,446 | -€5,729 | -79.8% |
| Remuneration and social security | 454/9 | €25,450 | €20,601 | -€4,850 | -19.1% |
| Accrued charges and deferred income | 492/3 | €3,278 | - | -€3,278 | |
| Non-recurring operating income | 76A | €14,420 | €1,240 | -€13,180 | -91.4% |
| Remuneration, social security and pensions | 62 | €10,298 | €15,541 | +€5,243 | +50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,109 | €13,006 | -€2,103 | -13.9% |
| Other operating charges | 640/8 | €6,263 | €6,992 | +€729 | +11.6% |
| Non-recurring operating charges | 66A | €101,687 | €2,989 | -€98,698 | -97.1% |
| Gross operating margin | 9900 | €185,340 | €85,469 | -€99,871 | -53.9% |
| Operating profit (loss) | 9901 | €51,984 | €46,941 | -€5,042 | -9.7% |
| Financial income | 75/76B | €24 | €0 | -€24 | -98.6% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -98.6% |
| Financial charges | 65/66B | €12,862 | €10,502 | -€2,360 | -18.3% |
| Recurring financial charges | 65 | €12,862 | €10,502 | -€2,360 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €39,145 | €36,440 | -€2,706 | -6.9% |
| Profit (loss) for the period | 9904 | €39,145 | €36,440 | -€2,706 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,145 | €36,440 | -€2,706 | -6.9% |
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 7 October 2026 via checked.be.