IMMO ATMOS: 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.
IMMO ATMOS
Largest movements
- Cash +€153,447
up €153,447 (+292%), from €52,505 to €205,952
mainly Net result for the year (+€251,509) and Depreciation (+€164,657)
- Tangible fixed assets -€149,876
down €149,876 (-6.3%), from €2.4m to €2.2m
of which Land and buildings: -€147,929
- Reserves +€130,176
up €130,176 (+10.1%), from €1.3m to €1.4m
of which Distributable reserves: +€158,798
- Debts after one year -€83,500
down €83,500 (-11.9%), from €702,792 to €619,292
- Depreciation -€130,738
down €130,738 (-44.3%), from €295,396 to €164,657
- Gross operating margin -€39,969
down €39,969 (-14.1%), from €282,753 to €242,784
- Financial charges +€33,455
up €33,455, from -€7,373 to €26,082
- Taxes +€15,221
up €15,221 (+57.4%), from €26,511 to €41,732
- Other operating charges +€11,332
up €11,332 (+30.1%), from €37,595 to €48,927
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 | €6,248,371 | €6,294,806 | +€46,434 | +0.7% |
| Fixed assets | 21/28 | €5,580,331 | €5,430,455 | -€149,876 | -2.7% |
| Tangible fixed assets | 22/27 | €2,376,331 | €2,226,455 | -€149,876 | -6.3% |
| Land and buildings | 22 | €2,364,297 | €2,216,369 | -€147,929 | -6.3% |
| Plant, machinery and equipment | 23 | €11,764 | €9,945 | -€1,819 | -15.5% |
| Furniture and vehicles | 24 | €270 | €141 | -€128 | -47.6% |
| Financial fixed assets | 28 | €3,204,000 | €3,204,000 | = | 0.0% |
| Current assets | 29/58 | €668,040 | €864,350 | +€196,310 | +29.4% |
| Amounts receivable within one year | 40/41 | €15,652 | €36,379 | +€20,727 | +132% |
| Other amounts receivable | 41 | €15,652 | €36,379 | +€20,727 | +132% |
| Current investments | 50/53 | €594,932 | €619,695 | +€24,763 | +4.2% |
| Cash at bank and in hand | 54/58 | €52,505 | €205,952 | +€153,447 | +292% |
| Deferred charges and accrued income | 490/1 | €4,951 | €2,324 | -€2,627 | -53.1% |
| Total equity and liabilities | 10/49 | €6,248,371 | €6,294,806 | +€46,434 | +0.7% |
| Equity | 10/15 | €5,446,738 | €5,576,913 | +€130,176 | +2.4% |
| Contributions | 10/11 | €2,713,697 | €2,713,697 | = | 0.0% |
| Capital | 10 | €2,713,697 | €2,713,697 | = | 0.0% |
| Issued capital | 100 | €2,713,697 | €2,713,697 | = | 0.0% |
| Reserves | 13 | €1,292,685 | €1,422,861 | +€130,176 | +10.1% |
| Non-distributable reserves | 130/1 | €193,874 | €208,618 | +€14,744 | +7.6% |
| Legal reserve | 130 | €193,874 | €208,618 | +€14,744 | +7.6% |
| Tax-exempt reserves | 132 | €288,416 | €245,050 | -€43,366 | -15.0% |
| Distributable reserves | 133 | €810,395 | €969,193 | +€158,798 | +19.6% |
| Profit (loss) carried forward | 14 | €1,440,355 | €1,440,355 | = | 0.0% |
| Amounts payable | 17/49 | €801,634 | €717,892 | -€83,742 | -10.4% |
| Amounts payable after more than one year | 17 | €702,792 | €619,292 | -€83,500 | -11.9% |
| Financial debts | 170/4 | €702,792 | €619,292 | -€83,500 | -11.9% |
| Amounts payable within one year | 42/48 | €94,835 | €94,474 | -€361 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €83,500 | €83,500 | = | 0.0% |
| Trade debts | 44 | €81 | €7,994 | +€7,913 | +9,775% |
| Suppliers | 440/4 | €81 | €7,994 | +€7,913 | +9,775% |
| Taxes, remuneration and social security | 45 | €2,781 | €2,980 | +€199 | +7.2% |
| Taxes | 450/3 | €2,781 | €2,980 | +€199 | +7.2% |
| Other amounts payable | 47/48 | €8,473 | - | -€8,473 | |
| Accrued charges and deferred income | 492/3 | €4,007 | €4,126 | +€120 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295,396 | €164,657 | -€130,738 | -44.3% |
| Other operating charges | 640/8 | €37,595 | €48,927 | +€11,332 | +30.1% |
| Gross operating margin | 9900 | €282,753 | €242,784 | -€39,969 | -14.1% |
| Operating profit (loss) | 9901 | -€50,237 | €29,200 | +€79,437 | |
| Financial income | 75/76B | €282,962 | €290,123 | +€7,161 | +2.5% |
| Recurring financial income | 75 | €282,225 | €290,123 | +€7,898 | +2.8% |
| Non-recurring financial income | 76B | €738 | - | -€738 | |
| Financial charges | 65/66B | -€7,373 | €26,082 | +€33,455 | |
| Recurring financial charges | 65 | -€7,373 | €26,082 | +€33,455 | |
| Profit (loss) for the period before taxes | 9903 | €240,098 | €293,241 | +€53,143 | +22.1% |
| Income taxes | 67/77 | €26,511 | €41,732 | +€15,221 | +57.4% |
| Profit (loss) for the period | 9904 | €213,587 | €251,509 | +€37,922 | +17.8% |
| Transfer from tax-exempt reserves | 789 | €43,366 | €43,366 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €256,953 | €294,875 | +€37,922 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.