ATOM: what changed
ATOM
Largest movements
- Financial fixed assets -€923,444
down €923,444 (-71.0%), from €1.3m to €376,556
- Receivables after one year +€500,000
new in 2025: €500,000
- Cash -€335,118
down €335,118 (-81.7%), from €410,014 to €74,896
mainly Debts after one year (-€774,375) and Receivables after one year (-€500,000)
- Debts after one year -€774,375
down €774,375 (-53.4%), from €1.4m to €675,243
of which Financial debts: -€774,375
- Profit (loss) carried forward +€20,886
up €20,886 (+22.5%), from €92,873 to €113,759
- Financial income +€22,452
up €22,452 (+1,496,827%), from €2 to €22,454
- Financial charges -€20,799
down €20,799 (-99.0%), from €21,000 to €202
- Gross operating margin -€1,503
down €1,503, from €137 to -€1,366
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 | €1,710,140 | €956,652 | -€753,489 | -44.1% |
| Fixed assets | 21/28 | €1,300,000 | €381,756 | -€918,244 | -70.6% |
| Tangible fixed assets | 22/27 | - | €5,200 | +€5,200 | |
| Land and buildings | 22 | - | €5,200 | +€5,200 | |
| Financial fixed assets | 28 | €1,300,000 | €376,556 | -€923,444 | -71.0% |
| Current assets | 29/58 | €410,140 | €574,896 | +€164,755 | +40.2% |
| Amounts receivable after more than one year | 29 | - | €500,000 | +€500,000 | |
| Other amounts receivable | 291 | - | €500,000 | +€500,000 | |
| Current investments | 50/53 | €127 | - | -€127 | |
| Cash at bank and in hand | 54/58 | €410,014 | €74,896 | -€335,118 | -81.7% |
| Total equity and liabilities | 10/49 | €1,710,140 | €956,652 | -€753,489 | -44.1% |
| Equity | 10/15 | €260,523 | €281,409 | +€20,886 | +8.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €106,150 | €106,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,873 | €113,759 | +€20,886 | +22.5% |
| Amounts payable | 17/49 | €1,449,618 | €675,243 | -€774,375 | -53.4% |
| Amounts payable after more than one year | 17 | €1,449,618 | €675,243 | -€774,375 | -53.4% |
| Financial debts | 170/4 | €774,375 | - | -€774,375 | |
| Other amounts payable | 178/9 | €675,243 | €675,243 | = | 0.0% |
| Gross operating margin | 9900 | €137 | -€1,366 | -€1,503 | |
| Operating profit (loss) | 9901 | €137 | -€1,366 | -€1,503 | |
| Financial income | 75/76B | €2 | €22,454 | +€22,452 | +1,496,827% |
| Recurring financial income | 75 | €2 | €22,454 | +€22,452 | +1,496,827% |
| Financial charges | 65/66B | €21,000 | €202 | -€20,799 | -99.0% |
| Recurring financial charges | 65 | €21,000 | €202 | -€20,799 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,862 | €20,886 | +€41,748 | |
| Profit (loss) for the period | 9904 | -€20,862 | €20,886 | +€41,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,862 | €20,886 | +€41,748 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.