ATG: 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.
ATG
Largest movements
- Cash -€5,016
down €5,016 (-52.1%), from €9,628 to €4,612
mainly Net result for the year (-€5,930) and Receivables within one year (-€385)
- Tangible fixed assets -€1,046
down €1,046 (-43.6%), from €2,402 to €1,356
of which Furniture and vehicles: -€667
- Receivables within one year +€385
up €385 (+17.3%), from €2,221 to €2,606
of which Other amounts receivable: +€517
- Deferred charges and accrued income -€316
down €316 (-40.5%), from €779 to €463
- Profit (loss) carried forward -€5,930
down €5,930 (-152.7%), from -€3,883 to -€9,814
- Gross operating margin -€3,376
down €3,376 (-348.0%), from -€970 to -€4,346
- Depreciation -€1,196
down €1,196 (-53.3%), from €2,242 to €1,046
- Other operating charges -€220
down €220 (-32.4%), from €679 to €459
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 | €15,030 | €9,037 | -€5,993 | -39.9% |
| Fixed assets | 21/28 | €2,402 | €1,356 | -€1,046 | -43.6% |
| Tangible fixed assets | 22/27 | €2,402 | €1,356 | -€1,046 | -43.6% |
| Plant, machinery and equipment | 23 | €1,422 | €1,042 | -€380 | -26.7% |
| Furniture and vehicles | 24 | €981 | €314 | -€667 | -68.0% |
| Current assets | 29/58 | €12,628 | €7,681 | -€4,946 | -39.2% |
| Amounts receivable within one year | 40/41 | €2,221 | €2,606 | +€385 | +17.3% |
| Trade receivables | 40 | €132 | €0 | -€132 | -100.0% |
| Other amounts receivable | 41 | €2,089 | €2,606 | +€517 | +24.7% |
| Cash at bank and in hand | 54/58 | €9,628 | €4,612 | -€5,016 | -52.1% |
| Deferred charges and accrued income | 490/1 | €779 | €463 | -€316 | -40.5% |
| Total equity and liabilities | 10/49 | €15,030 | €9,037 | -€5,993 | -39.9% |
| Equity | 10/15 | €14,717 | €8,786 | -€5,930 | -40.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,883 | -€9,814 | -€5,930 | -152.7% |
| Amounts payable | 17/49 | €313 | €251 | -€62 | -19.9% |
| Amounts payable within one year | 42/48 | €121 | €51 | -€70 | -57.9% |
| Trade debts | 44 | €121 | €51 | -€70 | -57.9% |
| Suppliers | 440/4 | €121 | €51 | -€70 | -57.9% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,242 | €1,046 | -€1,196 | -53.3% |
| Other operating charges | 640/8 | €679 | €459 | -€220 | -32.4% |
| Gross operating margin | 9900 | -€970 | -€4,346 | -€3,376 | -348.0% |
| Operating profit (loss) | 9901 | -€3,891 | -€5,851 | -€1,960 | -50.4% |
| Financial charges | 65/66B | €109 | €80 | -€30 | -27.3% |
| Recurring financial charges | 65 | €109 | €80 | -€30 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,001 | -€5,930 | -€1,930 | -48.2% |
| Profit (loss) for the period | 9904 | -€4,001 | -€5,930 | -€1,930 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,001 | -€5,930 | -€1,930 | -48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.