ATGALLON: 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.
ATGALLON
Largest movements
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Tangible fixed assets -€43,555
down €43,555 (-37.0%), from €117,840 to €74,285
- Receivables within one year -€18,659
down €18,659 (-63.4%), from €29,450 to €10,791
of which Other amounts receivable: -€18,508
- Deferred charges and accrued income +€3,880
up €3,880 (+1,160%), from €334 to €4,215
- Debts after one year -€12,354
down €12,354 (-40.0%), from €30,870 to €18,516
- Gross operating margin +€17,641
up €17,641 (+61.8%), from €28,554 to €46,195
- Financial income -€2,751
down €2,751 (-45.7%), from €6,016 to €3,265
- Financial charges -€632
down €632 (-24.7%), from €2,563 to €1,931
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,224 | €374,547 | -€5,677 | -1.5% |
| Fixed assets | 21/28 | €117,840 | €74,285 | -€43,555 | -37.0% |
| Tangible fixed assets | 22/27 | €117,840 | €74,285 | -€43,555 | -37.0% |
| Furniture and vehicles | 24 | €117,840 | €74,285 | -€43,555 | -37.0% |
| Current assets | 29/58 | €262,384 | €300,262 | +€37,878 | +14.4% |
| Amounts receivable within one year | 40/41 | €29,450 | €10,791 | -€18,659 | -63.4% |
| Trade receivables | 40 | €10,557 | €10,406 | -€151 | -1.4% |
| Other amounts receivable | 41 | €18,893 | €385 | -€18,508 | -98.0% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €32,600 | €35,256 | +€2,657 | +8.1% |
| Deferred charges and accrued income | 490/1 | €334 | €4,215 | +€3,880 | +1,160% |
| Total equity and liabilities | 10/49 | €380,224 | €374,547 | -€5,677 | -1.5% |
| Equity | 10/15 | €330,855 | €333,515 | +€2,661 | +0.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €333,760 | €333,760 | = | 0.0% |
| Distributable reserves | 133 | €333,760 | €333,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,906 | -€10,245 | +€2,661 | +20.6% |
| Amounts payable | 17/49 | €49,369 | €41,031 | -€8,338 | -16.9% |
| Amounts payable after more than one year | 17 | €30,870 | €18,516 | -€12,354 | -40.0% |
| Financial debts | 170/4 | €30,870 | €18,516 | -€12,354 | -40.0% |
| Amounts payable within one year | 42/48 | €18,499 | €22,515 | +€4,016 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €11,792 | €12,354 | +€562 | +4.8% |
| Trade debts | 44 | €1,484 | €5,251 | +€3,767 | +254% |
| Suppliers | 440/4 | €1,484 | €5,251 | +€3,767 | +254% |
| Taxes, remuneration and social security | 45 | €5,223 | €4,910 | -€313 | -6.0% |
| Taxes | 450/3 | €5,223 | €4,910 | -€313 | -6.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,744 | €43,555 | -€190 | -0.4% |
| Other operating charges | 640/8 | €616 | €720 | +€104 | +16.9% |
| Gross operating margin | 9900 | €28,554 | €46,195 | +€17,641 | +61.8% |
| Operating profit (loss) | 9901 | -€15,807 | €1,920 | +€17,727 | |
| Financial income | 75/76B | €6,016 | €3,265 | -€2,751 | -45.7% |
| Recurring financial income | 75 | €6,016 | €3,265 | -€2,751 | -45.7% |
| Financial charges | 65/66B | €2,563 | €1,931 | -€632 | -24.7% |
| Recurring financial charges | 65 | €2,563 | €1,931 | -€632 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,354 | €3,254 | +€15,608 | |
| Income taxes | 67/77 | €552 | €594 | +€42 | +7.5% |
| Profit (loss) for the period | 9904 | -€12,906 | €2,661 | +€15,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,906 | €2,661 | +€15,566 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.