ATL Service: 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.
ATL Service
Largest movements
- Current investments +€276,000
up €276,000 (+28.2%), from €980,000 to €1.3m
- Cash -€167,770
down €167,770 (-59.0%), from €284,129 to €116,359
mainly Current investments (-€276,000) and Receivables within one year (-€25,351)
- Tangible fixed assets -€32,462
down €32,462 (-51.8%), from €62,677 to €30,214
of which Furniture and vehicles: -€24,283
- Receivables within one year +€25,351
up €25,351 (+101%), from €24,995 to €50,346
of which Trade receivables: +€14,371
- Reserves +€114,538
up €114,538 (+8.7%), from €1.3m to €1.4m
- Financial income +€24,224
up €24,224 (+1,952%), from €1,241 to €25,465
- Gross operating margin -€14,797
down €14,797 (-7.7%), from €192,363 to €177,566
- Taxes +€3,668
up €3,668 (+7.2%), from €50,914 to €54,583
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 | €1,356,365 | €1,460,133 | +€103,768 | +7.7% |
| Fixed assets | 21/28 | €62,701 | €30,214 | -€32,487 | -51.8% |
| Tangible fixed assets | 22/27 | €62,677 | €30,214 | -€32,462 | -51.8% |
| Land and buildings | 22 | €9,539 | €1,360 | -€8,180 | -85.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €53,137 | €28,854 | -€24,283 | -45.7% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €1,293,664 | €1,429,919 | +€136,255 | +10.5% |
| Stocks and contracts in progress | 3 | €4,540 | €7,214 | +€2,674 | +58.9% |
| Stocks | 30/36 | €4,540 | €7,214 | +€2,674 | +58.9% |
| Amounts receivable within one year | 40/41 | €24,995 | €50,346 | +€25,351 | +101% |
| Trade receivables | 40 | €24,995 | €39,366 | +€14,371 | +57.5% |
| Other amounts receivable | 41 | €0 | €10,980 | +€10,980 | |
| Current investments | 50/53 | €980,000 | €1,256,000 | +€276,000 | +28.2% |
| Cash at bank and in hand | 54/58 | €284,129 | €116,359 | -€167,770 | -59.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,356,365 | €1,460,133 | +€103,768 | +7.7% |
| Equity | 10/15 | €1,322,154 | €1,436,691 | +€114,538 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,309,754 | €1,424,291 | +€114,538 | +8.7% |
| Distributable reserves | 133 | €1,309,754 | €1,424,291 | +€114,538 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,211 | €23,441 | -€10,770 | -31.5% |
| Amounts payable within one year | 42/48 | €34,211 | €23,441 | -€10,770 | -31.5% |
| Trade debts | 44 | €840 | €1,962 | +€1,122 | +134% |
| Suppliers | 440/4 | €840 | €1,962 | +€1,122 | +134% |
| Taxes, remuneration and social security | 45 | €29,424 | €19,151 | -€10,273 | -34.9% |
| Taxes | 450/3 | €29,424 | €19,151 | -€10,273 | -34.9% |
| Other amounts payable | 47/48 | €3,947 | €2,328 | -€1,619 | -41.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,524 | €32,462 | -€1,062 | -3.2% |
| Other operating charges | 640/8 | €1,305 | €1,216 | -€89 | -6.8% |
| Gross operating margin | 9900 | €192,363 | €177,566 | -€14,797 | -7.7% |
| Operating profit (loss) | 9901 | €157,534 | €143,888 | -€13,646 | -8.7% |
| Financial income | 75/76B | €1,241 | €25,465 | +€24,224 | +1,952% |
| Recurring financial income | 75 | €1,241 | €25,465 | +€24,224 | +1,952% |
| Financial charges | 65/66B | €149 | €233 | +€84 | +56.5% |
| Recurring financial charges | 65 | €149 | €233 | +€84 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €158,626 | €169,120 | +€10,494 | +6.6% |
| Income taxes | 67/77 | €50,914 | €54,583 | +€3,668 | +7.2% |
| Profit (loss) for the period | 9904 | €107,712 | €114,538 | +€6,825 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,712 | €114,538 | +€6,825 | +6.3% |
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 30 October 2026 via checked.be.