ATOLL: 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.
ATOLL
Largest movements
- Cash +€27,164
up €27,164 (+48.0%), from €56,569 to €83,733
mainly Net result for the year (+€30,264) and Receivables within one year (+€3,770)
- Receivables within one year -€3,770
no longer reported in 2025 (was €3,770)
of which Other amounts receivable: -€3,270
- Tangible fixed assets +€1,968
up €1,968 (+94.6%), from €2,080 to €4,048
- Profit (loss) carried forward +€30,264
up €30,264 (+76.2%), from €39,702 to €69,965
- Other debts -€4,570
down €4,570 (-33.7%), from €13,575 to €9,005
- Trade debts -€2,102
down €2,102 (-57.7%), from €3,643 to €1,541
- Tax, wage and social debts +€1,898
up €1,898 (+75.2%), from €2,524 to €4,422
- Gross operating margin +€1,848
up €1,848 (+4.8%), from €38,630 to €40,477
- Taxes +€444
up €444 (+5.7%), from €7,727 to €8,171
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 | €64,445 | €89,934 | +€25,489 | +39.6% |
| Fixed assets | 21/28 | €2,510 | €4,478 | +€1,968 | +78.4% |
| Tangible fixed assets | 22/27 | €2,080 | €4,048 | +€1,968 | +94.6% |
| Furniture and vehicles | 24 | €2,080 | €4,048 | +€1,968 | +94.6% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €61,935 | €85,456 | +€23,521 | +38.0% |
| Amounts receivable within one year | 40/41 | €3,770 | - | -€3,770 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €3,270 | - | -€3,270 | |
| Cash at bank and in hand | 54/58 | €56,569 | €83,733 | +€27,164 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,723 | +€127 | +8.0% |
| Total equity and liabilities | 10/49 | €64,445 | €89,934 | +€25,489 | +39.6% |
| Equity | 10/15 | €44,702 | €74,965 | +€30,264 | +67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,702 | €69,965 | +€30,264 | +76.2% |
| Amounts payable | 17/49 | €19,743 | €14,968 | -€4,774 | -24.2% |
| Amounts payable within one year | 42/48 | €19,743 | €14,968 | -€4,774 | -24.2% |
| Trade debts | 44 | €3,643 | €1,541 | -€2,102 | -57.7% |
| Suppliers | 440/4 | €3,643 | €1,541 | -€2,102 | -57.7% |
| Taxes, remuneration and social security | 45 | €2,524 | €4,422 | +€1,898 | +75.2% |
| Taxes | 450/3 | €2,524 | €4,422 | +€1,898 | +75.2% |
| Other amounts payable | 47/48 | €13,575 | €9,005 | -€4,570 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | €1,485 | +€71 | +5.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,630 | €40,477 | +€1,848 | +4.8% |
| Operating profit (loss) | 9901 | €36,829 | €38,593 | +€1,764 | +4.8% |
| Financial charges | 65/66B | €117 | €158 | +€41 | +35.3% |
| Recurring financial charges | 65 | €117 | €158 | +€41 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €36,712 | €38,434 | +€1,723 | +4.7% |
| Income taxes | 67/77 | €7,727 | €8,171 | +€444 | +5.7% |
| Profit (loss) for the period | 9904 | €28,984 | €30,264 | +€1,279 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,984 | €30,264 | +€1,279 | +4.4% |
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 11 October 2026 via checked.be.