ATOLL TIMES: 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 TIMES
Largest movements
- Current investments +€47,807
up €47,807 (+38.1%), from €125,584 to €173,391
- Deferred charges and accrued income +€12,562
new in 2026: €12,562
- Cash -€8,351
down €8,351 (-13.9%), from €60,036 to €51,685
mainly Current investments (-€47,807) and Tax, wage and social debts (-€12,846)
- Reserves +€59,558
up €59,558 (+38.2%), from €156,057 to €215,615
- Tax, wage and social debts -€12,846
down €12,846 (-44.6%), from €28,780 to €15,935
- Accrued charges and deferred income +€3,197
up €3,197 (+238%), from €1,345 to €4,542
- Gross operating margin -€22,176
down €22,176 (-19.3%), from €114,707 to €92,532
- Taxes -€6,544
down €6,544 (-18.3%), from €35,844 to €29,300
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 | €193,298 | €242,901 | +€49,603 | +25.7% |
| Fixed assets | 21/28 | €5,004 | €3,310 | -€1,694 | -33.8% |
| Tangible fixed assets | 22/27 | €5,004 | €3,310 | -€1,694 | -33.8% |
| Furniture and vehicles | 24 | €3,829 | €2,282 | -€1,547 | -40.4% |
| Other tangible fixed assets | 26 | €1,175 | €1,028 | -€147 | -12.5% |
| Current assets | 29/58 | €188,294 | €239,590 | +€51,297 | +27.2% |
| Amounts receivable within one year | 40/41 | €2,674 | €1,952 | -€722 | -27.0% |
| Other amounts receivable | 41 | €2,674 | €1,952 | -€722 | -27.0% |
| Current investments | 50/53 | €125,584 | €173,391 | +€47,807 | +38.1% |
| Cash at bank and in hand | 54/58 | €60,036 | €51,685 | -€8,351 | -13.9% |
| Deferred charges and accrued income | 490/1 | - | €12,562 | +€12,562 | |
| Total equity and liabilities | 10/49 | €193,298 | €242,901 | +€49,603 | +25.7% |
| Equity | 10/15 | €162,057 | €221,615 | +€59,558 | +36.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €156,057 | €215,615 | +€59,558 | +38.2% |
| Distributable reserves | 133 | €156,057 | €215,615 | +€59,558 | +38.2% |
| Amounts payable | 17/49 | €31,241 | €21,286 | -€9,955 | -31.9% |
| Amounts payable within one year | 42/48 | €29,897 | €16,744 | -€13,152 | -44.0% |
| Trade debts | 44 | €1,116 | €809 | -€307 | -27.5% |
| Suppliers | 440/4 | €1,116 | €809 | -€307 | -27.5% |
| Taxes, remuneration and social security | 45 | €28,780 | €15,935 | -€12,846 | -44.6% |
| Taxes | 450/3 | €28,780 | €15,935 | -€12,846 | -44.6% |
| Accrued charges and deferred income | 492/3 | €1,345 | €4,542 | +€3,197 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €1,902 | +€234 | +14.0% |
| Other operating charges | 640/8 | - | €412 | +€412 | |
| Gross operating margin | 9900 | €114,707 | €92,532 | -€22,176 | -19.3% |
| Operating profit (loss) | 9901 | €113,040 | €90,218 | -€22,822 | -20.2% |
| Financial income | 75/76B | €694 | €1,430 | +€736 | +106% |
| Recurring financial income | 75 | €694 | €1,430 | +€736 | +106% |
| Financial charges | 65/66B | €2,533 | €2,790 | +€257 | +10.1% |
| Recurring financial charges | 65 | €2,533 | €2,790 | +€257 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €111,201 | €88,858 | -€22,343 | -20.1% |
| Income taxes | 67/77 | €35,844 | €29,300 | -€6,544 | -18.3% |
| Profit (loss) for the period | 9904 | €75,357 | €59,558 | -€15,799 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,357 | €59,558 | -€15,799 | -21.0% |
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.