Atolo: 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.
Atolo
Largest movements
- Cash -€93,324
down €93,324 (-46.2%), from €202,140 to €108,815
mainly Investment in fixed assets (net) (-€70,843) and Accrued charges and deferred income (-€43,717)
- Intangible fixed assets +€41,554
up €41,554 (+99.7%), from €41,668 to €83,223
- Receivables within one year -€32,272
down €32,272 (-17.4%), from €185,608 to €153,336
of which Trade receivables: -€35,687
- Accrued charges and deferred income -€43,717
down €43,717 (-24.4%), from €179,279 to €135,562
- Profit (loss) carried forward -€13,144
down €13,144 (-53.4%), from €24,629 to €11,485
- Trade debts -€10,891
down €10,891 (-11.5%), from €95,107 to €84,215
- Debts after one year -€10,443
down €10,443 (-62.3%), from €16,775 to €6,332
- Gross operating margin +€38,026
up €38,026 (+34.4%), from €110,608 to €148,633
- Staff costs +€8,508
up €8,508 (+7.4%), from €115,582 to €124,089
- Taxes +€2,774
up €2,774, from -€2,622 to €152
- Financial charges +€1,495
up €1,495 (+52.1%), from €2,872 to €4,368
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.
Derived cash bridge
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 | €582,005 | €505,487 | -€76,518 | -13.1% |
| Fixed assets | 21/28 | €182,917 | €226,312 | +€43,394 | +23.7% |
| Intangible fixed assets | 21 | €41,668 | €83,223 | +€41,554 | +99.7% |
| Tangible fixed assets | 22/27 | €4,082 | €5,923 | +€1,840 | +45.1% |
| Plant, machinery and equipment | 23 | €912 | €578 | -€334 | -36.6% |
| Furniture and vehicles | 24 | €3,170 | €5,344 | +€2,174 | +68.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €137,166 | €137,166 | = | 0.0% |
| Current assets | 29/58 | €399,088 | €279,175 | -€119,913 | -30.0% |
| Amounts receivable within one year | 40/41 | €185,608 | €153,336 | -€32,272 | -17.4% |
| Trade receivables | 40 | €184,040 | €148,353 | -€35,687 | -19.4% |
| Other amounts receivable | 41 | €1,567 | €4,983 | +€3,415 | +218% |
| Cash at bank and in hand | 54/58 | €202,140 | €108,815 | -€93,324 | -46.2% |
| Deferred charges and accrued income | 490/1 | €11,341 | €17,024 | +€5,683 | +50.1% |
| Total equity and liabilities | 10/49 | €582,005 | €505,487 | -€76,518 | -13.1% |
| Equity | 10/15 | €259,117 | €245,973 | -€13,144 | -5.1% |
| Contributions | 10/11 | €214,228 | €214,228 | = | 0.0% |
| Capital | 10 | €202,600 | €202,600 | = | 0.0% |
| Issued capital | 100 | €202,600 | €202,600 | = | 0.0% |
| Contributions outside capital | 11 | €11,628 | €11,628 | = | 0.0% |
| Share premium | 1100/10 | €11,628 | €11,628 | = | 0.0% |
| Reserves | 13 | €20,260 | €20,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,260 | €20,260 | = | 0.0% |
| Legal reserve | 130 | €20,260 | €20,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,629 | €11,485 | -€13,144 | -53.4% |
| Amounts payable | 17/49 | €322,888 | €259,514 | -€63,374 | -19.6% |
| Amounts payable after more than one year | 17 | €16,775 | €6,332 | -€10,443 | -62.3% |
| Financial debts | 170/4 | €16,775 | €6,332 | -€10,443 | -62.3% |
| Amounts payable within one year | 42/48 | €126,833 | €117,619 | -€9,214 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €9,944 | €10,443 | +€499 | +5.0% |
| Financial debts | 43 | €77 | €464 | +€387 | +500% |
| Credit institutions | 430/8 | - | €464 | +€464 | |
| Other loans | 439 | €77 | - | -€77 | |
| Trade debts | 44 | €95,107 | €84,215 | -€10,891 | -11.5% |
| Suppliers | 440/4 | €95,107 | €84,215 | -€10,891 | -11.5% |
| Taxes, remuneration and social security | 45 | €21,610 | €22,497 | +€887 | +4.1% |
| Taxes | 450/3 | €8,867 | €2,503 | -€6,364 | -71.8% |
| Remuneration and social security | 454/9 | €12,743 | €19,994 | +€7,251 | +56.9% |
| Other amounts payable | 47/48 | €96 | €0 | -€96 | -100% |
| Accrued charges and deferred income | 492/3 | €179,279 | €135,562 | -€43,717 | -24.4% |
| Remuneration, social security and pensions | 62 | €115,582 | €124,089 | +€8,508 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,977 | €27,448 | -€529 | -1.9% |
| Other operating charges | 640/8 | €5,966 | €5,836 | -€131 | -2.2% |
| Gross operating margin | 9900 | €110,608 | €148,633 | +€38,026 | +34.4% |
| Operating profit (loss) | 9901 | -€38,918 | -€8,740 | +€30,177 | +77.5% |
| Financial income | 75/76B | €719 | €116 | -€604 | -83.9% |
| Recurring financial income | 75 | €719 | €116 | -€604 | -83.9% |
| Financial charges | 65/66B | €2,872 | €4,368 | +€1,495 | +52.1% |
| Recurring financial charges | 65 | €2,872 | €4,368 | +€1,495 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,070 | -€12,992 | +€28,078 | +68.4% |
| Income taxes | 67/77 | -€2,622 | €152 | +€2,774 | |
| Profit (loss) for the period | 9904 | -€38,448 | -€13,144 | +€25,304 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,448 | -€13,144 | +€25,304 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.