aToM: 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.
aToM
Largest movements
- Current assets -€18,053
down €18,053 (-63.9%), from €28,271 to €10,218
of which Cash: -€19,281
- Tangible fixed assets +€905
up €905 (+3.0%), from €29,718 to €30,623
- Debts within one year -€21,464
down €21,464 (-80.7%), from €26,602 to €5,138
- Profit (loss) carried forward +€4,316
up €4,316 (+14.8%), from €29,187 to €33,503
- Gross operating margin -€25,925
down €25,925 (-60.0%), from €43,188 to €17,263
- Taxes -€2,839
down €2,839 (-42.5%), from €6,684 to €3,845
- Depreciation +€919
up €919 (+12.7%), from €7,245 to €8,164
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,989 | €40,841 | -€17,148 | -29.6% |
| Fixed assets | 21/28 | €29,718 | €30,623 | +€905 | +3.0% |
| Tangible fixed assets | 22/27 | €29,718 | €30,623 | +€905 | +3.0% |
| Current assets | 29/58 | €28,271 | €10,218 | -€18,053 | -63.9% |
| Amounts receivable within one year | 40/41 | €525 | €525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,746 | €8,465 | -€19,281 | -69.5% |
| Total equity and liabilities | 10/49 | €57,989 | €40,841 | -€17,148 | -29.6% |
| Equity | 10/15 | €31,387 | €35,703 | +€4,316 | +13.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,187 | €33,503 | +€4,316 | +14.8% |
| Amounts payable | 17/49 | €26,602 | €5,138 | -€21,464 | -80.7% |
| Amounts payable within one year | 42/48 | €26,602 | €5,138 | -€21,464 | -80.7% |
| Trade debts | 44 | €7,558 | €586 | -€6,972 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,245 | €8,164 | +€919 | +12.7% |
| Gross operating margin | 9900 | €43,188 | €17,263 | -€25,925 | -60.0% |
| Operating profit (loss) | 9901 | €34,100 | €8,190 | -€25,910 | -76.0% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -90.5% |
| Recurring financial charges | 65 | €29 | €31 | +€2 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €34,086 | €8,161 | -€25,925 | -76.1% |
| Income taxes | 67/77 | €6,684 | €3,845 | -€2,839 | -42.5% |
| Profit (loss) for the period | 9904 | €27,402 | €4,316 | -€23,086 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,402 | €4,316 | -€23,086 | -84.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2015 and 31 December 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.