ATR ADVICE: 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.
ATR ADVICE
Largest movements
- Cash -€799
down €799 (-4.0%), from €20,235 to €19,435
mainly Net result for the year (-€1,858) and Deferred charges and accrued income (-€30)
- Receivables within one year -€757
down €757 (-84.7%), from €893 to €136
- Profit (loss) carried forward -€1,858
down €1,858 (-16.1%), from €11,540 to €9,682
- Gross operating margin +€422
up €422 (+26.9%), from -€1,566 to -€1,144
- Other operating charges +€208
up €208 (+108%), from €192 to €400
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 | €21,551 | €19,830 | -€1,720 | -8.0% |
| Fixed assets | 21/28 | €297 | €103 | -€194 | -65.4% |
| Tangible fixed assets | 22/27 | €297 | €103 | -€194 | -65.4% |
| Plant, machinery and equipment | 23 | €297 | €103 | -€194 | -65.4% |
| Current assets | 29/58 | €21,254 | €19,728 | -€1,526 | -7.2% |
| Amounts receivable within one year | 40/41 | €893 | €136 | -€757 | -84.7% |
| Other amounts receivable | 41 | €893 | €136 | -€757 | -84.7% |
| Cash at bank and in hand | 54/58 | €20,235 | €19,435 | -€799 | -4.0% |
| Deferred charges and accrued income | 490/1 | €126 | €156 | +€30 | +23.8% |
| Total equity and liabilities | 10/49 | €21,551 | €19,830 | -€1,720 | -8.0% |
| Equity | 10/15 | €20,540 | €18,682 | -€1,858 | -9.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,540 | €9,682 | -€1,858 | -16.1% |
| Amounts payable | 17/49 | €1,011 | €1,148 | +€137 | +13.6% |
| Amounts payable within one year | 42/48 | €1,011 | €1,148 | +€137 | +13.6% |
| Trade debts | 44 | €190 | €327 | +€137 | +72.4% |
| Suppliers | 440/4 | €190 | €327 | +€137 | +72.4% |
| Other amounts payable | 47/48 | €821 | €821 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €194 | -€0 | 0.0% |
| Other operating charges | 640/8 | €192 | €400 | +€208 | +108% |
| Gross operating margin | 9900 | -€1,566 | -€1,144 | +€422 | +26.9% |
| Operating profit (loss) | 9901 | -€1,952 | -€1,738 | +€214 | +11.0% |
| Financial charges | 65/66B | €119 | €120 | +€1 | +0.9% |
| Recurring financial charges | 65 | €119 | €120 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,070 | -€1,858 | +€213 | +10.3% |
| Profit (loss) for the period | 9904 | -€2,070 | -€1,858 | +€213 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,070 | -€1,858 | +€213 | +10.3% |
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 29 October 2026 via checked.be.