ATG: 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.
ATG
Largest movements
- Cash +€6,884
up €6,884 (+149%), from €4,612 to €11,496
mainly Net result for the year (+€4,748) and Trade debts (+€969)
- Tangible fixed assets -€694
down €694 (-51.2%), from €1,356 to €662
of which Plant, machinery and equipment: -€380
- Receivables within one year -€322
down €322 (-12.4%), from €2,606 to €2,284
of which Other amounts receivable: -€599
- Deferred charges and accrued income -€156
down €156 (-33.7%), from €463 to €307
- Profit (loss) carried forward +€4,748
up €4,748 (+48.4%), from -€9,814 to -€5,065
- Trade debts +€969
up €969 (+1,898%), from €51 to €1,020
- Gross operating margin +€10,322
up €10,322, from -€4,346 to €5,977
- Depreciation -€352
down €352 (-33.7%), from €1,046 to €694
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 | €9,037 | €14,749 | +€5,712 | +63.2% |
| Fixed assets | 21/28 | €1,356 | €662 | -€694 | -51.2% |
| Tangible fixed assets | 22/27 | €1,356 | €662 | -€694 | -51.2% |
| Plant, machinery and equipment | 23 | €1,042 | €662 | -€380 | -36.5% |
| Furniture and vehicles | 24 | €314 | €0 | -€314 | -100% |
| Current assets | 29/58 | €7,681 | €14,087 | +€6,406 | +83.4% |
| Amounts receivable within one year | 40/41 | €2,606 | €2,284 | -€322 | -12.4% |
| Trade receivables | 40 | €0 | €276 | +€276 | |
| Other amounts receivable | 41 | €2,606 | €2,007 | -€599 | -23.0% |
| Cash at bank and in hand | 54/58 | €4,612 | €11,496 | +€6,884 | +149% |
| Deferred charges and accrued income | 490/1 | €463 | €307 | -€156 | -33.7% |
| Total equity and liabilities | 10/49 | €9,037 | €14,749 | +€5,712 | +63.2% |
| Equity | 10/15 | €8,786 | €13,535 | +€4,748 | +54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,814 | -€5,065 | +€4,748 | +48.4% |
| Amounts payable | 17/49 | €251 | €1,215 | +€964 | +384% |
| Amounts payable within one year | 42/48 | €51 | €1,020 | +€969 | +1,898% |
| Trade debts | 44 | €51 | €1,020 | +€969 | +1,898% |
| Suppliers | 440/4 | €51 | €1,020 | +€969 | +1,898% |
| Accrued charges and deferred income | 492/3 | €200 | €195 | -€5 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €694 | -€352 | -33.7% |
| Other operating charges | 640/8 | €459 | €461 | +€2 | +0.4% |
| Gross operating margin | 9900 | -€4,346 | €5,977 | +€10,322 | |
| Operating profit (loss) | 9901 | -€5,851 | €4,822 | +€10,673 | |
| Financial charges | 65/66B | €80 | €74 | -€6 | -7.0% |
| Recurring financial charges | 65 | €80 | €74 | -€6 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,930 | €4,748 | +€10,679 | |
| Profit (loss) for the period | 9904 | -€5,930 | €4,748 | +€10,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,930 | €4,748 | +€10,679 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.