Ahristo: 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.
Ahristo
Largest movements
- Cash -€28,242
down €28,242 (-21.4%), from €132,258 to €104,017
mainly Other debts (-€17,012) and Receivables within one year (-€13,276)
- Receivables within one year +€13,276
up €13,276 (+101%), from €13,210 to €26,486
of which Other amounts receivable: +€7,126
- Tangible fixed assets +€2,725
up €2,725 (+69.4%), from €3,925 to €6,650
of which Plant, machinery and equipment: +€2,334
- Other debts -€17,012
down €17,012 (-97.5%), from €17,453 to €441
- Profit (loss) carried forward +€6,525
up €6,525 (+1,404%), from €465 to €6,990
- Tax, wage and social debts -€5,470
down €5,470 (-44.2%), from €12,362 to €6,892
of which Taxes: -€5,470
- Short-term financial debts +€3,207
up €3,207, from €0 to €3,207
- Gross operating margin -€12,008
down €12,008 (-50.5%), from €23,798 to €11,790
- Taxes -€2,677
down €2,677 (-48.2%), from €5,551 to €2,874
- Financial charges -€419
down €419 (-75.1%), from €559 to €139
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 | €150,392 | €138,224 | -€12,168 | -8.1% |
| Fixed assets | 21/28 | €3,925 | €6,650 | +€2,725 | +69.4% |
| Tangible fixed assets | 22/27 | €3,925 | €6,650 | +€2,725 | +69.4% |
| Plant, machinery and equipment | 23 | €1,123 | €3,457 | +€2,334 | +208% |
| Furniture and vehicles | 24 | €2,802 | €3,193 | +€391 | +13.9% |
| Current assets | 29/58 | €146,467 | €131,574 | -€14,893 | -10.2% |
| Amounts receivable within one year | 40/41 | €13,210 | €26,486 | +€13,276 | +101% |
| Trade receivables | 40 | €13,210 | €19,360 | +€6,150 | +46.6% |
| Other amounts receivable | 41 | €0 | €7,126 | +€7,126 | |
| Cash at bank and in hand | 54/58 | €132,258 | €104,017 | -€28,242 | -21.4% |
| Deferred charges and accrued income | 490/1 | €999 | €1,071 | +€73 | +7.3% |
| Total equity and liabilities | 10/49 | €150,392 | €138,224 | -€12,168 | -8.1% |
| Equity | 10/15 | €117,653 | €124,178 | +€6,525 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,588 | €98,588 | = | 0.0% |
| Distributable reserves | 133 | €98,588 | €98,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €465 | €6,990 | +€6,525 | +1,404% |
| Amounts payable | 17/49 | €32,739 | €14,046 | -€18,693 | -57.1% |
| Amounts payable within one year | 42/48 | €32,739 | €14,046 | -€18,693 | -57.1% |
| Financial debts | 43 | €0 | €3,207 | +€3,207 | |
| Credit institutions | 430/8 | €0 | €3,207 | +€3,207 | |
| Trade debts | 44 | €2,925 | €3,506 | +€581 | +19.9% |
| Suppliers | 440/4 | €2,925 | €3,506 | +€581 | +19.9% |
| Taxes, remuneration and social security | 45 | €12,362 | €6,892 | -€5,470 | -44.2% |
| Taxes | 450/3 | €9,962 | €4,492 | -€5,470 | -54.9% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €17,453 | €441 | -€17,012 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €1,680 | +€147 | +9.6% |
| Other operating charges | 640/8 | €499 | €571 | +€72 | +14.4% |
| Gross operating margin | 9900 | €23,798 | €11,790 | -€12,008 | -50.5% |
| Operating profit (loss) | 9901 | €21,765 | €9,539 | -€12,227 | -56.2% |
| Financial charges | 65/66B | €559 | €139 | -€419 | -75.1% |
| Recurring financial charges | 65 | €559 | €139 | -€419 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €21,206 | €9,399 | -€11,807 | -55.7% |
| Income taxes | 67/77 | €5,551 | €2,874 | -€2,677 | -48.2% |
| Profit (loss) for the period | 9904 | €15,655 | €6,525 | -€9,130 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,655 | €6,525 | -€9,130 | -58.3% |
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.