ATH COMPTA: what changed
Two fiscal 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.
ATH COMPTA
Largest movements
- Tangible fixed assets -€10,079
down €10,079 (-22.5%), from €44,848 to €34,769
- Other debts +€12,821
up €12,821 (+2289.4%), from €560 to €13,381
- Current portion of long-term debt -€5,936
down €5,936 (-38.3%), from €15,490 to €9,554
- Debts after one year -€5,543
down €5,543 (-14.7%), from €37,708 to €32,165
of which Financial debts: -€33,208
- Trade debts -€4,633
down €4,633 (-64.3%), from €7,206 to €2,573
- Reserves -€4,000
down €4,000 (-26.9%), from €14,860 to €10,860
of which Distributable reserves: -€4,000
- Gross operating margin -€5,782
down €5,782 (-28.3%), from €20,431 to €14,649
- Financial income +€2,090
new in 2025: €2,090
- Depreciation +€1,735
up €1,735 (+20.8%), from €8,344 to €10,079
- Taxes -€1,270
down €1,270 (-52.6%), from €2,416 to €1,146
- Financial charges +€1,144
up €1,144 (+71.1%), from €1,609 to €2,753
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.
Cash bridge derived
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,161 | €90,090 | -€10,071 | -10.1% |
| Fixed assets | 21/28 | €44,848 | €34,769 | -€10,079 | -22.5% |
| Tangible fixed assets | 22/27 | €44,848 | €34,769 | -€10,079 | -22.5% |
| Furniture and vehicles | 24 | €44,848 | €34,769 | -€10,079 | -22.5% |
| Current assets | 29/58 | €55,313 | €55,321 | +€8 | 0.0% |
| Amounts receivable within one year | 40/41 | €55,256 | €54,278 | -€978 | -1.8% |
| Trade receivables | 40 | €14,765 | €11,314 | -€3,451 | -23.4% |
| Other amounts receivable | 41 | €40,491 | €42,965 | +€2,474 | +6.1% |
| Deferred charges and accrued income | 490/1 | €57 | €1,042 | +€985 | +1728.7% |
| Total equity and liabilities | 10/49 | €100,161 | €90,090 | -€10,071 | -10.1% |
| Equity | 10/15 | €22,218 | €18,279 | -€3,939 | -17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,860 | €10,860 | -€4,000 | -26.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €9,000 | -€4,000 | -30.8% |
| Profit (loss) carried forward | 14 | €1,158 | €1,219 | +€61 | +5.2% |
| Amounts payable | 17/49 | €77,943 | €71,811 | -€6,132 | -7.9% |
| Amounts payable after more than one year | 17 | €37,708 | €32,165 | -€5,543 | -14.7% |
| Financial debts | 170/4 | €37,708 | €4,500 | -€33,208 | -88.1% |
| Other amounts payable | 178/9 | - | €27,665 | +€27,665 | |
| Amounts payable within one year | 42/48 | €39,732 | €39,647 | -€85 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €15,490 | €9,554 | -€5,936 | -38.3% |
| Financial debts | 43 | €8,409 | €8,772 | +€363 | +4.3% |
| Credit institutions | 430/8 | €8,409 | €8,772 | +€363 | +4.3% |
| Trade debts | 44 | €7,206 | €2,573 | -€4,633 | -64.3% |
| Suppliers | 440/4 | €7,206 | €2,573 | -€4,633 | -64.3% |
| Taxes, remuneration and social security | 45 | €8,067 | €5,367 | -€2,700 | -33.5% |
| Taxes | 450/3 | €8,067 | €5,367 | -€2,700 | -33.5% |
| Other amounts payable | 47/48 | €560 | €13,381 | +€12,821 | +2289.4% |
| Accrued charges and deferred income | 492/3 | €503 | €0 | -€503 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,344 | €10,079 | +€1,735 | +20.8% |
| Other operating charges | 640/8 | €33 | €866 | +€833 | +2525.7% |
| Gross operating margin | 9900 | €20,431 | €14,649 | -€5,782 | -28.3% |
| Operating profit (loss) | 9901 | €12,054 | €3,703 | -€8,351 | -69.3% |
| Financial income | 75/76B | - | €2,090 | +€2,090 | |
| Recurring financial income | 75 | - | €2,090 | +€2,090 | |
| Financial charges | 65/66B | €1,609 | €2,753 | +€1,144 | +71.1% |
| Recurring financial charges | 65 | €1,609 | €2,753 | +€1,144 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | €10,445 | €3,040 | -€7,405 | -70.9% |
| Income taxes | 67/77 | €2,416 | €1,146 | -€1,270 | -52.6% |
| Profit (loss) for the period | 9904 | €8,029 | €1,894 | -€6,135 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,029 | €1,894 | -€6,135 | -76.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.