ATH HOME CONSTRUCT: 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.
ATH HOME CONSTRUCT
Largest movements
- Receivables within one year +€41,568
up €41,568 (+2323.7%), from €1,789 to €43,357
of which Trade receivables: +€23,213
- Tangible fixed assets +€12,696
new in 2025: €12,696
of which Plant, machinery and equipment: +€8,126
- Deferred charges and accrued income +€3,613
new in 2025: €3,613
- Cash +€2,764
up €2,764 (+16.6%), from €16,654 to €19,418
mainly Trade debts (+€47,456) and Net result for the year (+€5,418)
- Trade debts +€47,456
up €47,456 (+1477.6%), from €3,212 to €50,667
- Profit (loss) carried forward +€5,418
up €5,418 (+46.7%), from -€11,601 to -€6,183
- Current portion of long-term debt +€2,275
new in 2025: €2,275
- Tax, wage and social debts +€2,189
up €2,189 (+89.1%), from €2,458 to €4,647
of which Remuneration and social security: +€2,856
- Debts after one year +€1,916
new in 2025: €1,916
- Gross operating margin +€130,037
up €130,037 (+2844.8%), from €4,571 to €134,608
- Staff costs +€124,699
up €124,699 (+3806.3%), from €3,276 to €127,975
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
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 | €18,443 | €79,084 | +€60,641 | +328.8% |
| Fixed assets | 21/28 | - | €12,696 | +€12,696 | |
| Tangible fixed assets | 22/27 | - | €12,696 | +€12,696 | |
| Plant, machinery and equipment | 23 | - | €8,126 | +€8,126 | |
| Furniture and vehicles | 24 | - | €3,577 | +€3,577 | |
| Other tangible fixed assets | 26 | - | €992 | +€992 | |
| Current assets | 29/58 | €18,443 | €66,388 | +€47,946 | +260.0% |
| Amounts receivable within one year | 40/41 | €1,789 | €43,357 | +€41,568 | +2323.7% |
| Trade receivables | 40 | €1,789 | €25,002 | +€23,213 | +1297.6% |
| Other amounts receivable | 41 | - | €18,356 | +€18,356 | |
| Cash at bank and in hand | 54/58 | €16,654 | €19,418 | +€2,764 | +16.6% |
| Deferred charges and accrued income | 490/1 | - | €3,613 | +€3,613 | |
| Total equity and liabilities | 10/49 | €18,443 | €79,084 | +€60,641 | +328.8% |
| Equity | 10/15 | €6,399 | €11,817 | +€5,418 | +84.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,601 | -€6,183 | +€5,418 | +46.7% |
| Amounts payable | 17/49 | €12,044 | €67,267 | +€55,223 | +458.5% |
| Amounts payable after more than one year | 17 | - | €1,916 | +€1,916 | |
| Financial debts | 170/4 | - | €1,916 | +€1,916 | |
| Amounts payable within one year | 42/48 | €12,044 | €65,351 | +€53,307 | +442.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,275 | +€2,275 | |
| Trade debts | 44 | €3,212 | €50,667 | +€47,456 | +1477.6% |
| Suppliers | 440/4 | €3,212 | €50,667 | +€47,456 | +1477.6% |
| Taxes, remuneration and social security | 45 | €2,458 | €4,647 | +€2,189 | +89.1% |
| Taxes | 450/3 | €667 | - | -€667 | |
| Remuneration and social security | 454/9 | €1,792 | €4,647 | +€2,856 | +159.4% |
| Other amounts payable | 47/48 | €6,374 | €7,761 | +€1,387 | +21.8% |
| Remuneration, social security and pensions | 62 | €3,276 | €127,975 | +€124,699 | +3806.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €880 | +€880 | |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | €4,571 | €134,608 | +€130,037 | +2844.8% |
| Operating profit (loss) | 9901 | €1,295 | €5,616 | +€4,321 | +333.7% |
| Financial charges | 65/66B | €99 | €198 | +€99 | +99.8% |
| Recurring financial charges | 65 | €99 | €198 | +€99 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €1,196 | €5,418 | +€4,222 | +353.1% |
| Profit (loss) for the period | 9904 | €1,196 | €5,418 | +€4,222 | +353.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,196 | €5,418 | +€4,222 | +353.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.