ATH PRO: 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 PRO
Largest movements
- Receivables within one year +€5,162
up €5,162 (+7.3%), from €71,123 to €76,285
of which Trade receivables: +€40,615
- Cash +€1,168
up €1,168 (+25.3%), from €4,625 to €5,793
mainly Debts after one year (+€14,092) and Net result for the year (+€379)
- Tangible fixed assets +€955
new in 2022: €955
- Debts after one year +€14,092
new in 2022: €14,092
- Debts within one year -€7,186
down €7,186 (-25.1%), from €28,648 to €21,462
- Purchases and services +€90,269
new in 2022: €90,269
- Turnover -€69,777
down €69,777 (-43.2%), from €161,434 to €91,657
- Gross operating margin -€12,031
down €12,031 (-89.7%), from €13,419 to €1,388
- Financial income +€2,735
new in 2022: €2,735
- Taxes -€2,543
down €2,543 (-65.2%), from €3,898 to €1,355
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,808 | €83,093 | +€7,285 | +9.6% |
| Fixed assets | 21/28 | €60 | €1,015 | +€955 | +1591.1% |
| Tangible fixed assets | 22/27 | - | €955 | +€955 | |
| Plant, machinery and equipment | 23 | - | €955 | +€955 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €75,748 | €82,079 | +€6,330 | +8.4% |
| Amounts receivable within one year | 40/41 | €71,123 | €76,285 | +€5,162 | +7.3% |
| Trade receivables | 40 | - | €40,615 | +€40,615 | |
| Other amounts receivable | 41 | - | €35,670 | +€35,670 | |
| Cash at bank and in hand | 54/58 | €4,625 | €5,793 | +€1,168 | +25.3% |
| Total equity and liabilities | 10/49 | €75,808 | €83,093 | +€7,285 | +9.6% |
| Equity | 10/15 | €47,160 | €47,539 | +€379 | +0.8% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €46,160 | €46,539 | +€379 | +0.8% |
| Amounts payable | 17/49 | €28,648 | €35,554 | +€6,906 | +24.1% |
| Amounts payable after more than one year | 17 | - | €14,092 | +€14,092 | |
| Financial debts | 170/4 | - | €14,092 | +€14,092 | |
| Amounts payable within one year | 42/48 | €28,648 | €21,462 | -€7,186 | -25.1% |
| Trade debts | 44 | €11,801 | €19,528 | +€7,727 | +65.5% |
| Suppliers | 440/4 | - | €7,228 | +€7,228 | |
| Bills of exchange payable | 441 | - | €12,300 | +€12,300 | |
| Taxes, remuneration and social security | 45 | - | €1,934 | +€1,934 | |
| Taxes | 450/3 | - | €1,934 | +€1,934 | |
| Turnover | 70 | €161,434 | €91,657 | -€69,777 | -43.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €90,269 | +€90,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €214 | +€214 | |
| Other operating charges | 640/8 | - | €611 | +€611 | |
| Gross operating margin | 9900 | €13,419 | €1,388 | -€12,031 | -89.7% |
| Operating profit (loss) | 9901 | €13,355 | €563 | -€12,792 | -95.8% |
| Financial income | 75/76B | - | €2,735 | +€2,735 | |
| Recurring financial income | 75 | €2,320 | €2,735 | +€416 | +17.9% |
| Financial charges | 65/66B | - | €1,641 | +€1,641 | |
| Recurring financial charges | 65 | €994 | €1,641 | +€646 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €14,681 | €1,657 | -€13,023 | -88.7% |
| Transfer from deferred taxes | 780 | - | €76 | +€76 | |
| Income taxes | 67/77 | €3,898 | €1,355 | -€2,543 | -65.2% |
| Profit (loss) for the period | 9904 | €10,783 | €379 | -€10,404 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,783 | €379 | -€10,404 | -96.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.