ATHABIS: 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.
ATHABIS
Largest movements
- Tangible fixed assets -€6,098
down €6,098 (-1.9%), from €324,677 to €318,579
of which Land and buildings: -€8,139
- Reserves +€21,522
up €21,522 (+10.9%), from €197,805 to €219,327
of which Distributable reserves: +€21,522
- Debts after one year -€18,676
down €18,676 (-9.7%), from €193,082 to €174,406
- Tax, wage and social debts -€12,100
down €12,100 (-60.0%), from €20,158 to €8,058
- Other operating charges +€1,827
up €1,827 (+233%), from €783 to €2,609
- Gross operating margin -€1,246
down €1,246 (-2.5%), from €49,834 to €48,588
- Financial charges -€1,031
down €1,031 (-22.8%), from €4,524 to €3,493
- Taxes -€587
down €587 (-5.0%), from €11,624 to €11,037
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 | €437,068 | €428,386 | -€8,682 | -2.0% |
| Fixed assets | 21/28 | €324,677 | €318,579 | -€6,098 | -1.9% |
| Tangible fixed assets | 22/27 | €324,677 | €318,579 | -€6,098 | -1.9% |
| Land and buildings | 22 | €322,281 | €314,142 | -€8,139 | -2.5% |
| Plant, machinery and equipment | 23 | €1,337 | €2,753 | +€1,416 | +106% |
| Furniture and vehicles | 24 | €1,059 | €1,685 | +€625 | +59.0% |
| Current assets | 29/58 | €112,391 | €109,807 | -€2,584 | -2.3% |
| Amounts receivable within one year | 40/41 | €29,407 | €26,544 | -€2,863 | -9.7% |
| Trade receivables | 40 | €28,409 | €26,544 | -€1,864 | -6.6% |
| Other amounts receivable | 41 | €999 | - | -€999 | |
| Cash at bank and in hand | 54/58 | €81,455 | €82,298 | +€843 | +1.0% |
| Deferred charges and accrued income | 490/1 | €1,529 | €964 | -€564 | -36.9% |
| Total equity and liabilities | 10/49 | €437,068 | €428,386 | -€8,682 | -2.0% |
| Equity | 10/15 | €204,005 | €225,527 | +€21,522 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,805 | €219,327 | +€21,522 | +10.9% |
| 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 | €195,945 | €217,467 | +€21,522 | +11.0% |
| Amounts payable | 17/49 | €233,063 | €202,859 | -€30,204 | -13.0% |
| Amounts payable after more than one year | 17 | €193,082 | €174,406 | -€18,676 | -9.7% |
| Financial debts | 170/4 | €193,082 | €174,406 | -€18,676 | -9.7% |
| Amounts payable within one year | 42/48 | €39,916 | €28,386 | -€11,529 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €18,392 | €18,676 | +€284 | +1.5% |
| Trade debts | 44 | €507 | €328 | -€180 | -35.4% |
| Suppliers | 440/4 | €507 | €328 | -€180 | -35.4% |
| Taxes, remuneration and social security | 45 | €20,158 | €8,058 | -€12,100 | -60.0% |
| Taxes | 450/3 | €20,158 | €8,058 | -€12,100 | -60.0% |
| Other amounts payable | 47/48 | €859 | €1,325 | +€466 | +54.3% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €10,340 | €2,607 | -€7,734 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,187 | €9,465 | +€278 | +3.0% |
| Other operating charges | 640/8 | €783 | €2,609 | +€1,827 | +233% |
| Gross operating margin | 9900 | €49,834 | €48,588 | -€1,246 | -2.5% |
| Operating profit (loss) | 9901 | €39,864 | €36,513 | -€3,351 | -8.4% |
| Financial income | 75/76B | - | €372 | +€372 | |
| Recurring financial income | 75 | - | €372 | +€372 | |
| Financial charges | 65/66B | €4,524 | €3,493 | -€1,031 | -22.8% |
| Recurring financial charges | 65 | €4,524 | €3,493 | -€1,031 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €35,340 | €33,392 | -€1,948 | -5.5% |
| Income taxes | 67/77 | €11,624 | €11,037 | -€587 | -5.0% |
| Profit (loss) for the period | 9904 | €23,717 | €22,355 | -€1,362 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,717 | €22,355 | -€1,362 | -5.7% |
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 13 October 2026 via checked.be.