Atheko 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.
Atheko Compta
Largest movements
- Receivables within one year +€53,826
up €53,826 (+1507.8%), from €3,570 to €57,396
of which Trade receivables: +€49,703
- Cash -€17,231
down €17,231 (-95.6%), from €18,028 to €797
mainly Receivables within one year (-€53,826) and Contributions, distributions and other (-€10,000)
- Deferred charges and accrued income -€1,105
down €1,105 (-25.0%), from €4,420 to €3,315
- Tangible fixed assets -€883
down €883 (-53.4%), from €1,655 to €771
- Trade debts +€25,272
up €25,272 (+1319.1%), from €1,916 to €27,188
- Current portion of long-term debt +€6,437
up €6,437 (+85.5%), from €7,525 to €13,963
- Tax, wage and social debts +€2,966
up €2,966 (+20.4%), from €14,556 to €17,522
- Gross operating margin +€63,984
up €63,984 (+59.5%), from €107,479 to €171,463
- Staff costs +€58,069
up €58,069 (+61.1%), from €95,034 to €153,102
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 | €42,877 | €77,484 | +€34,607 | +80.7% |
| Fixed assets | 21/28 | €1,860 | €976 | -€883 | -47.5% |
| Tangible fixed assets | 22/27 | €1,655 | €771 | -€883 | -53.4% |
| Furniture and vehicles | 24 | €1,655 | €771 | -€883 | -53.4% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €41,018 | €76,508 | +€35,490 | +86.5% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,570 | €57,396 | +€53,826 | +1507.8% |
| Trade receivables | 40 | €3,570 | €53,273 | +€49,703 | +1392.3% |
| Other amounts receivable | 41 | - | €4,123 | +€4,123 | |
| Cash at bank and in hand | 54/58 | €18,028 | €797 | -€17,231 | -95.6% |
| Deferred charges and accrued income | 490/1 | €4,420 | €3,315 | -€1,105 | -25.0% |
| Total equity and liabilities | 10/49 | €42,877 | €77,484 | +€34,607 | +80.7% |
| Equity | 10/15 | €9,916 | €10,412 | +€496 | +5.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | - | -€1,500 | |
| Other | 1109/19 | €1,500 | - | -€1,500 | |
| Reserves | 13 | €16,150 | €16,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,734 | -€7,238 | +€496 | +6.4% |
| Amounts payable | 17/49 | €32,961 | €67,072 | +€34,111 | +103.5% |
| Amounts payable within one year | 42/48 | €32,961 | €67,072 | +€34,111 | +103.5% |
| Current portion of amounts payable after more than one year | 42 | €7,525 | €13,963 | +€6,437 | +85.5% |
| Trade debts | 44 | €1,916 | €27,188 | +€25,272 | +1319.1% |
| Suppliers | 440/4 | €1,916 | €27,188 | +€25,272 | +1319.1% |
| Taxes, remuneration and social security | 45 | €14,556 | €17,522 | +€2,966 | +20.4% |
| Taxes | 450/3 | €14,556 | €17,522 | +€2,966 | +20.4% |
| Other amounts payable | 47/48 | €8,964 | €8,400 | -€564 | -6.3% |
| Remuneration, social security and pensions | 62 | €95,034 | €153,102 | +€58,069 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €883 | +€96 | +12.2% |
| Other operating charges | 640/8 | €982 | €295 | -€687 | -70.0% |
| Gross operating margin | 9900 | €107,479 | €171,463 | +€63,984 | +59.5% |
| Operating profit (loss) | 9901 | €10,676 | €17,182 | +€6,506 | +60.9% |
| Financial income | 75/76B | €38 | €214 | +€176 | +463.6% |
| Recurring financial income | 75 | €38 | €214 | +€176 | +463.6% |
| Financial charges | 65/66B | €2,721 | €3,250 | +€529 | +19.4% |
| Recurring financial charges | 65 | €2,721 | €3,250 | +€529 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €7,993 | €14,146 | +€6,153 | +77.0% |
| Income taxes | 67/77 | €2,840 | €3,650 | +€810 | +28.5% |
| Profit (loss) for the period | 9904 | €5,152 | €10,496 | +€5,343 | +103.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,152 | €10,496 | +€5,343 | +103.7% |
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.