ATHEMIS CONSULTING: 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.
ATHEMIS CONSULTING
Largest movements
- Cash +€3,507
up €3,507 (+3.6%), from €98,445 to €101,952
mainly Net result for the year (+€2,331) and Deferred charges and accrued income (+€951)
- Profit (loss) carried forward +€2,331
up €2,331 (+3.6%), from €64,487 to €66,818
- Gross operating margin +€21,903
up €21,903, from -€19,469 to €2,435
- Write-downs -€16,715
no longer reported in 2025 (was €16,715)
- Depreciation -€349
down €349 (-87.1%), from €401 to €52
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 | €103,473 | €106,727 | +€3,254 | +3.1% |
| Fixed assets | 21/28 | €102 | €50 | -€52 | -50.8% |
| Tangible fixed assets | 22/27 | €52 | - | -€52 | |
| Furniture and vehicles | 24 | €52 | - | -€52 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €103,372 | €106,677 | +€3,305 | +3.2% |
| Amounts receivable within one year | 40/41 | €106 | €855 | +€749 | +707% |
| Trade receivables | 40 | - | €605 | +€605 | |
| Other amounts receivable | 41 | €106 | €250 | +€144 | +136% |
| Cash at bank and in hand | 54/58 | €98,445 | €101,952 | +€3,507 | +3.6% |
| Deferred charges and accrued income | 490/1 | €4,821 | €3,870 | -€951 | -19.7% |
| Total equity and liabilities | 10/49 | €103,473 | €106,727 | +€3,254 | +3.1% |
| Equity | 10/15 | €101,542 | €103,873 | +€2,331 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,855 | €30,855 | = | 0.0% |
| Distributable reserves | 133 | €30,855 | €30,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,487 | €66,818 | +€2,331 | +3.6% |
| Amounts payable | 17/49 | €1,931 | €2,854 | +€923 | +47.8% |
| Amounts payable within one year | 42/48 | €1,931 | €2,854 | +€923 | +47.8% |
| Trade debts | 44 | €1,354 | €1,435 | +€81 | +6.0% |
| Suppliers | 440/4 | €1,354 | €1,435 | +€81 | +6.0% |
| Taxes, remuneration and social security | 45 | - | €591 | +€591 | |
| Taxes | 450/3 | - | €591 | +€591 | |
| Other amounts payable | 47/48 | €577 | €828 | +€251 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €401 | €52 | -€349 | -87.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,715 | - | -€16,715 | |
| Other operating charges | 640/8 | €566 | €507 | -€59 | -10.5% |
| Gross operating margin | 9900 | -€19,469 | €2,435 | +€21,903 | |
| Operating profit (loss) | 9901 | -€37,151 | €1,876 | +€39,027 | |
| Financial income | 75/76B | €592 | €591 | -€1 | -0.2% |
| Recurring financial income | 75 | €592 | €591 | -€1 | -0.2% |
| Financial charges | 65/66B | €49 | €59 | +€10 | +19.6% |
| Recurring financial charges | 65 | €49 | €59 | +€10 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,607 | €2,408 | +€39,016 | |
| Income taxes | 67/77 | €189 | €78 | -€112 | -59.1% |
| Profit (loss) for the period | 9904 | -€36,797 | €2,331 | +€39,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,797 | €2,331 | +€39,128 |
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 29 October 2026 via checked.be.