ATHENA DIAMOND: what changed
ATHENA DIAMOND
Largest movements
- Receivables within one year +€60,369
up €60,369 (+401%), from €15,038 to €75,407
of which Other amounts receivable: +€35,964
- Intangible fixed assets -€55,135
down €55,135 (-21.8%), from €252,415 to €197,279
- Profit (loss) carried forward +€16,435
up €16,435 (+21.7%), from €75,636 to €92,071
- Trade debts -€11,201
down €11,201 (-41.2%), from €27,176 to €15,975
- Financial income +€46,292
up €46,292 (+150%), from €30,865 to €77,157
of which Non-recurring financial income: +€45,570
- Gross operating margin +€29,179
up €29,179 (+85.4%), from -€34,159 to -€4,980
- Financial charges -€871
no longer reported in 2025 (was €871)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,453 | €272,686 | +€5,234 | +2.0% |
| Fixed assets | 21/28 | €252,415 | €197,279 | -€55,135 | -21.8% |
| Intangible fixed assets | 21 | €252,415 | €197,279 | -€55,135 | -21.8% |
| Current assets | 29/58 | €15,038 | €75,407 | +€60,369 | +401% |
| Amounts receivable within one year | 40/41 | €15,038 | €75,407 | +€60,369 | +401% |
| Trade receivables | 40 | €605 | €25,010 | +€24,405 | +4,034% |
| Other amounts receivable | 41 | €14,433 | €50,397 | +€35,964 | +249% |
| Total equity and liabilities | 10/49 | €267,453 | €272,686 | +€5,234 | +2.0% |
| Equity | 10/15 | €240,277 | €256,711 | +€16,435 | +6.8% |
| Contributions | 10/11 | €4,276 | €4,276 | = | 0.0% |
| Reserves | 13 | €160,364 | €160,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €761 | €761 | = | 0.0% |
| Reserves not available under the articles | 1311 | €761 | €761 | = | 0.0% |
| Distributable reserves | 133 | €159,604 | €159,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,636 | €92,071 | +€16,435 | +21.7% |
| Amounts payable | 17/49 | €27,176 | €15,975 | -€11,201 | -41.2% |
| Amounts payable within one year | 42/48 | €27,176 | €15,975 | -€11,201 | -41.2% |
| Trade debts | 44 | €27,176 | €15,975 | -€11,201 | -41.2% |
| Suppliers | 440/4 | €27,176 | €15,975 | -€11,201 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,135 | €55,135 | = | 0.0% |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | -€34,159 | -€4,980 | +€29,179 | +85.4% |
| Operating profit (loss) | 9901 | -€89,884 | -€60,722 | +€29,162 | +32.4% |
| Financial income | 75/76B | €30,865 | €77,157 | +€46,292 | +150% |
| Recurring financial income | 75 | €15 | €737 | +€722 | +4,699% |
| Non-recurring financial income | 76B | €30,850 | €76,420 | +€45,570 | +148% |
| Financial charges | 65/66B | €871 | - | -€871 | |
| Recurring financial charges | 65 | €871 | - | -€871 | |
| Profit (loss) for the period before taxes | 9903 | -€59,890 | €16,435 | +€76,325 | |
| Profit (loss) for the period | 9904 | -€59,890 | €16,435 | +€76,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,890 | €16,435 | +€76,325 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.