ATHENA LAW BW: what changed
What changed
ATHENA LAW BW
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€3,059
2024 · -€671+€3,730
Equity
€74,344
2024 · €72,144+€2,200
Cash
€58,322
2024 · €50,524+€7,798
Balance sheet total
€92,137
2024 · €84,564+€7,574
Largest movements
Assets
- Cash +€7,798
up €7,798 (+15.4%), from €50,524 to €58,322
mainly Depreciation (+€3,673) and Trade debts (+€3,127)
Equity and liabilities
- Trade debts +€3,127
up €3,127 (+33.1%), from €9,432 to €12,559
- Reserves +€3,058
up €3,058 (+6.3%), from €48,415 to €51,473
- Tax, wage and social debts +€1,728
up €1,728 (+111%), from €1,551 to €3,279
Income statement
- Gross operating margin +€13,892
up €13,892 (+258%), from €5,383 to €19,275
- Financial charges +€1,901
up €1,901 (+107%), from €1,779 to €3,680
- Depreciation +€1,057
up €1,057 (+40.4%), from €2,616 to €3,673
- Other operating charges -€349
down €349 (-36.3%), from €961 to €612
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.
Result 2024
-€671
Gross operating margin
+€13,892
Depreciation
-€1,057
Other operating charges
+€349
Other operating items
-€7,548
Financial income
+€161
Financial charges
-€1,901
Taxes
-€166
Result 2025
€3,059
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€12,544
Investment
-€3,886
Financing
-€859
Cash 2024
€50,524
From operations (derived)
+€12,544
Net result for the year
+€3,059
Depreciation
+€3,673
Receivables within one year
+€78
Deferred charges and accrued income
+€360
Trade debts
+€3,127
Tax, wage and social debts
+€1,728
Other debts
+€514
Accrued charges and deferred income
+€5
Investment (derived)
-€3,886
Investment in fixed assets (net)
-€3,886
Financing
-€859
Contributions, distributions and other
-€859
Cash 2025
€58,322
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,564 | €92,137 | +€7,574 | +9.0% |
| Fixed assets | 21/28 | €9,268 | €9,481 | +€214 | +2.3% |
| Tangible fixed assets | 22/27 | €7,141 | €7,354 | +€214 | +3.0% |
| Furniture and vehicles | 24 | €7,141 | €7,354 | +€214 | +3.0% |
| Financial fixed assets | 28 | €2,127 | €2,127 | = | 0.0% |
| Current assets | 29/58 | €75,296 | €82,656 | +€7,360 | +9.8% |
| Amounts receivable within one year | 40/41 | €22,228 | €22,150 | -€78 | -0.4% |
| Trade receivables | 40 | €18,705 | €22,150 | +€3,444 | +18.4% |
| Other amounts receivable | 41 | €3,522 | - | -€3,522 | |
| Cash at bank and in hand | 54/58 | €50,524 | €58,322 | +€7,798 | +15.4% |
| Deferred charges and accrued income | 490/1 | €2,545 | €2,184 | -€360 | -14.2% |
| Total equity and liabilities | 10/49 | €84,564 | €92,137 | +€7,574 | +9.0% |
| Equity | 10/15 | €72,144 | €74,344 | +€2,200 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,415 | €51,473 | +€3,058 | +6.3% |
| Distributable reserves | 133 | €48,415 | €51,473 | +€3,058 | +6.3% |
| Profit (loss) carried forward | 14 | €5,129 | €4,271 | -€858 | -16.7% |
| Amounts payable | 17/49 | €12,419 | €17,794 | +€5,374 | +43.3% |
| Amounts payable within one year | 42/48 | €12,299 | €17,669 | +€5,369 | +43.7% |
| Trade debts | 44 | €9,432 | €12,559 | +€3,127 | +33.1% |
| Suppliers | 440/4 | €9,432 | €12,559 | +€3,127 | +33.1% |
| Taxes, remuneration and social security | 45 | €1,551 | €3,279 | +€1,728 | +111% |
| Taxes | 450/3 | €1,551 | €3,279 | +€1,728 | +111% |
| Other amounts payable | 47/48 | €1,317 | €1,831 | +€514 | +39.1% |
| Accrued charges and deferred income | 492/3 | €120 | €125 | +€5 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,616 | €3,673 | +€1,057 | +40.4% |
| Other operating charges | 640/8 | €961 | €612 | -€349 | -36.3% |
| Non-recurring operating charges | 66A | €389 | €7,938 | +€7,548 | +1,939% |
| Gross operating margin | 9900 | €5,383 | €19,275 | +€13,892 | +258% |
| Operating profit (loss) | 9901 | €1,417 | €7,052 | +€5,635 | +398% |
| Financial income | 75/76B | €232 | €393 | +€161 | +69.5% |
| Recurring financial income | 75 | €232 | €393 | +€161 | +69.5% |
| Financial charges | 65/66B | €1,779 | €3,680 | +€1,901 | +107% |
| Recurring financial charges | 65 | €1,779 | €3,680 | +€1,901 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€130 | €3,765 | +€3,896 | |
| Income taxes | 67/77 | €541 | €707 | +€166 | +30.6% |
| Profit (loss) for the period | 9904 | -€671 | €3,059 | +€3,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€671 | €3,059 | +€3,730 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.