Athenena: 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.
Athenena
Largest movements
- Receivables within one year +€18,872
up €18,872 (+18.7%), from €101,142 to €120,014
of which Trade receivables: +€21,898
- Tangible fixed assets -€6,294
down €6,294 (-1.6%), from €394,723 to €388,429
- Other debts +€218,945
up €218,945 (+1,973%), from €11,096 to €230,041
- Short-term financial debts -€208,154
no longer reported in 2024 (was €208,154)
- Profit (loss) carried forward +€23,337
up €23,337 (+41.2%), from -€56,668 to -€33,331
- Debts after one year -€6,681
down €6,681 (-3.6%), from €184,156 to €177,475
- Gross operating margin +€56,863
up €56,863 (+322%), from €17,666 to €74,529
- Depreciation -€16,194
down €16,194 (-46.2%), from €35,062 to €18,868
- Financial charges +€5,053
up €5,053 (+25.5%), from €19,821 to €24,875
- Other operating charges +€3,137
up €3,137 (+74.9%), from €4,187 to €7,324
- Financial income -€1,317
down €1,317 (-99.0%), from €1,331 to €14
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,861 | €516,152 | +€17,291 | +3.5% |
| Fixed assets | 21/28 | €394,723 | €388,429 | -€6,294 | -1.6% |
| Tangible fixed assets | 22/27 | €394,723 | €388,429 | -€6,294 | -1.6% |
| Land and buildings | 22 | €394,723 | €388,429 | -€6,294 | -1.6% |
| Current assets | 29/58 | €104,138 | €127,723 | +€23,585 | +22.6% |
| Stocks and contracts in progress | 3 | €2,996 | €2,996 | = | 0.0% |
| Stocks | 30/36 | €2,996 | €2,996 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €101,142 | €120,014 | +€18,872 | +18.7% |
| Trade receivables | 40 | €83,350 | €105,248 | +€21,898 | +26.3% |
| Other amounts receivable | 41 | €17,792 | €14,765 | -€3,026 | -17.0% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €0 | €713 | +€713 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €498,861 | €516,152 | +€17,291 | +3.5% |
| Equity | 10/15 | €21,606 | €44,944 | +€23,337 | +108% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,874 | €65,874 | = | 0.0% |
| 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 | €64,014 | €64,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,668 | -€33,331 | +€23,337 | +41.2% |
| Amounts payable | 17/49 | €477,255 | €471,209 | -€6,046 | -1.3% |
| Amounts payable after more than one year | 17 | €184,156 | €177,475 | -€6,681 | -3.6% |
| Financial debts | 170/4 | €184,156 | €177,475 | -€6,681 | -3.6% |
| Amounts payable within one year | 42/48 | €288,116 | €293,584 | +€5,468 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €30,692 | €32,159 | +€1,467 | +4.8% |
| Financial debts | 43 | €208,154 | - | -€208,154 | |
| Credit institutions | 430/8 | €208,154 | - | -€208,154 | |
| Trade debts | 44 | €31,128 | €26,566 | -€4,562 | -14.7% |
| Suppliers | 440/4 | €31,128 | €26,566 | -€4,562 | -14.7% |
| Taxes, remuneration and social security | 45 | €7,045 | €4,818 | -€2,228 | -31.6% |
| Taxes | 450/3 | €7,045 | €4,818 | -€2,228 | -31.6% |
| Other amounts payable | 47/48 | €11,096 | €230,041 | +€218,945 | +1,973% |
| Accrued charges and deferred income | 492/3 | €4,983 | €150 | -€4,833 | -97.0% |
| Non-recurring operating income | 76A | - | €37,000 | +€37,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,062 | €18,868 | -€16,194 | -46.2% |
| Other operating charges | 640/8 | €4,187 | €7,324 | +€3,137 | +74.9% |
| Gross operating margin | 9900 | €17,666 | €74,529 | +€56,863 | +322% |
| Operating profit (loss) | 9901 | -€21,583 | €48,337 | +€69,920 | |
| Financial income | 75/76B | €1,331 | €14 | -€1,317 | -99.0% |
| Recurring financial income | 75 | €1,331 | €14 | -€1,317 | -99.0% |
| Financial charges | 65/66B | €19,821 | €24,875 | +€5,053 | +25.5% |
| Recurring financial charges | 65 | €19,821 | €24,875 | +€5,053 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,074 | €23,477 | +€63,550 | |
| Income taxes | 67/77 | €0 | €140 | +€140 | |
| Profit (loss) for the period | 9904 | -€40,074 | €23,337 | +€63,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,074 | €23,337 | +€63,411 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.