ATHIMMO 2000: 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.
ATHIMMO 2000
Largest movements
- Cash +€106,946
up €106,946 (+22.7%), from €470,126 to €577,072
mainly Net result for the year (+€225,412) and Debts after one year (+€154,707)
- Tangible fixed assets +€82,831
up €82,831 (+89.7%), from €92,332 to €175,163
of which Assets under construction and advance payments: +€70,204
- Receivables within one year +€49,226
up €49,226 (+97.7%), from €50,408 to €99,634
of which Other amounts receivable: +€79,802
- Debts after one year +€154,707
new in 2025: €154,707
- Profit (loss) carried forward +€97,936
up €97,936 (+23.2%), from €421,914 to €519,850
- Short-term financial debts +€23,752
new in 2025: €23,752
- Current portion of long-term debt -€14,565
down €14,565 (-61.5%), from €23,666 to €9,100
- Tax, wage and social debts -€13,829
down €13,829 (-14.7%), from €94,100 to €80,270
of which Remuneration and social security: -€7,131
- Gross operating margin +€49,802
up €49,802 (+7.6%), from €655,717 to €705,519
- Depreciation +€10,770
up €10,770 (+116.6%), from €9,239 to €20,010
- Taxes +€8,631
up €8,631 (+12.2%), from €71,006 to €79,637
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 | €630,637 | €874,745 | +€244,108 | +38.7% |
| Fixed assets | 21/28 | €106,666 | €194,129 | +€87,463 | +82.0% |
| Intangible fixed assets | 21 | €14,334 | €18,966 | +€4,632 | +32.3% |
| Tangible fixed assets | 22/27 | €92,332 | €175,163 | +€82,831 | +89.7% |
| Land and buildings | 22 | - | €1,195 | +€1,195 | |
| Plant, machinery and equipment | 23 | €8,359 | €6,043 | -€2,316 | -27.7% |
| Furniture and vehicles | 24 | €19,387 | €41,064 | +€21,677 | +111.8% |
| Other tangible fixed assets | 26 | €64,585 | €56,656 | -€7,929 | -12.3% |
| Assets under construction and advance payments | 27 | - | €70,204 | +€70,204 | |
| Current assets | 29/58 | €523,971 | €680,616 | +€156,645 | +29.9% |
| Amounts receivable within one year | 40/41 | €50,408 | €99,634 | +€49,226 | +97.7% |
| Trade receivables | 40 | €49,477 | €18,901 | -€30,576 | -61.8% |
| Other amounts receivable | 41 | €931 | €80,733 | +€79,802 | +8570.3% |
| Cash at bank and in hand | 54/58 | €470,126 | €577,072 | +€106,946 | +22.7% |
| Deferred charges and accrued income | 490/1 | €3,437 | €3,910 | +€473 | +13.8% |
| Total equity and liabilities | 10/49 | €630,637 | €874,745 | +€244,108 | +38.7% |
| Equity | 10/15 | €442,365 | €540,301 | +€97,936 | +22.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €421,914 | €519,850 | +€97,936 | +23.2% |
| Amounts payable | 17/49 | €188,272 | €334,443 | +€146,171 | +77.6% |
| Amounts payable after more than one year | 17 | - | €154,707 | +€154,707 | |
| Financial debts | 170/4 | - | €154,707 | +€154,707 | |
| Amounts payable within one year | 42/48 | €187,722 | €179,186 | -€8,536 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €23,666 | €9,100 | -€14,565 | -61.5% |
| Financial debts | 43 | - | €23,752 | +€23,752 | |
| Credit institutions | 430/8 | - | €23,752 | +€23,752 | |
| Trade debts | 44 | €68,489 | €64,596 | -€3,893 | -5.7% |
| Suppliers | 440/4 | €68,489 | €64,596 | -€3,893 | -5.7% |
| Taxes, remuneration and social security | 45 | €94,100 | €80,270 | -€13,829 | -14.7% |
| Taxes | 450/3 | €49,715 | €43,017 | -€6,698 | -13.5% |
| Remuneration and social security | 454/9 | €44,385 | €37,253 | -€7,131 | -16.1% |
| Other amounts payable | 47/48 | €1,467 | €1,467 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €550 | €550 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €376,032 | €373,193 | -€2,839 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,239 | €20,010 | +€10,770 | +116.6% |
| Other operating charges | 640/8 | €1,604 | €4,270 | +€2,666 | +166.2% |
| Gross operating margin | 9900 | €655,717 | €705,519 | +€49,802 | +7.6% |
| Operating profit (loss) | 9901 | €268,841 | €308,046 | +€39,205 | +14.6% |
| Financial income | 75/76B | €7,149 | €4,412 | -€2,737 | -38.3% |
| Recurring financial income | 75 | €7,149 | €4,412 | -€2,737 | -38.3% |
| Financial charges | 65/66B | €3,179 | €7,409 | +€4,229 | +133.0% |
| Recurring financial charges | 65 | €3,179 | €7,409 | +€4,229 | +133.0% |
| Profit (loss) for the period before taxes | 9903 | €272,811 | €305,049 | +€32,238 | +11.8% |
| Income taxes | 67/77 | €71,006 | €79,637 | +€8,631 | +12.2% |
| Profit (loss) for the period | 9904 | €201,806 | €225,412 | +€23,607 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €201,806 | €225,412 | +€23,607 | +11.7% |
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 9 October 2026 via checked.be.