ATHINA IMPORT EXPORT: what changed
Two fiscal 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.
ATHINA IMPORT EXPORT
Largest movements
- Cash +€14,089
up €14,089 (+21.9%), from €64,334 to €78,423
mainly Net result for the year (+€47,974) and Depreciation (+€13,087)
- Tangible fixed assets -€11,570
down €11,570 (-30.1%), from €38,479 to €26,909
of which Furniture and vehicles: -€10,341
- Stocks and contracts +€6,054
new in 2025: €6,054
- Receivables within one year +€4,903
up €4,903 (+40.3%), from €12,160 to €17,063
of which Trade receivables: +€3,672
- Profit (loss) carried forward +€47,974
up €47,974 (+54.8%), from -€87,557 to -€39,583
- Other debts -€42,699
down €42,699 (-62.5%), from €68,275 to €25,576
- Advances received +€12,229
up €12,229 (+550.7%), from €2,221 to €14,450
- Debts after one year -€4,188
down €4,188 (-9.1%), from €46,218 to €42,029
of which Financial debts: -€4,188
- Gross operating margin +€11,941
up €11,941 (+30.3%), from €39,354 to €51,294
- Other operating charges -€9,470
down €9,470 (-92.8%), from €10,206 to €736
- Depreciation -€9,140
down €9,140 (-41.1%), from €22,226 to €13,087
- Financial income -€5,305
down €5,305 (-31.3%), from €16,960 to €11,655
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 | €117,607 | €131,924 | +€14,318 | +12.2% |
| Fixed assets | 21/28 | €39,354 | €27,784 | -€11,570 | -29.4% |
| Tangible fixed assets | 22/27 | €38,479 | €26,909 | -€11,570 | -30.1% |
| Plant, machinery and equipment | 23 | €2,472 | €1,243 | -€1,229 | -49.7% |
| Furniture and vehicles | 24 | €36,007 | €25,666 | -€10,341 | -28.7% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €78,253 | €104,140 | +€25,888 | +33.1% |
| Stocks and contracts in progress | 3 | - | €6,054 | +€6,054 | |
| Stocks | 30/36 | - | €6,054 | +€6,054 | |
| Amounts receivable within one year | 40/41 | €12,160 | €17,063 | +€4,903 | +40.3% |
| Trade receivables | 40 | €3,503 | €7,175 | +€3,672 | +104.8% |
| Other amounts receivable | 41 | €8,657 | €9,888 | +€1,231 | +14.2% |
| Cash at bank and in hand | 54/58 | €64,334 | €78,423 | +€14,089 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,759 | €2,601 | +€842 | +47.9% |
| Total equity and liabilities | 10/49 | €117,607 | €131,924 | +€14,318 | +12.2% |
| Equity | 10/15 | -€5,453 | €42,520 | +€47,974 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €17,104 | €17,104 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €10,604 | €10,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,557 | -€39,583 | +€47,974 | +54.8% |
| Amounts payable | 17/49 | €123,060 | €89,404 | -€33,656 | -27.3% |
| Amounts payable after more than one year | 17 | €46,218 | €42,029 | -€4,188 | -9.1% |
| Financial debts | 170/4 | €7,436 | €3,247 | -€4,188 | -56.3% |
| Other amounts payable | 178/9 | €38,782 | €38,782 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,720 | €47,372 | -€29,348 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €4,032 | €4,188 | +€156 | +3.9% |
| Trade debts | 44 | €1,685 | €2,668 | +€983 | +58.4% |
| Suppliers | 440/4 | €1,685 | €2,668 | +€983 | +58.4% |
| Advances received on contracts in progress | 46 | €2,221 | €14,450 | +€12,229 | +550.7% |
| Taxes, remuneration and social security | 45 | €507 | €490 | -€18 | -3.5% |
| Taxes | 450/3 | €507 | €490 | -€18 | -3.5% |
| Other amounts payable | 47/48 | €68,275 | €25,576 | -€42,699 | -62.5% |
| Accrued charges and deferred income | 492/3 | €122 | €2 | -€120 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,226 | €13,087 | -€9,140 | -41.1% |
| Other operating charges | 640/8 | €10,206 | €736 | -€9,470 | -92.8% |
| Gross operating margin | 9900 | €39,354 | €51,294 | +€11,941 | +30.3% |
| Operating profit (loss) | 9901 | €6,922 | €37,472 | +€30,550 | +441.4% |
| Financial income | 75/76B | €16,960 | €11,655 | -€5,305 | -31.3% |
| Recurring financial income | 75 | €16,960 | €11,655 | -€5,305 | -31.3% |
| Financial charges | 65/66B | €1,052 | €996 | -€56 | -5.3% |
| Recurring financial charges | 65 | €1,052 | €996 | -€56 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €22,830 | €48,131 | +€25,301 | +110.8% |
| Income taxes | 67/77 | €169 | €157 | -€12 | -7.2% |
| Profit (loss) for the period | 9904 | €22,660 | €47,974 | +€25,313 | +111.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,660 | €47,974 | +€25,313 | +111.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.