Athiri: 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.
Athiri
Largest movements
- Tangible fixed assets -€10,424
down €10,424 (-38.1%), from €27,369 to €16,945
of which Furniture and vehicles: -€10,748
- Receivables within one year +€8,192
up €8,192 (+22.7%), from €36,100 to €44,292
of which Trade receivables: +€6,563
- Cash -€6,835
down €6,835 (-36.8%), from €18,573 to €11,738
mainly Contributions, distributions and other (-€29,500) and Other debts (-€10,136)
- Deferred charges and accrued income +€1,355
up €1,355, from €0 to €1,355
- Other debts -€10,136
down €10,136 (-28.6%), from €35,476 to €25,340
- Reserves +€2,669
up €2,669 (+17.8%), from €15,000 to €17,669
- Tax, wage and social debts -€875
down €875 (-9.3%), from €9,451 to €8,576
- Gross operating margin -€8,910
down €8,910 (-13.1%), from €68,241 to €59,331
- Taxes -€1,903
down €1,903 (-12.5%), from €15,228 to €13,325
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 | €82,042 | €74,330 | -€7,712 | -9.4% |
| Fixed assets | 21/28 | €27,369 | €16,945 | -€10,424 | -38.1% |
| Tangible fixed assets | 22/27 | €27,369 | €16,945 | -€10,424 | -38.1% |
| Land and buildings | 22 | €1,876 | €3,729 | +€1,853 | +98.8% |
| Plant, machinery and equipment | 23 | €2,603 | €1,202 | -€1,401 | -53.8% |
| Furniture and vehicles | 24 | €18,076 | €7,329 | -€10,748 | -59.5% |
| Other tangible fixed assets | 26 | €4,814 | €4,685 | -€129 | -2.7% |
| Current assets | 29/58 | €54,673 | €57,385 | +€2,713 | +5.0% |
| Amounts receivable within one year | 40/41 | €36,100 | €44,292 | +€8,192 | +22.7% |
| Trade receivables | 40 | €15,115 | €21,678 | +€6,563 | +43.4% |
| Other amounts receivable | 41 | €20,985 | €22,614 | +€1,629 | +7.8% |
| Cash at bank and in hand | 54/58 | €18,573 | €11,738 | -€6,835 | -36.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,355 | +€1,355 | |
| Total equity and liabilities | 10/49 | €82,042 | €74,330 | -€7,712 | -9.4% |
| Equity | 10/15 | €20,000 | €22,669 | +€2,669 | +13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €17,669 | +€2,669 | +17.8% |
| Distributable reserves | 133 | €15,000 | €17,669 | +€2,669 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,042 | €51,661 | -€10,381 | -16.7% |
| Amounts payable within one year | 42/48 | €62,042 | €51,661 | -€10,381 | -16.7% |
| Trade debts | 44 | €17,115 | €17,745 | +€631 | +3.7% |
| Suppliers | 440/4 | €17,115 | €17,745 | +€631 | +3.7% |
| Taxes, remuneration and social security | 45 | €9,451 | €8,576 | -€875 | -9.3% |
| Taxes | 450/3 | €9,451 | €8,576 | -€875 | -9.3% |
| Other amounts payable | 47/48 | €35,476 | €25,340 | -€10,136 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,465 | €12,731 | +€266 | +2.1% |
| Other operating charges | 640/8 | €1,116 | €1,050 | -€66 | -6.0% |
| Gross operating margin | 9900 | €68,241 | €59,331 | -€8,910 | -13.1% |
| Operating profit (loss) | 9901 | €54,660 | €45,551 | -€9,109 | -16.7% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €73 | €81 | +€7 | +9.9% |
| Recurring financial charges | 65 | €73 | €81 | +€7 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €54,587 | €45,494 | -€9,093 | -16.7% |
| Income taxes | 67/77 | €15,228 | €13,325 | -€1,903 | -12.5% |
| Profit (loss) for the period | 9904 | €39,358 | €32,169 | -€7,189 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,358 | €32,169 | -€7,189 | -18.3% |
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 2 October 2026 via checked.be.