ATHIRINA: 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.
ATHIRINA
Largest movements
- Cash +€4,958
up €4,958 (+86.0%), from €5,762 to €10,721
mainly Net result for the year (+€6,609) and Other debts (+€935)
- Profit (loss) carried forward +€6,609
up €6,609 (+74.8%), from -€8,834 to -€2,225
- Trade debts -€2,585
down €2,585 (-77.9%), from €3,319 to €733
- Other debts +€935
up €935 (+64.5%), from €1,449 to €2,384
- Financial charges -€6,329
down €6,329 (-97.7%), from €6,479 to €150
of which Non-recurring financial charges: -€6,239
- Gross operating margin -€3,374
down €3,374 (-28.9%), from €11,674 to €8,300
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 | €5,762 | €10,721 | +€4,958 | +86.0% |
| Current assets | 29/58 | €5,762 | €10,721 | +€4,958 | +86.0% |
| Cash at bank and in hand | 54/58 | €5,762 | €10,721 | +€4,958 | +86.0% |
| Total equity and liabilities | 10/49 | €5,762 | €10,721 | +€4,958 | +86.0% |
| Equity | 10/15 | €233 | €6,841 | +€6,609 | +2839.2% |
| Contributions | 10/11 | €8,432 | €8,432 | = | 0.0% |
| Capital | 10 | €8,432 | €8,432 | = | 0.0% |
| Issued capital | 100 | €18,600 | €8,432 | -€10,168 | -54.7% |
| Uncalled capital | 101 | €10,168 | - | -€10,168 | |
| Reserves | 13 | €635 | €635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €635 | €635 | = | 0.0% |
| Legal reserve | 130 | €635 | €635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,834 | -€2,225 | +€6,609 | +74.8% |
| Amounts payable | 17/49 | €5,530 | €3,879 | -€1,650 | -29.8% |
| Amounts payable within one year | 42/48 | €4,768 | €3,117 | -€1,650 | -34.6% |
| Trade debts | 44 | €3,319 | €733 | -€2,585 | -77.9% |
| Suppliers | 440/4 | €3,319 | €733 | -€2,585 | -77.9% |
| Other amounts payable | 47/48 | €1,449 | €2,384 | +€935 | +64.5% |
| Accrued charges and deferred income | 492/3 | €762 | €762 | = | 0.0% |
| Other operating charges | 640/8 | €1,498 | €1,541 | +€43 | +2.9% |
| Gross operating margin | 9900 | €11,674 | €8,300 | -€3,374 | -28.9% |
| Operating profit (loss) | 9901 | €10,176 | €6,759 | -€3,418 | -33.6% |
| Financial charges | 65/66B | €6,479 | €150 | -€6,329 | -97.7% |
| Recurring financial charges | 65 | €241 | €150 | -€91 | -37.7% |
| Non-recurring financial charges | 66B | €6,239 | - | -€6,239 | |
| Profit (loss) for the period before taxes | 9903 | €3,697 | €6,609 | +€2,912 | +78.8% |
| Profit (loss) for the period | 9904 | €3,697 | €6,609 | +€2,912 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,697 | €6,609 | +€2,912 | +78.8% |
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 10 October 2026 via checked.be.