Athleta: 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.
Athleta
Largest movements
- Cash +€110,385
up €110,385 (+68.1%), from €162,030 to €272,415
mainly Net result for the year (+€122,540) and Depreciation (+€34,620)
- Receivables within one year +€30,409
up €30,409 (+336.7%), from €9,032 to €39,441
of which Other amounts receivable: +€17,846
- Reserves +€123,750
up €123,750 (+18.0%), from €688,929 to €812,679
of which Distributable reserves: +€124,693
- Other debts +€19,950
up €19,950 (+20.5%), from €97,474 to €117,424
- Tax, wage and social debts +€14,144
up €14,144 (+273.7%), from €5,168 to €19,312
of which Taxes: +€14,144
- Debts after one year -€12,610
down €12,610 (-16.2%), from €77,959 to €65,350
- Gross operating margin +€53,762
up €53,762 (+33.4%), from €160,961 to €214,723
- Taxes +€27,145
up €27,145 (+112.9%), from €24,036 to €51,181
- Other operating charges -€20,721
down €20,721 (-79.6%), from €26,037 to €5,316
- Depreciation -€10,772
down €10,772 (-23.7%), from €45,393 to €34,620
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.
Cash bridge derived
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 | €926,509 | €1,063,934 | +€137,426 | +14.8% |
| Fixed assets | 21/28 | €755,447 | €752,078 | -€3,369 | -0.4% |
| Tangible fixed assets | 22/27 | €755,447 | €752,078 | -€3,369 | -0.4% |
| Land and buildings | 22 | €694,855 | €709,357 | +€14,502 | +2.1% |
| Plant, machinery and equipment | 23 | €34,145 | €25,097 | -€9,047 | -26.5% |
| Furniture and vehicles | 24 | €26,447 | €17,623 | -€8,824 | -33.4% |
| Current assets | 29/58 | €171,062 | €311,857 | +€140,795 | +82.3% |
| Amounts receivable within one year | 40/41 | €9,032 | €39,441 | +€30,409 | +336.7% |
| Trade receivables | 40 | €2,078 | €14,641 | +€12,563 | +604.6% |
| Other amounts receivable | 41 | €6,954 | €24,800 | +€17,846 | +256.6% |
| Cash at bank and in hand | 54/58 | €162,030 | €272,415 | +€110,385 | +68.1% |
| Total equity and liabilities | 10/49 | €926,509 | €1,063,934 | +€137,426 | +14.8% |
| Equity | 10/15 | €708,739 | €831,279 | +€122,540 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €688,929 | €812,679 | +€123,750 | +18.0% |
| Tax-exempt reserves | 132 | €72,349 | €71,405 | -€943 | -1.3% |
| Distributable reserves | 133 | €616,580 | €741,273 | +€124,693 | +20.2% |
| Profit (loss) carried forward | 14 | €1,210 | - | -€1,210 | |
| Provisions and deferred taxes | 16 | €17,976 | €17,740 | -€236 | -1.3% |
| Deferred taxes | 168 | €17,976 | €17,740 | -€236 | -1.3% |
| Amounts payable | 17/49 | €199,794 | €214,916 | +€15,122 | +7.6% |
| Amounts payable after more than one year | 17 | €77,959 | €65,350 | -€12,610 | -16.2% |
| Financial debts | 170/4 | €77,959 | €65,350 | -€12,610 | -16.2% |
| Amounts payable within one year | 42/48 | €120,804 | €149,566 | +€28,762 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €12,314 | €12,610 | +€296 | +2.4% |
| Trade debts | 44 | €5,849 | €221 | -€5,628 | -96.2% |
| Suppliers | 440/4 | €5,849 | €221 | -€5,628 | -96.2% |
| Taxes, remuneration and social security | 45 | €5,168 | €19,312 | +€14,144 | +273.7% |
| Taxes | 450/3 | €5,168 | €19,312 | +€14,144 | +273.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €97,474 | €117,424 | +€19,950 | +20.5% |
| Accrued charges and deferred income | 492/3 | €1,031 | - | -€1,031 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,393 | €34,620 | -€10,772 | -23.7% |
| Other operating charges | 640/8 | €26,037 | €5,316 | -€20,721 | -79.6% |
| Gross operating margin | 9900 | €160,961 | €214,723 | +€53,762 | +33.4% |
| Operating profit (loss) | 9901 | €89,531 | €174,786 | +€85,256 | +95.2% |
| Financial income | 75/76B | €633 | €1,051 | +€417 | +65.9% |
| Recurring financial income | 75 | €633 | €1,051 | +€417 | +65.9% |
| Financial charges | 65/66B | €2,795 | €2,352 | -€443 | -15.8% |
| Recurring financial charges | 65 | €2,795 | €2,352 | -€443 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €87,369 | €173,485 | +€86,116 | +98.6% |
| Transfer from deferred taxes | 780 | €58 | €236 | +€178 | +309.6% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €24,036 | €51,181 | +€27,145 | +112.9% |
| Profit (loss) for the period | 9904 | €63,390 | €122,540 | +€59,150 | +93.3% |
| Transfer from tax-exempt reserves | 789 | €230 | €943 | +€713 | +309.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €63,621 | €123,483 | +€59,863 | +94.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.