ATHLETIKA: 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.
ATHLETIKA
Largest movements
- Receivables within one year +€11,131
up €11,131 (+24.1%), from €46,174 to €57,305
of which Other amounts receivable: +€10,677
- Tangible fixed assets -€8,061
down €8,061 (-76.9%), from €10,479 to €2,418
of which Furniture and vehicles: -€7,645
- Deferred charges and accrued income -€3,660
down €3,660 (-26.6%), from €13,742 to €10,082
- Profit (loss) carried forward +€10,557
up €10,557 (+20.1%), from €52,516 to €63,074
- Current portion of long-term debt -€7,022
no longer reported in 2025 (was €7,022)
- Tax, wage and social debts -€4,769
down €4,769 (-94.4%), from €5,049 to €280
- Gross operating margin +€5,448
up €5,448 (+32.5%), from €16,771 to €22,219
- Depreciation -€1,661
down €1,661 (-17.1%), from €9,722 to €8,061
- Other operating charges +€1,023
up €1,023 (+185.5%), from €552 to €1,574
- Financial charges -€357
down €357 (-15.9%), from €2,243 to €1,885
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 | €75,650 | €74,882 | -€768 | -1.0% |
| Fixed assets | 21/28 | €10,819 | €2,758 | -€8,061 | -74.5% |
| Tangible fixed assets | 22/27 | €10,479 | €2,418 | -€8,061 | -76.9% |
| Plant, machinery and equipment | 23 | €2,224 | €1,808 | -€416 | -18.7% |
| Furniture and vehicles | 24 | €8,255 | €610 | -€7,645 | -92.6% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €64,831 | €72,123 | +€7,293 | +11.2% |
| Amounts receivable within one year | 40/41 | €46,174 | €57,305 | +€11,131 | +24.1% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €46,174 | €56,851 | +€10,677 | +23.1% |
| Cash at bank and in hand | 54/58 | €4,915 | €4,736 | -€178 | -3.6% |
| Deferred charges and accrued income | 490/1 | €13,742 | €10,082 | -€3,660 | -26.6% |
| Total equity and liabilities | 10/49 | €75,650 | €74,882 | -€768 | -1.0% |
| Equity | 10/15 | €60,576 | €71,134 | +€10,557 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,516 | €63,074 | +€10,557 | +20.1% |
| Amounts payable | 17/49 | €15,073 | €3,748 | -€11,325 | -75.1% |
| Amounts payable within one year | 42/48 | €15,073 | €3,748 | -€11,325 | -75.1% |
| Current portion of amounts payable after more than one year | 42 | €7,022 | - | -€7,022 | |
| Trade debts | 44 | €3,002 | €3,467 | +€465 | +15.5% |
| Suppliers | 440/4 | €3,002 | €3,467 | +€465 | +15.5% |
| Taxes, remuneration and social security | 45 | €5,049 | €280 | -€4,769 | -94.4% |
| Taxes | 450/3 | €5,049 | €280 | -€4,769 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,722 | €8,061 | -€1,661 | -17.1% |
| Other operating charges | 640/8 | €552 | €1,574 | +€1,023 | +185.5% |
| Gross operating margin | 9900 | €16,771 | €22,219 | +€5,448 | +32.5% |
| Operating profit (loss) | 9901 | €6,498 | €12,583 | +€6,086 | +93.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,243 | €1,885 | -€357 | -15.9% |
| Recurring financial charges | 65 | €2,243 | €1,885 | -€357 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €4,255 | €10,698 | +€6,443 | +151.4% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €4,115 | €10,557 | +€6,442 | +156.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,115 | €10,557 | +€6,442 | +156.5% |
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 5 October 2026 via checked.be.