ATHLETin: 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.
ATHLETin
Largest movements
- Cash +€2,054
up €2,054 (+46372.9%), from €4 to €2,059
mainly Trade debts (+€1,770) and Net result for the year (+€1,168)
- Receivables within one year +€723
up €723 (+4.7%), from €15,446 to €16,169
of which Other amounts receivable: +€536
- Tangible fixed assets -€419
down €419 (-41.5%), from €1,011 to €592
of which Other tangible fixed assets: -€338
- Stocks and contracts +€233
up €233 (+56.5%), from €413 to €646
- Trade debts +€1,770
up €1,770 (+35.4%), from €5,002 to €6,772
- Profit (loss) carried forward +€1,168
up €1,168 (+14.7%), from €7,940 to €9,108
- Tax, wage and social debts -€346
down €346 (-17.9%), from €1,931 to €1,585
- Gross operating margin -€6,681
down €6,681 (-85.2%), from €7,840 to €1,158
- Taxes -€323
down €323 (-65.6%), from -€493 to -€816
- Other operating charges -€142
down €142 (-37.1%), from €384 to €242
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 | €16,874 | €19,465 | +€2,591 | +15.4% |
| Fixed assets | 21/28 | €1,011 | €592 | -€419 | -41.5% |
| Tangible fixed assets | 22/27 | €1,011 | €592 | -€419 | -41.5% |
| Furniture and vehicles | 24 | €81 | €0 | -€81 | -100.0% |
| Other tangible fixed assets | 26 | €930 | €592 | -€338 | -36.4% |
| Current assets | 29/58 | €15,863 | €18,874 | +€3,011 | +19.0% |
| Stocks and contracts in progress | 3 | €413 | €646 | +€233 | +56.5% |
| Stocks | 30/36 | €413 | €646 | +€233 | +56.5% |
| Amounts receivable within one year | 40/41 | €15,446 | €16,169 | +€723 | +4.7% |
| Trade receivables | 40 | - | €188 | +€188 | |
| Other amounts receivable | 41 | €15,446 | €15,981 | +€536 | +3.5% |
| Cash at bank and in hand | 54/58 | €4 | €2,059 | +€2,054 | +46372.9% |
| Total equity and liabilities | 10/49 | €16,874 | €19,465 | +€2,591 | +15.4% |
| Equity | 10/15 | €9,940 | €11,108 | +€1,168 | +11.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,940 | €9,108 | +€1,168 | +14.7% |
| Amounts payable | 17/49 | €6,934 | €8,357 | +€1,423 | +20.5% |
| Amounts payable within one year | 42/48 | €6,934 | €8,357 | +€1,423 | +20.5% |
| Trade debts | 44 | €5,002 | €6,772 | +€1,770 | +35.4% |
| Suppliers | 440/4 | €5,002 | €6,772 | +€1,770 | +35.4% |
| Taxes, remuneration and social security | 45 | €1,931 | €1,585 | -€346 | -17.9% |
| Taxes | 450/3 | €1,931 | €1,585 | -€346 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €419 | -€75 | -15.2% |
| Other operating charges | 640/8 | €384 | €242 | -€142 | -37.1% |
| Gross operating margin | 9900 | €7,840 | €1,158 | -€6,681 | -85.2% |
| Operating profit (loss) | 9901 | €6,960 | €497 | -€6,463 | -92.9% |
| Financial charges | 65/66B | €78 | €144 | +€66 | +84.5% |
| Recurring financial charges | 65 | €78 | €144 | +€66 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | €6,882 | €352 | -€6,530 | -94.9% |
| Income taxes | 67/77 | -€493 | -€816 | -€323 | -65.6% |
| Profit (loss) for the period | 9904 | €7,375 | €1,168 | -€6,206 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,375 | €1,168 | -€6,206 | -84.2% |
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 3 October 2026 via checked.be.