Áthlima triathlon: 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.
Áthlima triathlon
Largest movements
- Tangible fixed assets -€34,897
down €34,897 (-94.1%), from €37,072 to €2,175
of which Other tangible fixed assets: -€34,122
- Stocks and contracts -€22,491
down €22,491 (-70.5%), from €31,892 to €9,401
- Deferred charges and accrued income -€3,755
no longer reported in 2025 (was €3,755)
- Receivables within one year -€997
down €997 (-52.6%), from €1,897 to €900
of which Trade receivables: -€552
- Profit (loss) carried forward -€57,936
down €57,936 (-110%), from -€52,471 to -€110,407
- Debts after one year -€10,015
down €10,015 (-33.4%), from €29,960 to €19,945
- Other debts +€4,665
up €4,665 (+13.4%), from €34,733 to €39,398
- Accrued charges and deferred income +€1,749
up €1,749 (+212%), from €825 to €2,573
- Gross operating margin +€22,474
up €22,474 (+54.8%), from -€41,040 to -€18,566
- Depreciation -€5,140
down €5,140 (-86.9%), from €5,915 to €775
- Financial charges -€1,904
down €1,904 (-48.7%), from €3,909 to €2,005
- Other operating charges -€778
down €778 (-43.3%), from €1,798 to €1,020
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.
Derived cash bridge
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 | €75,548 | €13,451 | -€62,097 | -82.2% |
| Fixed assets | 21/28 | €37,072 | €2,175 | -€34,897 | -94.1% |
| Tangible fixed assets | 22/27 | €37,072 | €2,175 | -€34,897 | -94.1% |
| Plant, machinery and equipment | 23 | €2,437 | €1,944 | -€493 | -20.2% |
| Furniture and vehicles | 24 | €513 | €232 | -€282 | -54.9% |
| Other tangible fixed assets | 26 | €34,122 | - | -€34,122 | |
| Current assets | 29/58 | €38,476 | €11,276 | -€27,200 | -70.7% |
| Stocks and contracts in progress | 3 | €31,892 | €9,401 | -€22,491 | -70.5% |
| Stocks | 30/36 | €31,892 | €9,401 | -€22,491 | -70.5% |
| Amounts receivable within one year | 40/41 | €1,897 | €900 | -€997 | -52.6% |
| Trade receivables | 40 | €1,452 | €900 | -€552 | -38.0% |
| Other amounts receivable | 41 | €445 | - | -€445 | |
| Cash at bank and in hand | 54/58 | €932 | €975 | +€43 | +4.6% |
| Deferred charges and accrued income | 490/1 | €3,755 | - | -€3,755 | |
| Total equity and liabilities | 10/49 | €75,548 | €13,451 | -€62,097 | -82.2% |
| Equity | 10/15 | -€2,471 | -€60,407 | -€57,936 | -2,345% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,471 | -€110,407 | -€57,936 | -110% |
| Amounts payable | 17/49 | €78,019 | €73,858 | -€4,161 | -5.3% |
| Amounts payable after more than one year | 17 | €29,960 | €19,945 | -€10,015 | -33.4% |
| Financial debts | 170/4 | €29,960 | €19,945 | -€10,015 | -33.4% |
| Amounts payable within one year | 42/48 | €47,234 | €51,340 | +€4,106 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €9,756 | €10,015 | +€259 | +2.7% |
| Trade debts | 44 | €1,394 | €1,019 | -€375 | -26.9% |
| Suppliers | 440/4 | €1,394 | €1,019 | -€375 | -26.9% |
| Taxes, remuneration and social security | 45 | €1,352 | €909 | -€443 | -32.8% |
| Taxes | 450/3 | €1,352 | €909 | -€443 | -32.8% |
| Other amounts payable | 47/48 | €34,733 | €39,398 | +€4,665 | +13.4% |
| Accrued charges and deferred income | 492/3 | €825 | €2,573 | +€1,749 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,915 | €775 | -€5,140 | -86.9% |
| Other operating charges | 640/8 | €1,798 | €1,020 | -€778 | -43.3% |
| Non-recurring operating charges | 66A | - | €35,584 | +€35,584 | |
| Gross operating margin | 9900 | -€41,040 | -€18,566 | +€22,474 | +54.8% |
| Operating profit (loss) | 9901 | -€48,753 | -€55,945 | -€7,192 | -14.8% |
| Financial income | 75/76B | €191 | €13 | -€177 | -93.0% |
| Recurring financial income | 75 | €191 | €13 | -€177 | -93.0% |
| Financial charges | 65/66B | €3,909 | €2,005 | -€1,904 | -48.7% |
| Recurring financial charges | 65 | €3,909 | €2,005 | -€1,904 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | -€52,471 | -€57,936 | -€5,466 | -10.4% |
| Profit (loss) for the period | 9904 | -€52,471 | -€57,936 | -€5,466 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,471 | -€57,936 | -€5,466 | -10.4% |
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 23 October 2026 via checked.be.