ATHOITURE: 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.
ATHOITURE
Largest movements
- Tangible fixed assets -€9,900
down €9,900 (-39.1%), from €25,344 to €15,444
of which Furniture and vehicles: -€8,430
- Receivables within one year +€1,617
up €1,617 (+31.2%), from €5,178 to €6,795
of which Trade receivables: +€2,739
- Deferred charges and accrued income -€687
down €687 (-76.6%), from €897 to €210
- Debts after one year -€8,722
down €8,722 (-92.1%), from €9,469 to €748
- Tax, wage and social debts -€8,036
down €8,036 (-43.7%), from €18,371 to €10,335
of which Taxes: -€8,161
- Short-term financial debts +€4,152
up €4,152 (+35.4%), from €11,745 to €15,897
- Profit (loss) carried forward +€1,987
up €1,987 (+4.9%), from -€40,398 to -€38,411
- Current portion of long-term debt +€1,160
up €1,160 (+14.0%), from €8,268 to €9,428
- Gross operating margin +€34,457
up €34,457, from -€11,899 to €22,558
- Staff costs -€10,136
down €10,136 (-69.2%), from €14,648 to €4,511
- Other operating charges +€2,135
up €2,135 (+249%), from €857 to €2,992
- Financial charges +€491
up €491 (+20.9%), from €2,352 to €2,843
- Taxes +€233
up €233 (+158%), from €148 to €380
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 | €31,688 | €22,629 | -€9,059 | -28.6% |
| Fixed assets | 21/28 | €25,524 | €15,624 | -€9,900 | -38.8% |
| Tangible fixed assets | 22/27 | €25,344 | €15,444 | -€9,900 | -39.1% |
| Plant, machinery and equipment | 23 | €2,718 | €1,248 | -€1,469 | -54.1% |
| Furniture and vehicles | 24 | €22,626 | €14,196 | -€8,430 | -37.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €6,164 | €7,005 | +€840 | +13.6% |
| Amounts receivable within one year | 40/41 | €5,178 | €6,795 | +€1,617 | +31.2% |
| Trade receivables | 40 | €700 | €3,439 | +€2,739 | +391% |
| Other amounts receivable | 41 | €4,478 | €3,356 | -€1,122 | -25.0% |
| Cash at bank and in hand | 54/58 | €90 | - | -€90 | |
| Deferred charges and accrued income | 490/1 | €897 | €210 | -€687 | -76.6% |
| Total equity and liabilities | 10/49 | €31,688 | €22,629 | -€9,059 | -28.6% |
| Equity | 10/15 | -€35,398 | -€33,411 | +€1,987 | +5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,398 | -€38,411 | +€1,987 | +4.9% |
| Amounts payable | 17/49 | €67,086 | €56,040 | -€11,047 | -16.5% |
| Amounts payable after more than one year | 17 | €9,469 | €748 | -€8,722 | -92.1% |
| Financial debts | 170/4 | €9,469 | €748 | -€8,722 | -92.1% |
| Amounts payable within one year | 42/48 | €57,617 | €55,292 | -€2,325 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €8,268 | €9,428 | +€1,160 | +14.0% |
| Financial debts | 43 | €11,745 | €15,897 | +€4,152 | +35.4% |
| Credit institutions | 430/8 | €11,745 | €15,897 | +€4,152 | +35.4% |
| Trade debts | 44 | €19,233 | €19,632 | +€399 | +2.1% |
| Suppliers | 440/4 | €19,233 | €19,632 | +€399 | +2.1% |
| Taxes, remuneration and social security | 45 | €18,371 | €10,335 | -€8,036 | -43.7% |
| Taxes | 450/3 | €15,241 | €7,080 | -€8,161 | -53.5% |
| Remuneration and social security | 454/9 | €3,130 | €3,255 | +€125 | +4.0% |
| Remuneration, social security and pensions | 62 | €14,648 | €4,511 | -€10,136 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,900 | €9,900 | = | 0.0% |
| Other operating charges | 640/8 | €857 | €2,992 | +€2,135 | +249% |
| Gross operating margin | 9900 | -€11,899 | €22,558 | +€34,457 | |
| Operating profit (loss) | 9901 | -€37,303 | €5,156 | +€42,459 | |
| Financial income | 75/76B | €64 | €55 | -€9 | -13.6% |
| Recurring financial income | 75 | €64 | €55 | -€9 | -13.6% |
| Financial charges | 65/66B | €2,352 | €2,843 | +€491 | +20.9% |
| Recurring financial charges | 65 | €2,352 | €2,843 | +€491 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,591 | €2,368 | +€41,959 | |
| Income taxes | 67/77 | €148 | €380 | +€233 | +158% |
| Profit (loss) for the period | 9904 | -€39,739 | €1,987 | +€41,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,739 | €1,987 | +€41,726 |
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 24 October 2026 via checked.be.