ATHOMIS CONSULTING & TRAINING: 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.
ATHOMIS CONSULTING & TRAINING
Largest movements
- Current investments -€15,143
no longer reported in 2025 (was €15,143)
- Receivables within one year +€14,021
up €14,021 (+229%), from €6,135 to €20,156
- Cash +€13,881
up €13,881 (+10.5%), from €131,685 to €145,566
mainly Net result for the year (+€35,694) and Current investments (+€15,143)
- Reserves +€15,287
up €15,287 (+13.2%), from €116,073 to €131,360
of which Distributable reserves: +€15,287
- Gross operating margin -€19,278
down €19,278 (-27.3%), from €70,557 to €51,280
- Taxes -€5,459
down €5,459 (-27.2%), from €20,063 to €14,604
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 | €153,005 | €165,764 | +€12,759 | +8.3% |
| Fixed assets | 21/28 | €41 | €41 | = | 0.0% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €152,964 | €165,722 | +€12,759 | +8.3% |
| Amounts receivable within one year | 40/41 | €6,135 | €20,156 | +€14,021 | +229% |
| Trade receivables | 40 | €6,135 | €20,156 | +€14,021 | +229% |
| Current investments | 50/53 | €15,143 | - | -€15,143 | |
| Cash at bank and in hand | 54/58 | €131,685 | €145,566 | +€13,881 | +10.5% |
| Total equity and liabilities | 10/49 | €153,005 | €165,764 | +€12,759 | +8.3% |
| Equity | 10/15 | €122,991 | €138,472 | +€15,481 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,073 | €131,360 | +€15,287 | +13.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,213 | €129,500 | +€15,287 | +13.4% |
| Profit (loss) carried forward | 14 | €718 | €912 | +€194 | +27.1% |
| Amounts payable | 17/49 | €30,014 | €27,292 | -€2,723 | -9.1% |
| Amounts payable within one year | 42/48 | €30,014 | €27,292 | -€2,723 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €679 | - | -€679 | |
| Trade debts | 44 | €2,105 | €1,939 | -€167 | -7.9% |
| Suppliers | 440/4 | €2,105 | €1,939 | -€167 | -7.9% |
| Taxes, remuneration and social security | 45 | €26,336 | €24,748 | -€1,589 | -6.0% |
| Taxes | 450/3 | €26,336 | €24,748 | -€1,589 | -6.0% |
| Other amounts payable | 47/48 | €894 | €606 | -€289 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | - | -€589 | |
| Other operating charges | 640/8 | €899 | €992 | +€93 | +10.3% |
| Gross operating margin | 9900 | €70,557 | €51,280 | -€19,278 | -27.3% |
| Operating profit (loss) | 9901 | €69,070 | €50,288 | -€18,782 | -27.2% |
| Financial income | 75/76B | €643 | €224 | -€419 | -65.1% |
| Recurring financial income | 75 | €643 | €224 | -€419 | -65.1% |
| Financial charges | 65/66B | €377 | €215 | -€163 | -43.1% |
| Recurring financial charges | 65 | €377 | €215 | -€163 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €69,335 | €50,298 | -€19,038 | -27.5% |
| Income taxes | 67/77 | €20,063 | €14,604 | -€5,459 | -27.2% |
| Profit (loss) for the period | 9904 | €49,272 | €35,694 | -€13,578 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,272 | €35,694 | -€13,578 | -27.6% |
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 30 October 2026 via checked.be.