ATHOMS: 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.
ATHOMS
Largest movements
- Cash +€61,742
up €61,742 (+558.6%), from €11,053 to €72,795
mainly Receivables within one year (+€48,420) and Net result for the year (+€21,952)
- Receivables within one year -€48,420
down €48,420 (-58.3%), from €83,068 to €34,648
of which Trade receivables: -€49,450
- Reserves +€21,119
up €21,119 (+26.2%), from €80,669 to €101,789
- Tax, wage and social debts -€9,275
down €9,275 (-69.2%), from €13,400 to €4,125
- Gross operating margin -€51,244
down €51,244 (-62.3%), from €82,235 to €30,992
- Taxes -€10,057
down €10,057 (-60.1%), from €16,734 to €6,677
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 | €102,730 | €115,003 | +€12,273 | +11.9% |
| Fixed assets | 21/28 | €1,462 | €617 | -€845 | -57.8% |
| Tangible fixed assets | 22/27 | €882 | €37 | -€845 | -95.8% |
| Furniture and vehicles | 24 | €882 | €37 | -€845 | -95.8% |
| Financial fixed assets | 28 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €101,267 | €114,386 | +€13,118 | +13.0% |
| Amounts receivable after more than one year | 29 | €6,000 | €6,000 | = | 0.0% |
| Trade receivables | 290 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,068 | €34,648 | -€48,420 | -58.3% |
| Trade receivables | 40 | €78,650 | €29,200 | -€49,450 | -62.9% |
| Other amounts receivable | 41 | €4,418 | €5,448 | +€1,030 | +23.3% |
| Cash at bank and in hand | 54/58 | €11,053 | €72,795 | +€61,742 | +558.6% |
| Deferred charges and accrued income | 490/1 | €1,146 | €943 | -€203 | -17.7% |
| Total equity and liabilities | 10/49 | €102,730 | €115,003 | +€12,273 | +11.9% |
| Equity | 10/15 | €85,669 | €106,789 | +€21,119 | +24.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,669 | €101,789 | +€21,119 | +26.2% |
| Distributable reserves | 133 | €80,669 | €101,789 | +€21,119 | +26.2% |
| Amounts payable | 17/49 | €17,060 | €8,214 | -€8,846 | -51.9% |
| Amounts payable within one year | 42/48 | €17,060 | €8,214 | -€8,846 | -51.9% |
| Financial debts | 43 | €956 | €469 | -€487 | -50.9% |
| Credit institutions | 430/8 | €956 | €469 | -€487 | -50.9% |
| Trade debts | 44 | €1,845 | €2,787 | +€942 | +51.1% |
| Suppliers | 440/4 | €1,845 | €2,787 | +€942 | +51.1% |
| Taxes, remuneration and social security | 45 | €13,400 | €4,125 | -€9,275 | -69.2% |
| Taxes | 450/3 | €13,400 | €4,125 | -€9,275 | -69.2% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €845 | +€0 | 0.0% |
| Other operating charges | 640/8 | €475 | €396 | -€79 | -16.6% |
| Gross operating margin | 9900 | €82,235 | €30,992 | -€51,244 | -62.3% |
| Operating profit (loss) | 9901 | €80,915 | €29,750 | -€51,165 | -63.2% |
| Financial income | 75/76B | €256 | €429 | +€173 | +67.5% |
| Recurring financial income | 75 | €256 | €429 | +€173 | +67.5% |
| Financial charges | 65/66B | €2,061 | €1,550 | -€511 | -24.8% |
| Recurring financial charges | 65 | €2,061 | €1,550 | -€511 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €79,110 | €28,630 | -€50,480 | -63.8% |
| Income taxes | 67/77 | €16,734 | €6,677 | -€10,057 | -60.1% |
| Profit (loss) for the period | 9904 | €62,376 | €21,952 | -€40,423 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,376 | €21,952 | -€40,423 | -64.8% |
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 12 October 2026 via checked.be.