ATHOS GROUP: 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.
ATHOS GROUP
Largest movements
- Tangible fixed assets -€28,266
down €28,266 (-5.0%), from €564,885 to €536,619
of which Land and buildings: -€35,244
- Debts after one year -€42,327
down €42,327 (-30.8%), from €137,495 to €95,168
- Profit (loss) carried forward +€17,863
up €17,863 (+9.0%), from -€199,401 to -€181,538
- Gross operating margin +€19,732
up €19,732 (+36.7%), from €53,796 to €73,528
- Other operating charges +€4,277
up €4,277 (+46.4%), from €9,219 to €13,496
- Depreciation +€1,554
up €1,554 (+4.3%), from €36,521 to €38,076
- Financial charges -€1,065
down €1,065 (-21.1%), from €5,059 to €3,993
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 | €585,349 | €558,504 | -€26,844 | -4.6% |
| Fixed assets | 21/28 | €564,885 | €536,619 | -€28,266 | -5.0% |
| Tangible fixed assets | 22/27 | €564,885 | €536,619 | -€28,266 | -5.0% |
| Land and buildings | 22 | €564,641 | €529,397 | -€35,244 | -6.2% |
| Plant, machinery and equipment | 23 | €244 | €162 | -€81 | -33.3% |
| Furniture and vehicles | 24 | - | €7,060 | +€7,060 | |
| Current assets | 29/58 | €20,464 | €21,885 | +€1,421 | +6.9% |
| Cash at bank and in hand | 54/58 | €19,460 | €20,577 | +€1,117 | +5.7% |
| Deferred charges and accrued income | 490/1 | €1,004 | €1,308 | +€304 | +30.3% |
| Total equity and liabilities | 10/49 | €585,349 | €558,504 | -€26,844 | -4.6% |
| Equity | 10/15 | -€27,401 | -€9,538 | +€17,863 | +65.2% |
| Contributions | 10/11 | €172,000 | €172,000 | = | 0.0% |
| Capital | 10 | €172,000 | €172,000 | = | 0.0% |
| Issued capital | 100 | €172,000 | €172,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,401 | -€181,538 | +€17,863 | +9.0% |
| Amounts payable | 17/49 | €612,750 | €568,042 | -€44,708 | -7.3% |
| Amounts payable after more than one year | 17 | €137,495 | €95,168 | -€42,327 | -30.8% |
| Financial debts | 170/4 | €137,495 | €95,168 | -€42,327 | -30.8% |
| Amounts payable within one year | 42/48 | €474,919 | €472,614 | -€2,304 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €46,821 | €45,537 | -€1,285 | -2.7% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €7,277 | €11,395 | +€4,117 | +56.6% |
| Suppliers | 440/4 | €7,277 | €11,395 | +€4,117 | +56.6% |
| Taxes, remuneration and social security | 45 | €3,829 | €3,991 | +€163 | +4.2% |
| Taxes | 450/3 | €3,829 | €3,991 | +€163 | +4.2% |
| Other amounts payable | 47/48 | €416,992 | €411,680 | -€5,312 | -1.3% |
| Accrued charges and deferred income | 492/3 | €336 | €260 | -€76 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,521 | €38,076 | +€1,554 | +4.3% |
| Other operating charges | 640/8 | €9,219 | €13,496 | +€4,277 | +46.4% |
| Gross operating margin | 9900 | €53,796 | €73,528 | +€19,732 | +36.7% |
| Operating profit (loss) | 9901 | €8,056 | €21,956 | +€13,901 | +172.6% |
| Financial income | 75/76B | €57 | €36 | -€21 | -36.8% |
| Recurring financial income | 75 | €57 | €36 | -€21 | -36.8% |
| Financial charges | 65/66B | €5,059 | €3,993 | -€1,065 | -21.1% |
| Recurring financial charges | 65 | €5,059 | €3,993 | -€1,065 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | €17,999 | +€14,945 | +489.4% |
| Income taxes | 67/77 | - | €173 | +€173 | |
| Profit (loss) for the period | 9904 | €3,054 | €17,825 | +€14,772 | +483.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,054 | €17,825 | +€14,772 | +483.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.