ATHRONAN ASSOCIATES: 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.
ATHRONAN ASSOCIATES
Largest movements
- Cash +€11,122
up €11,122 (+101%), from €11,057 to €22,178
mainly Net result for the year (+€8,813) and Receivables within one year (+€3,952)
- Receivables within one year -€3,952
down €3,952 (-99.4%), from €3,974 to €22
of which Other amounts receivable: -€3,898
- Deferred charges and accrued income +€1,638
up €1,638 (+670%), from €245 to €1,883
- Profit (loss) carried forward +€8,813
up €8,813 (+24.8%), from -€35,538 to -€26,725
- Trade debts -€417
down €417 (-52.3%), from €798 to €381
- Tax, wage and social debts +€407
up €407 (+198%), from €206 to €612
- Gross operating margin +€3,637
up €3,637 (+63.4%), from €5,736 to €9,373
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 | €15,880 | €24,688 | +€8,808 | +55.5% |
| Fixed assets | 21/28 | €604 | €604 | = | 0.0% |
| Financial fixed assets | 28 | €604 | €604 | = | 0.0% |
| Current assets | 29/58 | €15,276 | €24,084 | +€8,808 | +57.7% |
| Amounts receivable within one year | 40/41 | €3,974 | €22 | -€3,952 | -99.4% |
| Trade receivables | 40 | €54 | - | -€54 | |
| Other amounts receivable | 41 | €3,920 | €22 | -€3,898 | -99.4% |
| Cash at bank and in hand | 54/58 | €11,057 | €22,178 | +€11,122 | +101% |
| Deferred charges and accrued income | 490/1 | €245 | €1,883 | +€1,638 | +670% |
| Total equity and liabilities | 10/49 | €15,880 | €24,688 | +€8,808 | +55.5% |
| Equity | 10/15 | €8,897 | €17,710 | +€8,813 | +99.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €36,375 | €36,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,300 | €1,300 | = | 0.0% |
| Distributable reserves | 133 | €35,075 | €35,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,538 | -€26,725 | +€8,813 | +24.8% |
| Amounts payable | 17/49 | €6,982 | €6,978 | -€5 | -0.1% |
| Amounts payable within one year | 42/48 | €6,982 | €6,978 | -€5 | -0.1% |
| Trade debts | 44 | €798 | €381 | -€417 | -52.3% |
| Suppliers | 440/4 | €798 | €381 | -€417 | -52.3% |
| Taxes, remuneration and social security | 45 | €206 | €612 | +€407 | +198% |
| Taxes | 450/3 | €206 | €612 | +€407 | +198% |
| Other amounts payable | 47/48 | €5,978 | €5,984 | +€6 | +0.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,736 | €9,373 | +€3,637 | +63.4% |
| Operating profit (loss) | 9901 | €5,349 | €8,974 | +€3,625 | +67.8% |
| Financial income | 75/76B | €52 | €25 | -€27 | -52.2% |
| Recurring financial income | 75 | €52 | €25 | -€27 | -52.2% |
| Financial charges | 65/66B | €187 | €186 | -€1 | -0.8% |
| Recurring financial charges | 65 | €187 | €186 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €5,214 | €8,813 | +€3,599 | +69.0% |
| Profit (loss) for the period | 9904 | €5,214 | €8,813 | +€3,599 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,214 | €8,813 | +€3,599 | +69.0% |
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 28 October 2026 via checked.be.