ATHRÚ: 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.
ATHRÚ
Largest movements
- Cash -€22,312
down €22,312 (-53.6%), from €41,630 to €19,318
mainly Contributions, distributions and other (-€22,819) and Debts after one year (-€14,871)
- Tangible fixed assets -€3,638
down €3,638 (-49.0%), from €7,418 to €3,780
of which Furniture and vehicles: -€2,592
- Debts after one year -€14,871
down €14,871 (-30.5%), from €48,804 to €33,933
- Tax, wage and social debts -€7,163
down €7,163 (-68.8%), from €10,414 to €3,251
- Trade debts +€5,908
up €5,908 (+93.3%), from €6,334 to €12,242
- Profit (loss) carried forward -€4,117
down €4,117 (-18.0%), from €22,819 to €18,702
- Other debts -€3,649
down €3,649 (-9.4%), from €38,650 to €35,001
- Gross operating margin +€1,154
up €1,154 (+3.7%), from €30,968 to €32,121
- Depreciation +€485
up €485 (+15.4%), from €3,153 to €3,638
- Financial charges -€420
down €420 (-17.8%), from €2,366 to €1,946
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 | €144,669 | €118,099 | -€26,570 | -18.4% |
| Fixed assets | 21/28 | €102,418 | €98,780 | -€3,638 | -3.6% |
| Tangible fixed assets | 22/27 | €7,418 | €3,780 | -€3,638 | -49.0% |
| Plant, machinery and equipment | 23 | €2,049 | €1,003 | -€1,046 | -51.0% |
| Furniture and vehicles | 24 | €5,369 | €2,777 | -€2,592 | -48.3% |
| Financial fixed assets | 28 | €95,000 | €95,000 | = | 0.0% |
| Current assets | 29/58 | €42,251 | €19,318 | -€22,932 | -54.3% |
| Amounts receivable within one year | 40/41 | €620 | - | -€620 | |
| Other amounts receivable | 41 | €620 | - | -€620 | |
| Cash at bank and in hand | 54/58 | €41,630 | €19,318 | -€22,312 | -53.6% |
| Total equity and liabilities | 10/49 | €144,669 | €118,099 | -€26,570 | -18.4% |
| Equity | 10/15 | €22,919 | €18,802 | -€4,117 | -18.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,819 | €18,702 | -€4,117 | -18.0% |
| Amounts payable | 17/49 | €121,750 | €99,296 | -€22,453 | -18.4% |
| Amounts payable after more than one year | 17 | €48,804 | €33,933 | -€14,871 | -30.5% |
| Financial debts | 170/4 | €48,804 | €33,933 | -€14,871 | -30.5% |
| Amounts payable within one year | 42/48 | €72,945 | €65,363 | -€7,582 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €17,548 | €14,869 | -€2,679 | -15.3% |
| Trade debts | 44 | €6,334 | €12,242 | +€5,908 | +93.3% |
| Suppliers | 440/4 | €6,334 | €12,242 | +€5,908 | +93.3% |
| Taxes, remuneration and social security | 45 | €10,414 | €3,251 | -€7,163 | -68.8% |
| Taxes | 450/3 | €10,414 | €3,251 | -€7,163 | -68.8% |
| Other amounts payable | 47/48 | €38,650 | €35,001 | -€3,649 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,153 | €3,638 | +€485 | +15.4% |
| Other operating charges | 640/8 | €649 | €585 | -€64 | -9.8% |
| Gross operating margin | 9900 | €30,968 | €32,121 | +€1,154 | +3.7% |
| Operating profit (loss) | 9901 | €27,166 | €27,898 | +€732 | +2.7% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €2,366 | €1,946 | -€420 | -17.8% |
| Recurring financial charges | 65 | €2,366 | €1,946 | -€420 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €24,800 | €26,018 | +€1,218 | +4.9% |
| Income taxes | 67/77 | €7,615 | €7,316 | -€299 | -3.9% |
| Profit (loss) for the period | 9904 | €17,185 | €18,702 | +€1,517 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,185 | €18,702 | +€1,517 | +8.8% |
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 19 October 2026 via checked.be.