Atina: what changed
Two fiscal 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.
Atina
Largest movements
- Cash -€14,868
down €14,868 (-95.2%), from €15,615 to €747
mainly Net result for the year (-€7,871) and Other debts (-€7,495)
- Tangible fixed assets -€1,103
down €1,103 (-73.6%), from €1,500 to €397
of which Plant, machinery and equipment: -€850
- Deferred charges and accrued income -€579
down €579 (-39.2%), from €1,478 to €899
- Receivables within one year -€361
down €361 (-48.7%), from €741 to €380
of which Trade receivables: -€641
- Profit (loss) carried forward -€7,871
down €7,871 (-14.7%), from -€53,471 to -€61,342
- Other debts -€7,495
down €7,495 (-11.9%), from €63,177 to €55,683
- Tax, wage and social debts -€1,020
down €1,020 (-29.8%), from €3,419 to €2,399
- Short-term financial debts -€897
down €897 (-100.0%), from €897 to €0
- Trade debts +€371
up €371 (+62.2%), from €597 to €968
- Gross operating margin -€9,884
down €9,884 (-90.4%), from €10,932 to €1,048
- Financial charges -€1,282
down €1,282 (-19.5%), from €6,574 to €5,292
- Depreciation -€275
down €275 (-31.2%), from €882 to €607
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 | €22,434 | €5,522 | -€16,912 | -75.4% |
| Fixed assets | 21/28 | €4,600 | €3,497 | -€1,103 | -24.0% |
| Tangible fixed assets | 22/27 | €1,500 | €397 | -€1,103 | -73.6% |
| Plant, machinery and equipment | 23 | €1,200 | €350 | -€850 | -70.9% |
| Furniture and vehicles | 24 | €301 | €47 | -€253 | -84.3% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €17,834 | €2,026 | -€15,808 | -88.6% |
| Amounts receivable within one year | 40/41 | €741 | €380 | -€361 | -48.7% |
| Trade receivables | 40 | €741 | €100 | -€641 | -86.5% |
| Other amounts receivable | 41 | €0 | €280 | +€280 | |
| Cash at bank and in hand | 54/58 | €15,615 | €747 | -€14,868 | -95.2% |
| Deferred charges and accrued income | 490/1 | €1,478 | €899 | -€579 | -39.2% |
| Total equity and liabilities | 10/49 | €22,434 | €5,522 | -€16,912 | -75.4% |
| Equity | 10/15 | -€45,656 | -€53,527 | -€7,871 | -17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,615 | €1,615 | = | 0.0% |
| Distributable reserves | 133 | €1,615 | €1,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,471 | -€61,342 | -€7,871 | -14.7% |
| Amounts payable | 17/49 | €68,091 | €59,050 | -€9,041 | -13.3% |
| Amounts payable within one year | 42/48 | €68,091 | €59,050 | -€9,041 | -13.3% |
| Financial debts | 43 | €897 | €0 | -€897 | -100.0% |
| Credit institutions | 430/8 | €897 | €0 | -€897 | -100.0% |
| Trade debts | 44 | €597 | €968 | +€371 | +62.2% |
| Suppliers | 440/4 | €597 | €968 | +€371 | +62.2% |
| Taxes, remuneration and social security | 45 | €3,419 | €2,399 | -€1,020 | -29.8% |
| Taxes | 450/3 | €3,419 | €2,399 | -€1,020 | -29.8% |
| Other amounts payable | 47/48 | €63,177 | €55,683 | -€7,495 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €607 | -€275 | -31.2% |
| Other operating charges | 640/8 | €1,465 | €1,400 | -€64 | -4.4% |
| Non-recurring operating charges | 66A | - | €497 | +€497 | |
| Gross operating margin | 9900 | €10,932 | €1,048 | -€9,884 | -90.4% |
| Operating profit (loss) | 9901 | €8,585 | -€1,456 | -€10,041 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €6,574 | €5,292 | -€1,282 | -19.5% |
| Recurring financial charges | 65 | €6,574 | €5,292 | -€1,282 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €2,010 | -€6,748 | -€8,758 | |
| Income taxes | 67/77 | €1,047 | €1,123 | +€75 | +7.2% |
| Profit (loss) for the period | 9904 | €963 | -€7,871 | -€8,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €963 | -€7,871 | -€8,834 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.