DI ATHOS: 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.
DI ATHOS
Largest movements
- Tangible fixed assets -€16,441
down €16,441 (-5.4%), from €303,216 to €286,775
of which Land and buildings: -€14,746
- Receivables within one year -€3,453
down €3,453 (-79.4%), from €4,349 to €896
of which Trade receivables: -€3,090
- Other debts -€119,609
down €119,609 (-100%), from €119,609 to €0
- Debts after one year +€97,929
up €97,929 (+199%), from €49,140 to €147,069
of which Other amounts payable: +€115,539
- Reserves +€9,574
up €9,574 (+26.8%), from €35,783 to €45,356
of which Distributable reserves: +€9,574
- Tax, wage and social debts -€8,463
down €8,463 (-37.3%), from €22,673 to €14,210
of which Remuneration and social security: -€5,496
- Gross operating margin +€11,468
up €11,468 (+13.4%), from €85,565 to €97,033
- Depreciation +€1,331
up €1,331 (+8.8%), from €15,110 to €16,441
- Staff costs -€1,222
down €1,222 (-2.0%), from €61,463 to €60,241
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.
Derived cash bridge
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 | €320,906 | €296,799 | -€24,108 | -7.5% |
| Fixed assets | 21/28 | €304,316 | €286,775 | -€17,541 | -5.8% |
| Tangible fixed assets | 22/27 | €303,216 | €286,775 | -€16,441 | -5.4% |
| Land and buildings | 22 | €292,040 | €277,293 | -€14,746 | -5.0% |
| Plant, machinery and equipment | 23 | €9,711 | €8,349 | -€1,362 | -14.0% |
| Furniture and vehicles | 24 | €1,465 | €1,133 | -€332 | -22.7% |
| Financial fixed assets | 28 | €1,100 | €0 | -€1,100 | -100% |
| Current assets | 29/58 | €16,590 | €10,023 | -€6,567 | -39.6% |
| Stocks and contracts in progress | 3 | €6,629 | €4,807 | -€1,822 | -27.5% |
| Stocks | 30/36 | €6,629 | €4,807 | -€1,822 | -27.5% |
| Amounts receivable within one year | 40/41 | €4,349 | €896 | -€3,453 | -79.4% |
| Trade receivables | 40 | €3,870 | €780 | -€3,090 | -79.8% |
| Other amounts receivable | 41 | €480 | €116 | -€363 | -75.8% |
| Cash at bank and in hand | 54/58 | €1,358 | €1,072 | -€286 | -21.0% |
| Deferred charges and accrued income | 490/1 | €4,254 | €3,248 | -€1,006 | -23.6% |
| Total equity and liabilities | 10/49 | €320,906 | €296,799 | -€24,108 | -7.5% |
| Equity | 10/15 | €97,783 | €107,356 | +€9,574 | +9.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €35,783 | €45,356 | +€9,574 | +26.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €29,583 | €39,156 | +€9,574 | +32.4% |
| Amounts payable | 17/49 | €223,123 | €189,442 | -€33,681 | -15.1% |
| Amounts payable after more than one year | 17 | €49,140 | €147,069 | +€97,929 | +199% |
| Financial debts | 170/4 | €49,140 | €31,530 | -€17,610 | -35.8% |
| Other amounts payable | 178/9 | - | €115,539 | +€115,539 | |
| Amounts payable within one year | 42/48 | €173,983 | €42,373 | -€131,610 | -75.6% |
| Current portion of amounts payable after more than one year | 42 | €17,129 | €17,610 | +€482 | +2.8% |
| Financial debts | 43 | €3,722 | €1,184 | -€2,538 | -68.2% |
| Credit institutions | 430/8 | €3,722 | €1,184 | -€2,538 | -68.2% |
| Trade debts | 44 | €10,851 | €9,369 | -€1,482 | -13.7% |
| Suppliers | 440/4 | €10,851 | €9,369 | -€1,482 | -13.7% |
| Taxes, remuneration and social security | 45 | €22,673 | €14,210 | -€8,463 | -37.3% |
| Taxes | 450/3 | €7,722 | €4,755 | -€2,967 | -38.4% |
| Remuneration and social security | 454/9 | €14,951 | €9,455 | -€5,496 | -36.8% |
| Other amounts payable | 47/48 | €119,609 | €0 | -€119,609 | -100% |
| Non-recurring operating income | 76A | €0 | €4,525 | +€4,525 | |
| Remuneration, social security and pensions | 62 | €61,463 | €60,241 | -€1,222 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,110 | €16,441 | +€1,331 | +8.8% |
| Other operating charges | 640/8 | €6,442 | €5,821 | -€621 | -9.6% |
| Non-recurring operating charges | 66A | €0 | €1,100 | +€1,100 | |
| Gross operating margin | 9900 | €85,565 | €97,033 | +€11,468 | +13.4% |
| Operating profit (loss) | 9901 | €2,550 | €13,430 | +€10,880 | +427% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,970 | €3,760 | -€210 | -5.3% |
| Recurring financial charges | 65 | €3,970 | €3,760 | -€210 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,420 | €9,670 | +€11,089 | |
| Income taxes | 67/77 | €114 | €96 | -€18 | -15.8% |
| Profit (loss) for the period | 9904 | -€1,534 | €9,574 | +€11,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,534 | €9,574 | +€11,107 |
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 27 October 2026 via checked.be.