Di Athos Waregem: 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 Waregem
Largest movements
- Tangible fixed assets -€7,755
down €7,755 (-16.5%), from €47,013 to €39,258
of which Other tangible fixed assets: -€4,691
- Intangible fixed assets -€4,500
down €4,500 (-12.7%), from €35,334 to €30,834
- Stocks and contracts -€2,225
down €2,225 (-15.7%), from €14,199 to €11,974
- Deferred charges and accrued income -€1,369
down €1,369 (-71.4%), from €1,918 to €549
- Cash -€1,174
down €1,174 (-9.6%), from €12,264 to €11,090
mainly Debts after one year (-€16,684) and Trade debts (-€3,007)
- Debts after one year -€16,684
down €16,684 (-16.4%), from €101,731 to €85,047
- Profit (loss) carried forward +€4,523
up €4,523 (+18.9%), from -€23,941 to -€19,418
- Trade debts -€3,007
down €3,007 (-53.1%), from €5,664 to €2,658
- Tax, wage and social debts -€1,243
down €1,243 (-5.5%), from €22,522 to €21,279
of which Taxes: -€2,094
- Staff costs +€9,400
up €9,400 (+8.3%), from €113,572 to €122,972
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 | €110,976 | €94,566 | -€16,411 | -14.8% |
| Fixed assets | 21/28 | €82,347 | €70,092 | -€12,255 | -14.9% |
| Intangible fixed assets | 21 | €35,334 | €30,834 | -€4,500 | -12.7% |
| Tangible fixed assets | 22/27 | €47,013 | €39,258 | -€7,755 | -16.5% |
| Plant, machinery and equipment | 23 | €6,214 | €4,035 | -€2,179 | -35.1% |
| Furniture and vehicles | 24 | €2,525 | €1,639 | -€885 | -35.1% |
| Other tangible fixed assets | 26 | €38,274 | €33,583 | -€4,691 | -12.3% |
| Current assets | 29/58 | €28,629 | €24,474 | -€4,155 | -14.5% |
| Stocks and contracts in progress | 3 | €14,199 | €11,974 | -€2,225 | -15.7% |
| Stocks | 30/36 | €14,199 | €11,974 | -€2,225 | -15.7% |
| Amounts receivable within one year | 40/41 | €249 | €861 | +€612 | +246% |
| Trade receivables | 40 | €0 | €861 | +€861 | |
| Other amounts receivable | 41 | €249 | €0 | -€249 | -100% |
| Cash at bank and in hand | 54/58 | €12,264 | €11,090 | -€1,174 | -9.6% |
| Deferred charges and accrued income | 490/1 | €1,918 | €549 | -€1,369 | -71.4% |
| Total equity and liabilities | 10/49 | €110,976 | €94,566 | -€16,411 | -14.8% |
| Equity | 10/15 | -€18,941 | -€14,418 | +€4,523 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,941 | -€19,418 | +€4,523 | +18.9% |
| Amounts payable | 17/49 | €129,917 | €108,984 | -€20,933 | -16.1% |
| Amounts payable after more than one year | 17 | €101,731 | €85,047 | -€16,684 | -16.4% |
| Other amounts payable | 178/9 | €101,731 | €85,047 | -€16,684 | -16.4% |
| Amounts payable within one year | 42/48 | €28,186 | €23,937 | -€4,250 | -15.1% |
| Trade debts | 44 | €5,664 | €2,658 | -€3,007 | -53.1% |
| Suppliers | 440/4 | €5,664 | €2,658 | -€3,007 | -53.1% |
| Taxes, remuneration and social security | 45 | €22,522 | €21,279 | -€1,243 | -5.5% |
| Taxes | 450/3 | €13,288 | €11,194 | -€2,094 | -15.8% |
| Remuneration and social security | 454/9 | €9,234 | €10,085 | +€851 | +9.2% |
| Remuneration, social security and pensions | 62 | €113,572 | €122,972 | +€9,400 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,255 | €12,255 | = | 0.0% |
| Other operating charges | 640/8 | €1,010 | €1,040 | +€30 | +3.0% |
| Gross operating margin | 9900 | €142,184 | €142,425 | +€241 | +0.2% |
| Operating profit (loss) | 9901 | €15,346 | €6,158 | -€9,188 | -59.9% |
| Financial income | 75/76B | €10 | €17 | +€7 | +64.9% |
| Recurring financial income | 75 | €10 | €17 | +€7 | +64.9% |
| Financial charges | 65/66B | €1,494 | €1,592 | +€98 | +6.6% |
| Recurring financial charges | 65 | €1,494 | €1,592 | +€98 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €13,863 | €4,583 | -€9,280 | -66.9% |
| Income taxes | 67/77 | €65 | €60 | -€4 | -6.8% |
| Profit (loss) for the period | 9904 | €13,798 | €4,523 | -€9,275 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,798 | €4,523 | -€9,275 | -67.2% |
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 16 October 2026 via checked.be.