STOCK IMPORT ATH: 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.
STOCK IMPORT ATH
Largest movements
- Receivables within one year +€2.1m
up €2.1m (+13,667%), from €15,392 to €2.1m
of which Other amounts receivable: +€2.0m
- Cash -€1.4m
down €1.4m (-33.8%), from €4.1m to €2.7m
mainly Receivables within one year (-€2.1m) and Tax, wage and social debts (-€124,596)
- Reserves +€755,486
up €755,486 (+19.5%), from €3.9m to €4.6m
of which Distributable reserves: +€494,823
- Tax, wage and social debts -€124,596
down €124,596 (-72.3%), from €172,401 to €47,805
of which Remuneration and social security: -€110,000
- Other debts +€80,000
new in 2025: €80,000
- Financial charges -€91,765
down €91,765 (-97.6%), from €94,012 to €2,246
of which Non-recurring financial charges: -€92,000
- Taxes +€61,491
up €61,491 (+38.0%), from €162,012 to €223,502
- Gross operating margin -€55,196
down €55,196 (-5.4%), from €1.0m to €971,116
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 | €4,133,144 | €4,838,884 | +€705,741 | +17.1% |
| Fixed assets | 21/28 | €210 | €210 | = | 0.0% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €4,132,934 | €4,838,674 | +€705,741 | +17.1% |
| Amounts receivable within one year | 40/41 | €15,392 | €2,118,934 | +€2.1m | +13,667% |
| Trade receivables | 40 | €8,750 | €102,388 | +€93,638 | +1,070% |
| Other amounts receivable | 41 | €6,642 | €2,016,546 | +€2.0m | +30,260% |
| Cash at bank and in hand | 54/58 | €4,096,213 | €2,710,740 | -€1.4m | -33.8% |
| Deferred charges and accrued income | 490/1 | €21,329 | €9,000 | -€12,329 | -57.8% |
| Total equity and liabilities | 10/49 | €4,133,144 | €4,838,884 | +€705,741 | +17.1% |
| Equity | 10/15 | €3,929,851 | €4,685,233 | +€755,382 | +19.2% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Capital | 10 | €55,000 | - | -€55,000 | |
| Issued capital | 100 | €55,000 | - | -€55,000 | |
| Reserves | 13 | €3,874,747 | €4,630,233 | +€755,486 | +19.5% |
| Tax-exempt reserves | 132 | €669,747 | €930,410 | +€260,663 | +38.9% |
| Distributable reserves | 133 | €3,205,000 | €3,699,823 | +€494,823 | +15.4% |
| Profit (loss) carried forward | 14 | €104 | - | -€104 | |
| Amounts payable | 17/49 | €203,293 | €153,651 | -€49,642 | -24.4% |
| Amounts payable within one year | 42/48 | €203,293 | €153,651 | -€49,642 | -24.4% |
| Trade debts | 44 | €8,407 | €25,846 | +€17,439 | +207% |
| Suppliers | 440/4 | €8,407 | €25,846 | +€17,439 | +207% |
| Advances received on contracts in progress | 46 | €22,485 | - | -€22,485 | |
| Taxes, remuneration and social security | 45 | €172,401 | €47,805 | -€124,596 | -72.3% |
| Taxes | 450/3 | €62,401 | €47,805 | -€14,596 | -23.4% |
| Remuneration and social security | 454/9 | €110,000 | - | -€110,000 | |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Non-recurring operating income | 76A | €139 | - | -€139 | |
| Remuneration, social security and pensions | 62 | - | -€5,655 | -€5,655 | |
| Other operating charges | 640/8 | - | €998 | +€998 | |
| Gross operating margin | 9900 | €1,026,311 | €971,116 | -€55,196 | -5.4% |
| Operating profit (loss) | 9901 | €1,026,311 | €975,773 | -€50,539 | -4.9% |
| Financial income | 75/76B | €11,068 | €5,358 | -€5,710 | -51.6% |
| Recurring financial income | 75 | €11,068 | €5,358 | -€5,710 | -51.6% |
| Financial charges | 65/66B | €94,012 | €2,246 | -€91,765 | -97.6% |
| Recurring financial charges | 65 | €2,012 | €2,246 | +€235 | +11.7% |
| Non-recurring financial charges | 66B | €92,000 | - | -€92,000 | |
| Profit (loss) for the period before taxes | 9903 | €943,368 | €978,885 | +€35,517 | +3.8% |
| Income taxes | 67/77 | €162,012 | €223,502 | +€61,491 | +38.0% |
| Profit (loss) for the period | 9904 | €781,356 | €755,382 | -€25,973 | -3.3% |
| Transfer from tax-exempt reserves | 789 | €126,300 | €126,300 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €387,320 | €374,690 | -€12,630 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €520,336 | €506,992 | -€13,343 | -2.6% |
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 30 October 2026 via checked.be.