Atelier 00: 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.
Atelier 00
Largest movements
- Receivables within one year +€60,121
up €60,121 (+814%), from €7,387 to €67,508
of which Other amounts receivable: +€60,900
- Tangible fixed assets +€19,168
up €19,168 (+42.3%), from €45,308 to €64,476
of which Plant, machinery and equipment: +€11,247
- Intangible fixed assets -€14,286
down €14,286 (-15.7%), from €90,985 to €76,699
- Profit (loss) carried forward +€88,414
new in 2025: €88,414
- Trade debts -€11,715
down €11,715 (-57.2%), from €20,469 to €8,754
- Tax, wage and social debts -€5,581
down €5,581 (-44.6%), from €12,517 to €6,936
of which Taxes: -€3,003
- Gross operating margin +€14,314
up €14,314 (+10.9%), from €130,971 to €145,285
- Depreciation +€12,855
up €12,855 (+82.5%), from €15,582 to €28,437
- Financial charges +€5,353
up €5,353 (+918%), from €583 to €5,936
- Taxes -€4,504
down €4,504 (-15.2%), from €29,574 to €25,071
- Financial income +€1,469
up €1,469 (+94.5%), from €1,555 to €3,025
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 | €348,692 | €419,322 | +€70,629 | +20.3% |
| Fixed assets | 21/28 | €136,293 | €141,175 | +€4,882 | +3.6% |
| Intangible fixed assets | 21 | €90,985 | €76,699 | -€14,286 | -15.7% |
| Tangible fixed assets | 22/27 | €45,308 | €64,476 | +€19,168 | +42.3% |
| Plant, machinery and equipment | 23 | €45,308 | €56,555 | +€11,247 | +24.8% |
| Other tangible fixed assets | 26 | - | €7,921 | +€7,921 | |
| Current assets | 29/58 | €212,399 | €278,146 | +€65,747 | +31.0% |
| Stocks and contracts in progress | 3 | €73,744 | €77,872 | +€4,129 | +5.6% |
| Stocks | 30/36 | €73,744 | €77,872 | +€4,129 | +5.6% |
| Amounts receivable within one year | 40/41 | €7,387 | €67,508 | +€60,121 | +814% |
| Trade receivables | 40 | €895 | €116 | -€779 | -87.0% |
| Other amounts receivable | 41 | €6,492 | €67,392 | +€60,900 | +938% |
| Cash at bank and in hand | 54/58 | €131,268 | €131,812 | +€544 | +0.4% |
| Deferred charges and accrued income | 490/1 | - | €954 | +€954 | |
| Total equity and liabilities | 10/49 | €348,692 | €419,322 | +€70,629 | +20.3% |
| Equity | 10/15 | €89,063 | €177,477 | +€88,414 | +99.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €86,563 | €86,563 | = | 0.0% |
| Distributable reserves | 133 | €86,563 | €86,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €88,414 | +€88,414 | |
| Amounts payable | 17/49 | €259,629 | €241,845 | -€17,784 | -6.8% |
| Amounts payable after more than one year | 17 | €225,000 | €225,000 | = | 0.0% |
| Financial debts | 170/4 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,629 | €16,845 | -€17,784 | -51.4% |
| Trade debts | 44 | €20,469 | €8,754 | -€11,715 | -57.2% |
| Suppliers | 440/4 | €20,469 | €8,754 | -€11,715 | -57.2% |
| Taxes, remuneration and social security | 45 | €12,517 | €6,936 | -€5,581 | -44.6% |
| Taxes | 450/3 | €9,939 | €6,936 | -€3,003 | -30.2% |
| Remuneration and social security | 454/9 | €2,578 | - | -€2,578 | |
| Other amounts payable | 47/48 | €1,643 | €1,155 | -€488 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,582 | €28,437 | +€12,855 | +82.5% |
| Other operating charges | 640/8 | €224 | €453 | +€229 | +102% |
| Gross operating margin | 9900 | €130,971 | €145,285 | +€14,314 | +10.9% |
| Operating profit (loss) | 9901 | €115,165 | €116,395 | +€1,230 | +1.1% |
| Financial income | 75/76B | €1,555 | €3,025 | +€1,469 | +94.5% |
| Recurring financial income | 75 | €1,555 | €3,025 | +€1,469 | +94.5% |
| Financial charges | 65/66B | €583 | €5,936 | +€5,353 | +918% |
| Recurring financial charges | 65 | €583 | €5,936 | +€5,353 | +918% |
| Profit (loss) for the period before taxes | 9903 | €116,137 | €113,484 | -€2,653 | -2.3% |
| Income taxes | 67/77 | €29,574 | €25,071 | -€4,504 | -15.2% |
| Profit (loss) for the period | 9904 | €86,563 | €88,414 | +€1,851 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,563 | €88,414 | +€1,851 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.