Atelier 1307: 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 1307
Largest movements
- Current investments -€4,899
down €4,899 (-8.9%), from €55,041 to €50,142
- Receivables within one year +€2,149
up €2,149, from €0 to €2,149
- Cash +€1,401
up €1,401 (+67.9%), from €2,062 to €3,463
mainly Other debts (+€9,816) and Current investments (+€4,899)
- Other debts +€9,816
up €9,816 (+1,249%), from €786 to €10,602
- Reserves -€9,477
down €9,477 (-26.8%), from €35,350 to €25,872
of which Distributable reserves: -€9,477
- Tax, wage and social debts -€1,118
down €1,118 (-75.2%), from €1,486 to €368
- Gross operating margin -€11,620
down €11,620 (-90.7%), from €12,811 to €1,191
- Taxes -€3,737
down €3,737 (-89.3%), from €4,185 to €448
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 | €57,103 | €55,754 | -€1,350 | -2.4% |
| Current assets | 29/58 | €57,103 | €55,754 | -€1,350 | -2.4% |
| Amounts receivable within one year | 40/41 | €0 | €2,149 | +€2,149 | |
| Other amounts receivable | 41 | €0 | €2,149 | +€2,149 | |
| Current investments | 50/53 | €55,041 | €50,142 | -€4,899 | -8.9% |
| Cash at bank and in hand | 54/58 | €2,062 | €3,463 | +€1,401 | +67.9% |
| Total equity and liabilities | 10/49 | €57,103 | €55,754 | -€1,350 | -2.4% |
| Equity | 10/15 | €53,950 | €44,472 | -€9,477 | -17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,350 | €25,872 | -€9,477 | -26.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €35,350 | €25,872 | -€9,477 | -26.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,153 | €11,281 | +€8,128 | +258% |
| Amounts payable within one year | 42/48 | €3,153 | €11,281 | +€8,128 | +258% |
| Trade debts | 44 | €881 | €312 | -€570 | -64.7% |
| Suppliers | 440/4 | €881 | €312 | -€570 | -64.7% |
| Taxes, remuneration and social security | 45 | €1,486 | €368 | -€1,118 | -75.2% |
| Taxes | 450/3 | €1,486 | €368 | -€1,118 | -75.2% |
| Other amounts payable | 47/48 | €786 | €10,602 | +€9,816 | +1,249% |
| Other operating charges | 640/8 | €566 | €571 | +€5 | +0.9% |
| Gross operating margin | 9900 | €12,811 | €1,191 | -€11,620 | -90.7% |
| Operating profit (loss) | 9901 | €12,245 | €620 | -€11,625 | -94.9% |
| Financial income | 75/76B | €211 | €323 | +€112 | +53.1% |
| Recurring financial income | 75 | €211 | €323 | +€112 | +53.1% |
| Financial charges | 65/66B | €64 | €72 | +€8 | +13.1% |
| Recurring financial charges | 65 | €64 | €72 | +€8 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €12,392 | €871 | -€11,521 | -93.0% |
| Income taxes | 67/77 | €4,185 | €448 | -€3,737 | -89.3% |
| Profit (loss) for the period | 9904 | €8,207 | €423 | -€7,784 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,207 | €423 | -€7,784 | -94.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.