atelier 14: 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 14
Largest movements
- Tangible fixed assets -€15,900
down €15,900 (-21.9%), from €72,571 to €56,671
of which Furniture and vehicles: -€14,035
- Receivables within one year +€10,845
new in 2025: €10,845
of which Other amounts receivable: +€6,500
- Cash +€2,896
up €2,896 (+12.7%), from €22,726 to €25,622
mainly Depreciation (+€16,029) and Net result for the year (+€11,847)
- Reserves +€10,000
up €10,000 (+51.3%), from €19,500 to €29,500
- Debts after one year -€9,904
down €9,904 (-29.6%), from €33,456 to €23,552
- Tax, wage and social debts -€4,863
down €4,863 (-30.6%), from €15,906 to €11,043
- Trade debts +€1,566
up €1,566 (+295%), from €531 to €2,097
- Gross operating margin +€3,941
up €3,941 (+11.6%), from €33,870 to €37,811
- Depreciation +€3,261
up €3,261 (+25.5%), from €12,768 to €16,029
- Taxes +€391
up €391 (+7.0%), from €5,600 to €5,991
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 | €95,324 | €93,138 | -€2,186 | -2.3% |
| Fixed assets | 21/28 | €72,571 | €56,671 | -€15,900 | -21.9% |
| Tangible fixed assets | 22/27 | €72,571 | €56,671 | -€15,900 | -21.9% |
| Plant, machinery and equipment | 23 | €17,118 | €15,253 | -€1,865 | -10.9% |
| Furniture and vehicles | 24 | €55,454 | €41,418 | -€14,035 | -25.3% |
| Current assets | 29/58 | €22,753 | €36,467 | +€13,714 | +60.3% |
| Amounts receivable within one year | 40/41 | - | €10,845 | +€10,845 | |
| Trade receivables | 40 | - | €4,345 | +€4,345 | |
| Other amounts receivable | 41 | - | €6,500 | +€6,500 | |
| Cash at bank and in hand | 54/58 | €22,726 | €25,622 | +€2,896 | +12.7% |
| Deferred charges and accrued income | 490/1 | €27 | - | -€27 | |
| Total equity and liabilities | 10/49 | €95,324 | €93,138 | -€2,186 | -2.3% |
| Equity | 10/15 | €35,490 | €45,672 | +€10,181 | +28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,500 | €29,500 | +€10,000 | +51.3% |
| Distributable reserves | 133 | €19,500 | €29,500 | +€10,000 | +51.3% |
| Profit (loss) carried forward | 14 | €13,990 | €14,172 | +€181 | +1.3% |
| Amounts payable | 17/49 | €59,834 | €47,467 | -€12,367 | -20.7% |
| Amounts payable after more than one year | 17 | €33,456 | €23,552 | -€9,904 | -29.6% |
| Financial debts | 170/4 | €33,456 | €23,552 | -€9,904 | -29.6% |
| Amounts payable within one year | 42/48 | €26,378 | €23,915 | -€2,463 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €9,574 | €10,329 | +€755 | +7.9% |
| Trade debts | 44 | €531 | €2,097 | +€1,566 | +295% |
| Suppliers | 440/4 | €531 | €2,097 | +€1,566 | +295% |
| Taxes, remuneration and social security | 45 | €15,906 | €11,043 | -€4,863 | -30.6% |
| Taxes | 450/3 | €15,906 | €11,043 | -€4,863 | -30.6% |
| Other amounts payable | 47/48 | €367 | €446 | +€79 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,768 | €16,029 | +€3,261 | +25.5% |
| Other operating charges | 640/8 | €2,749 | €2,430 | -€319 | -11.6% |
| Gross operating margin | 9900 | €33,870 | €37,811 | +€3,941 | +11.6% |
| Operating profit (loss) | 9901 | €18,353 | €19,352 | +€999 | +5.4% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €1,538 | €1,536 | -€2 | -0.1% |
| Recurring financial charges | 65 | €1,538 | €1,536 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €16,814 | €17,838 | +€1,024 | +6.1% |
| Income taxes | 67/77 | €5,600 | €5,991 | +€391 | +7.0% |
| Profit (loss) for the period | 9904 | €11,215 | €11,847 | +€633 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,215 | €11,847 | +€633 | +5.6% |
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 13 October 2026 via checked.be.