Atelier 145: 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 145
Largest movements
- Cash -€6,595
down €6,595 (-42.8%), from €15,425 to €8,829
mainly Net result for the year (-€4,803) and Investment in fixed assets (net) (-€4,771)
- Tangible fixed assets -€1,695
down €1,695 (-17.2%), from €9,859 to €8,164
- Profit (loss) carried forward -€4,803
down €4,803 (-63.2%), from -€7,598 to -€12,401
- Other debts -€3,398
down €3,398 (-32.0%), from €10,604 to €7,206
- Debts after one year +€1,391
new in 2025: €1,391
- Current portion of long-term debt -€1,114
down €1,114 (-30.1%), from €3,698 to €2,584
- Tax, wage and social debts -€748
down €748 (-12.3%), from €6,061 to €5,313
of which Taxes: -€1,418
- Gross operating margin -€9,019
down €9,019 (-60.3%), from €14,968 to €5,949
- Taxes +€3,377
up €3,377 (+2,744%), from €123 to €3,500
- Depreciation -€1,960
down €1,960 (-23.3%), from €8,425 to €6,466
- Other operating charges -€529
down €529 (-48.5%), from €1,091 to €562
- Financial charges -€194
down €194 (-46.5%), from €419 to €224
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 | €30,801 | €22,381 | -€8,421 | -27.3% |
| Fixed assets | 21/28 | €9,859 | €8,164 | -€1,695 | -17.2% |
| Tangible fixed assets | 22/27 | €9,859 | €8,164 | -€1,695 | -17.2% |
| Furniture and vehicles | 24 | €9,859 | €8,164 | -€1,695 | -17.2% |
| Current assets | 29/58 | €20,942 | €14,217 | -€6,725 | -32.1% |
| Amounts receivable within one year | 40/41 | €5,518 | €5,388 | -€130 | -2.4% |
| Trade receivables | 40 | €5,518 | €5,388 | -€130 | -2.4% |
| Cash at bank and in hand | 54/58 | €15,425 | €8,829 | -€6,595 | -42.8% |
| Total equity and liabilities | 10/49 | €30,801 | €22,381 | -€8,421 | -27.3% |
| Equity | 10/15 | €10,382 | €5,579 | -€4,803 | -46.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,480 | €16,480 | = | 0.0% |
| Distributable reserves | 133 | €16,480 | €16,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,598 | -€12,401 | -€4,803 | -63.2% |
| Amounts payable | 17/49 | €20,419 | €16,802 | -€3,618 | -17.7% |
| Amounts payable after more than one year | 17 | - | €1,391 | +€1,391 | |
| Financial debts | 170/4 | - | €1,391 | +€1,391 | |
| Amounts payable within one year | 42/48 | €20,419 | €15,410 | -€5,009 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €3,698 | €2,584 | -€1,114 | -30.1% |
| Trade debts | 44 | €56 | €307 | +€251 | +449% |
| Suppliers | 440/4 | €56 | €307 | +€251 | +449% |
| Taxes, remuneration and social security | 45 | €6,061 | €5,313 | -€748 | -12.3% |
| Taxes | 450/3 | €3,331 | €1,913 | -€1,418 | -42.6% |
| Remuneration and social security | 454/9 | €2,730 | €3,400 | +€670 | +24.5% |
| Other amounts payable | 47/48 | €10,604 | €7,206 | -€3,398 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,425 | €6,466 | -€1,960 | -23.3% |
| Other operating charges | 640/8 | €1,091 | €562 | -€529 | -48.5% |
| Gross operating margin | 9900 | €14,968 | €5,949 | -€9,019 | -60.3% |
| Operating profit (loss) | 9901 | €5,452 | -€1,079 | -€6,530 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €419 | €224 | -€194 | -46.5% |
| Recurring financial charges | 65 | €419 | €224 | -€194 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €5,071 | -€1,303 | -€6,374 | |
| Income taxes | 67/77 | €123 | €3,500 | +€3,377 | +2,744% |
| Profit (loss) for the period | 9904 | €4,948 | -€4,803 | -€9,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,948 | -€4,803 | -€9,751 |
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 31 October 2026 via checked.be.