ATELIER 2020: 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 2020
Largest movements
- Tangible fixed assets -€3,105
down €3,105 (-17.3%), from €17,931 to €14,826
of which Other tangible fixed assets: -€2,851
- Cash +€310
up €310 (+345%), from €90 to €400
mainly Depreciation (+€3,105)
- Other debts -€1,708
down €1,708 (-2.6%), from €65,500 to €63,792
- Profit (loss) carried forward -€1,088
down €1,088 (-2.6%), from -€41,478 to -€42,566
- Gross operating margin +€2,358
up €2,358, from -€170 to €2,188
- Depreciation -€1,250
down €1,250 (-28.7%), from €4,355 to €3,105
- Other operating charges -€1,034
down €1,034 (-94.0%), from €1,100 to €66
- Financial charges -€43
down €43 (-29.1%), from €147 to €104
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 | €26,021 | €23,226 | -€2,795 | -10.7% |
| Fixed assets | 21/28 | €17,931 | €14,826 | -€3,105 | -17.3% |
| Tangible fixed assets | 22/27 | €17,931 | €14,826 | -€3,105 | -17.3% |
| Plant, machinery and equipment | 23 | €620 | €532 | -€89 | -14.3% |
| Furniture and vehicles | 24 | €332 | €166 | -€166 | -50.0% |
| Other tangible fixed assets | 26 | €16,979 | €14,128 | -€2,851 | -16.8% |
| Current assets | 29/58 | €8,090 | €8,400 | +€310 | +3.8% |
| Amounts receivable within one year | 40/41 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €8,000 | €8,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90 | €400 | +€310 | +345% |
| Total equity and liabilities | 10/49 | €26,021 | €23,226 | -€2,795 | -10.7% |
| Equity | 10/15 | -€39,478 | -€40,566 | -€1,088 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,478 | -€42,566 | -€1,088 | -2.6% |
| Amounts payable | 17/49 | €65,500 | €63,792 | -€1,708 | -2.6% |
| Amounts payable within one year | 42/48 | €65,500 | €63,792 | -€1,708 | -2.6% |
| Other amounts payable | 47/48 | €65,500 | €63,792 | -€1,708 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,355 | €3,105 | -€1,250 | -28.7% |
| Other operating charges | 640/8 | €1,100 | €66 | -€1,034 | -94.0% |
| Gross operating margin | 9900 | -€170 | €2,188 | +€2,358 | |
| Operating profit (loss) | 9901 | -€5,626 | -€983 | +€4,642 | +82.5% |
| Financial charges | 65/66B | €147 | €104 | -€43 | -29.1% |
| Recurring financial charges | 65 | €147 | €104 | -€43 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,773 | -€1,088 | +€4,685 | +81.2% |
| Profit (loss) for the period | 9904 | -€5,773 | -€1,088 | +€4,685 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,773 | -€1,088 | +€4,685 | +81.2% |
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 24 October 2026 via checked.be.