Atelier 22: what changed
Two fiscal 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 22
Largest movements
- Tangible fixed assets +€268,024
new in 2025: €268,024
of which Other tangible fixed assets: +€208,255
- Cash -€152,589
down €152,589 (-97.9%), from €155,799 to €3,210
mainly Investment in fixed assets (net) (-€280,816) and Net result for the year (-€24,504)
- Receivables within one year +€3,602
up €3,602 (+17.7%), from €20,401 to €24,003
of which Other amounts receivable: +€3,650
- Debts after one year +€135,084
new in 2025: €135,084
- Profit (loss) carried forward -€22,152
new in 2025: -€22,152
- Current portion of long-term debt +€12,823
new in 2025: €12,823
- Trade debts -€6,371
down €6,371 (-35.0%), from €18,203 to €11,832
- Other debts +€4,233
up €4,233 (+500.7%), from €845 to €5,078
- Gross operating margin -€45,594
down €45,594, from €35,886 to -€9,708
- Depreciation +€12,792
new in 2025: €12,792
- Taxes -€10,904
no longer reported in 2025 (was €10,904)
- Other operating charges -€1,012
down €1,012 (-40.1%), from €2,521 to €1,509
- Financial charges +€912
up €912 (+241.5%), from €378 to €1,290
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.
Cash bridge derived
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 | €177,594 | €295,237 | +€117,643 | +66.2% |
| Fixed assets | 21/28 | - | €268,024 | +€268,024 | |
| Tangible fixed assets | 22/27 | - | €268,024 | +€268,024 | |
| Plant, machinery and equipment | 23 | - | €59,769 | +€59,769 | |
| Other tangible fixed assets | 26 | - | €208,255 | +€208,255 | |
| Current assets | 29/58 | €177,594 | €27,213 | -€150,381 | -84.7% |
| Stocks and contracts in progress | 3 | €1,394 | - | -€1,394 | |
| Stocks | 30/36 | €1,394 | - | -€1,394 | |
| Amounts receivable within one year | 40/41 | €20,401 | €24,003 | +€3,602 | +17.7% |
| Trade receivables | 40 | €1,742 | €1,694 | -€48 | -2.8% |
| Other amounts receivable | 41 | €18,659 | €22,309 | +€3,650 | +19.6% |
| Cash at bank and in hand | 54/58 | €155,799 | €3,210 | -€152,589 | -97.9% |
| Total equity and liabilities | 10/49 | €177,594 | €295,237 | +€117,643 | +66.2% |
| Equity | 10/15 | €154,925 | €130,420 | -€24,504 | -15.8% |
| Contributions | 10/11 | €20,350 | €20,350 | = | 0.0% |
| Reserves | 13 | €134,575 | €132,222 | -€2,352 | -1.7% |
| Non-distributable reserves | 130/1 | €2,250 | - | -€2,250 | |
| Reserves not available under the articles | 1311 | €2,250 | - | -€2,250 | |
| Distributable reserves | 133 | €132,325 | €132,222 | -€102 | -0.1% |
| Profit (loss) carried forward | 14 | - | -€22,152 | -€22,152 | |
| Amounts payable | 17/49 | €22,670 | €164,816 | +€142,147 | +627.0% |
| Amounts payable after more than one year | 17 | - | €135,084 | +€135,084 | |
| Financial debts | 170/4 | - | €135,084 | +€135,084 | |
| Amounts payable within one year | 42/48 | €21,380 | €29,733 | +€8,352 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €12,823 | +€12,823 | |
| Trade debts | 44 | €18,203 | €11,832 | -€6,371 | -35.0% |
| Suppliers | 440/4 | €18,203 | €11,832 | -€6,371 | -35.0% |
| Taxes, remuneration and social security | 45 | €2,332 | - | -€2,332 | |
| Taxes | 450/3 | €2,332 | - | -€2,332 | |
| Other amounts payable | 47/48 | €845 | €5,078 | +€4,233 | +500.7% |
| Accrued charges and deferred income | 492/3 | €1,289 | - | -€1,289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,792 | +€12,792 | |
| Other operating charges | 640/8 | €2,521 | €1,509 | -€1,012 | -40.1% |
| Gross operating margin | 9900 | €35,886 | -€9,708 | -€45,594 | |
| Operating profit (loss) | 9901 | €33,365 | -€24,010 | -€57,375 | |
| Financial income | 75/76B | €1,119 | €795 | -€323 | -28.9% |
| Recurring financial income | 75 | €1,119 | €795 | -€323 | -28.9% |
| Financial charges | 65/66B | €378 | €1,290 | +€912 | +241.5% |
| Recurring financial charges | 65 | €378 | €1,290 | +€912 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €34,106 | -€24,504 | -€58,610 | |
| Income taxes | 67/77 | €10,904 | - | -€10,904 | |
| Profit (loss) for the period | 9904 | €23,201 | -€24,504 | -€47,705 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,201 | -€24,504 | -€47,705 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.