Atelier 22: 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 22
Largest movements
- Tangible fixed assets +€26,316
up €26,316 (+103%), from €25,610 to €51,925
of which Other tangible fixed assets: +€19,411
- Receivables within one year +€2,004
up €2,004 (+37.3%), from €5,379 to €7,382
of which Other amounts receivable: +€2,881
- Intangible fixed assets -€1,000
down €1,000 (-36.1%), from €2,768 to €1,768
- Cash +€649
up €649 (+1,014%), from €64 to €713
mainly Other debts (+€21,019) and Depreciation (+€7,936)
- Other debts +€21,019
up €21,019 (+47.8%), from €43,967 to €64,986
- Trade debts +€3,729
up €3,729 (+573%), from €651 to €4,380
- Profit (loss) carried forward +€3,258
up €3,258 (+19.9%), from -€16,403 to -€13,145
- Gross operating margin +€4,580
up €4,580 (+53.6%), from €8,537 to €13,117
- Depreciation +€3,042
up €3,042 (+62.1%), from €4,895 to €7,936
- Other operating charges +€861
up €861 (+170%), from €505 to €1,366
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 | €34,536 | €62,544 | +€28,008 | +81.1% |
| Fixed assets | 21/28 | €28,377 | €53,693 | +€25,316 | +89.2% |
| Intangible fixed assets | 21 | €2,768 | €1,768 | -€1,000 | -36.1% |
| Tangible fixed assets | 22/27 | €25,610 | €51,925 | +€26,316 | +103% |
| Plant, machinery and equipment | 23 | €63 | - | -€63 | |
| Furniture and vehicles | 24 | €1,323 | €8,290 | +€6,967 | +527% |
| Other tangible fixed assets | 26 | €24,224 | €43,635 | +€19,411 | +80.1% |
| Current assets | 29/58 | €6,159 | €8,851 | +€2,693 | +43.7% |
| Amounts receivable within one year | 40/41 | €5,379 | €7,382 | +€2,004 | +37.3% |
| Trade receivables | 40 | €2,233 | €1,356 | -€877 | -39.3% |
| Other amounts receivable | 41 | €3,146 | €6,027 | +€2,881 | +91.6% |
| Cash at bank and in hand | 54/58 | €64 | €713 | +€649 | +1,014% |
| Deferred charges and accrued income | 490/1 | €716 | €756 | +€40 | +5.6% |
| Total equity and liabilities | 10/49 | €34,536 | €62,544 | +€28,008 | +81.1% |
| Equity | 10/15 | -€10,221 | -€6,963 | +€3,258 | +31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,182 | €1,182 | = | 0.0% |
| Distributable reserves | 133 | €1,182 | €1,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,403 | -€13,145 | +€3,258 | +19.9% |
| Amounts payable | 17/49 | €44,757 | €69,507 | +€24,750 | +55.3% |
| Amounts payable within one year | 42/48 | €44,757 | €69,507 | +€24,750 | +55.3% |
| Trade debts | 44 | €651 | €4,380 | +€3,729 | +573% |
| Suppliers | 440/4 | €651 | €4,380 | +€3,729 | +573% |
| Taxes, remuneration and social security | 45 | €140 | €141 | +€1 | +1.0% |
| Taxes | 450/3 | €140 | €141 | +€1 | +1.0% |
| Other amounts payable | 47/48 | €43,967 | €64,986 | +€21,019 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,895 | €7,936 | +€3,042 | +62.1% |
| Other operating charges | 640/8 | €505 | €1,366 | +€861 | +170% |
| Gross operating margin | 9900 | €8,537 | €13,117 | +€4,580 | +53.6% |
| Operating profit (loss) | 9901 | €3,137 | €3,814 | +€677 | +21.6% |
| Financial charges | 65/66B | €442 | €415 | -€27 | -6.1% |
| Recurring financial charges | 65 | €442 | €415 | -€27 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,695 | €3,399 | +€704 | +26.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €2,555 | €3,258 | +€703 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,555 | €3,258 | +€703 | +27.5% |
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 15 October 2026 via checked.be.