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
- Cash +€77,211
up €77,211 (+103%), from €75,130 to €152,340
mainly Current investments (+€59,172) and Net result for the year (+€59,160)
- Current investments -€59,172
down €59,172 (-37.0%), from €160,000 to €100,828
- Tangible fixed assets +€33,846
up €33,846 (+74.3%), from €45,578 to €79,424
of which Furniture and vehicles: +€36,656
- Debts after one year +€37,971
new in 2025: €37,971
- Current portion of long-term debt +€10,629
new in 2025: €10,629
- Tax, wage and social debts +€9,819
up €9,819, from €0 to €9,819
- Trade debts -€7,409
down €7,409 (-64.2%), from €11,541 to €4,132
- Gross operating margin +€7,181
up €7,181 (+7.5%), from €95,342 to €102,523
- Depreciation +€4,214
up €4,214 (+25.4%), from €16,580 to €20,794
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 | €307,611 | €357,018 | +€49,406 | +16.1% |
| Fixed assets | 21/28 | €45,578 | €79,424 | +€33,846 | +74.3% |
| Tangible fixed assets | 22/27 | €45,578 | €79,424 | +€33,846 | +74.3% |
| Plant, machinery and equipment | 23 | €12,374 | €9,564 | -€2,810 | -22.7% |
| Furniture and vehicles | 24 | €33,204 | €69,861 | +€36,656 | +110% |
| Current assets | 29/58 | €262,033 | €277,593 | +€15,560 | +5.9% |
| Amounts receivable within one year | 40/41 | €24,803 | €23,277 | -€1,526 | -6.2% |
| Trade receivables | 40 | €23,181 | €21,584 | -€1,596 | -6.9% |
| Other amounts receivable | 41 | €1,622 | €1,693 | +€70 | +4.3% |
| Current investments | 50/53 | €160,000 | €100,828 | -€59,172 | -37.0% |
| Cash at bank and in hand | 54/58 | €75,130 | €152,340 | +€77,211 | +103% |
| Deferred charges and accrued income | 490/1 | €2,101 | €1,148 | -€953 | -45.4% |
| Total equity and liabilities | 10/49 | €307,611 | €357,018 | +€49,406 | +16.1% |
| Equity | 10/15 | €294,340 | €294,397 | +€57 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €274,340 | €274,397 | +€57 | 0.0% |
| Distributable reserves | 133 | €274,340 | €274,397 | +€57 | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,271 | €62,621 | +€49,350 | +372% |
| Amounts payable after more than one year | 17 | - | €37,971 | +€37,971 | |
| Financial debts | 170/4 | - | €37,971 | +€37,971 | |
| Amounts payable within one year | 42/48 | €12,821 | €24,650 | +€11,829 | +92.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,629 | +€10,629 | |
| Trade debts | 44 | €11,541 | €4,132 | -€7,409 | -64.2% |
| Suppliers | 440/4 | €11,541 | €4,132 | -€7,409 | -64.2% |
| Taxes, remuneration and social security | 45 | €0 | €9,819 | +€9,819 | |
| Taxes | 450/3 | €0 | €9,819 | +€9,819 | |
| Other amounts payable | 47/48 | €1,280 | €70 | -€1,210 | -94.5% |
| Accrued charges and deferred income | 492/3 | €450 | €0 | -€450 | -100% |
| Non-recurring operating income | 76A | - | €11,688 | +€11,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,580 | €20,794 | +€4,214 | +25.4% |
| Other operating charges | 640/8 | €795 | €1,495 | +€700 | +88.0% |
| Gross operating margin | 9900 | €95,342 | €102,523 | +€7,181 | +7.5% |
| Operating profit (loss) | 9901 | €77,966 | €80,234 | +€2,267 | +2.9% |
| Financial income | 75/76B | €1,327 | €1,987 | +€660 | +49.7% |
| Recurring financial income | 75 | €1,327 | €1,987 | +€660 | +49.7% |
| Financial charges | 65/66B | €188 | €1,199 | +€1,012 | +539% |
| Recurring financial charges | 65 | €188 | €1,199 | +€1,012 | +539% |
| Profit (loss) for the period before taxes | 9903 | €79,105 | €81,021 | +€1,916 | +2.4% |
| Income taxes | 67/77 | €22,276 | €21,861 | -€415 | -1.9% |
| Profit (loss) for the period | 9904 | €56,830 | €59,160 | +€2,330 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,830 | €59,160 | +€2,330 | +4.1% |
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 20 October 2026 via checked.be.