ATELIER 2B: 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 2B
Largest movements
- Current investments +€150,130
new in 2025: €150,130
- Tangible fixed assets +€69,893
up €69,893 (+184.6%), from €37,855 to €107,748
of which Land and buildings: +€75,690
- Cash -€40,360
down €40,360 (-18.8%), from €214,405 to €174,045
mainly Current investments (-€150,130) and Investment in fixed assets (net) (-€94,494)
- Receivables within one year +€13,499
up €13,499 (+61.2%), from €22,061 to €35,560
of which Trade receivables: +€18,320
- Reserves +€150,000
new in 2025: €150,000
- Other debts +€136,027
new in 2025: €136,027
- Profit (loss) carried forward -€76,620
down €76,620 (-32.8%), from €233,808 to €157,189
- Debts after one year -€11,341
no longer reported in 2025 (was €11,341)
- Current portion of long-term debt -€5,854
down €5,854 (-34.0%), from €17,195 to €11,341
- Taxes +€37,356
new in 2025: €37,356
- Gross operating margin +€20,484
up €20,484 (+17.4%), from €117,925 to €138,409
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 | €274,571 | €467,733 | +€193,162 | +70.4% |
| Fixed assets | 21/28 | €38,105 | €107,998 | +€69,893 | +183.4% |
| Tangible fixed assets | 22/27 | €37,855 | €107,748 | +€69,893 | +184.6% |
| Land and buildings | 22 | - | €75,690 | +€75,690 | |
| Plant, machinery and equipment | 23 | €5,043 | €11,684 | +€6,640 | +131.7% |
| Furniture and vehicles | 24 | €32,812 | €20,374 | -€12,438 | -37.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €236,466 | €359,735 | +€123,269 | +52.1% |
| Amounts receivable within one year | 40/41 | €22,061 | €35,560 | +€13,499 | +61.2% |
| Trade receivables | 40 | €17,240 | €35,560 | +€18,320 | +106.3% |
| Other amounts receivable | 41 | €4,821 | - | -€4,821 | |
| Current investments | 50/53 | - | €150,130 | +€150,130 | |
| Cash at bank and in hand | 54/58 | €214,405 | €174,045 | -€40,360 | -18.8% |
| Total equity and liabilities | 10/49 | €274,571 | €467,733 | +€193,162 | +70.4% |
| Equity | 10/15 | €234,808 | €308,189 | +€73,380 | +31.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | - | -€1,000 | |
| Share premium | 1100/10 | €1,000 | - | -€1,000 | |
| Reserves | 13 | - | €150,000 | +€150,000 | |
| Non-distributable reserves | 130/1 | - | €150,000 | +€150,000 | |
| Own shares acquired | 1312 | - | €150,000 | +€150,000 | |
| Profit (loss) carried forward | 14 | €233,808 | €157,189 | -€76,620 | -32.8% |
| Amounts payable | 17/49 | €39,763 | €159,545 | +€119,782 | +301.2% |
| Amounts payable after more than one year | 17 | €11,341 | - | -€11,341 | |
| Financial debts | 170/4 | €11,341 | - | -€11,341 | |
| Amounts payable within one year | 42/48 | €28,422 | €159,545 | +€131,123 | +461.4% |
| Current portion of amounts payable after more than one year | 42 | €17,195 | €11,341 | -€5,854 | -34.0% |
| Trade debts | 44 | €457 | €1,018 | +€561 | +122.7% |
| Suppliers | 440/4 | €457 | €1,018 | +€561 | +122.7% |
| Taxes, remuneration and social security | 45 | €10,769 | €11,158 | +€389 | +3.6% |
| Taxes | 450/3 | €10,769 | €11,158 | +€389 | +3.6% |
| Other amounts payable | 47/48 | - | €136,027 | +€136,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,979 | €24,601 | +€622 | +2.6% |
| Other operating charges | 640/8 | €1,353 | €2,197 | +€843 | +62.3% |
| Gross operating margin | 9900 | €117,925 | €138,409 | +€20,484 | +17.4% |
| Operating profit (loss) | 9901 | €92,593 | €111,611 | +€19,019 | +20.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,428 | €875 | -€553 | -38.7% |
| Recurring financial charges | 65 | €1,428 | €875 | -€553 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €91,164 | €110,736 | +€19,572 | +21.5% |
| Income taxes | 67/77 | - | €37,356 | +€37,356 | |
| Profit (loss) for the period | 9904 | €91,164 | €73,380 | -€17,784 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,164 | €73,380 | -€17,784 | -19.5% |
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 4 October 2026 via checked.be.