ATELIER 33 CONCEPT: 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 33 CONCEPT
Largest movements
- Receivables within one year +€26,315
up €26,315 (+93.0%), from €28,298 to €54,613
of which Trade receivables: +€15,043
- Cash +€15,493
up €15,493 (+24.5%), from €63,339 to €78,832
mainly Net result for the year (+€35,760) and Trade debts (+€6,211)
- Intangible fixed assets -€3,500
down €3,500 (-85.9%), from €4,076 to €576
- Reserves +€35,760
up €35,760 (+60.5%), from €59,090 to €94,849
- Trade debts +€6,211
new in 2025: €6,211
- Current portion of long-term debt -€1,643
no longer reported in 2025 (was €1,643)
- Tax, wage and social debts -€1,505
down €1,505 (-5.2%), from €28,951 to €27,446
- Gross operating margin -€14,180
down €14,180 (-19.8%), from €71,665 to €57,485
- Taxes -€3,543
down €3,543 (-17.9%), from €19,748 to €16,206
- Financial income +€1,113
up €1,113 (+124%), from €895 to €2,007
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 | €100,788 | €140,214 | +€39,427 | +39.1% |
| Fixed assets | 21/28 | €9,151 | €6,769 | -€2,381 | -26.0% |
| Intangible fixed assets | 21 | €4,076 | €576 | -€3,500 | -85.9% |
| Tangible fixed assets | 22/27 | €5,075 | €6,193 | +€1,119 | +22.0% |
| Plant, machinery and equipment | 23 | €5,075 | €6,193 | +€1,119 | +22.0% |
| Current assets | 29/58 | €91,637 | €133,445 | +€41,808 | +45.6% |
| Amounts receivable within one year | 40/41 | €28,298 | €54,613 | +€26,315 | +93.0% |
| Trade receivables | 40 | €6,382 | €21,425 | +€15,043 | +236% |
| Other amounts receivable | 41 | €21,916 | €33,188 | +€11,272 | +51.4% |
| Cash at bank and in hand | 54/58 | €63,339 | €78,832 | +€15,493 | +24.5% |
| Total equity and liabilities | 10/49 | €100,788 | €140,214 | +€39,427 | +39.1% |
| Equity | 10/15 | €64,090 | €99,849 | +€35,760 | +55.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,090 | €94,849 | +€35,760 | +60.5% |
| Distributable reserves | 133 | €59,090 | €94,849 | +€35,760 | +60.5% |
| Amounts payable | 17/49 | €36,698 | €40,365 | +€3,667 | +10.0% |
| Amounts payable within one year | 42/48 | €36,698 | €40,365 | +€3,667 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €1,643 | - | -€1,643 | |
| Trade debts | 44 | - | €6,211 | +€6,211 | |
| Suppliers | 440/4 | - | €6,211 | +€6,211 | |
| Advances received on contracts in progress | 46 | €6,104 | €6,708 | +€605 | +9.9% |
| Taxes, remuneration and social security | 45 | €28,951 | €27,446 | -€1,505 | -5.2% |
| Taxes | 450/3 | €28,951 | €27,446 | -€1,505 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,413 | €5,482 | +€69 | +1.3% |
| Other operating charges | 640/8 | €1,120 | €1,759 | +€639 | +57.1% |
| Gross operating margin | 9900 | €71,665 | €57,485 | -€14,180 | -19.8% |
| Operating profit (loss) | 9901 | €65,133 | €50,244 | -€14,888 | -22.9% |
| Financial income | 75/76B | €895 | €2,007 | +€1,113 | +124% |
| Recurring financial income | 75 | €895 | €2,007 | +€1,113 | +124% |
| Financial charges | 65/66B | €178 | €286 | +€108 | +60.8% |
| Recurring financial charges | 65 | €178 | €286 | +€108 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €65,849 | €51,965 | -€13,884 | -21.1% |
| Income taxes | 67/77 | €19,748 | €16,206 | -€3,543 | -17.9% |
| Profit (loss) for the period | 9904 | €46,101 | €35,760 | -€10,341 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,101 | €35,760 | -€10,341 | -22.4% |
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 23 October 2026 via checked.be.