ATELIER 36: 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 36
Largest movements
- Cash +€15,207
up €15,207 (+10.9%), from €139,187 to €154,394
mainly Depreciation (+€14,769) and Other debts (+€8,790)
- Tangible fixed assets -€14,769
down €14,769 (-23.6%), from €62,594 to €47,824
of which Furniture and vehicles: -€11,502
- Deferred charges and accrued income -€8,757
no longer reported in 2025 (was €8,757)
- Other debts +€8,790
up €8,790 (+33.7%), from €26,112 to €34,902
- Advances received -€7,700
no longer reported in 2025 (was €7,700)
- Reserves -€4,008
down €4,008 (-2.6%), from €152,136 to €148,128
of which Distributable reserves: -€4,008
- Trade debts -€3,495
no longer reported in 2025 (was €3,495)
- Gross operating margin -€11,717
down €11,717 (-51.5%), from €22,730 to €11,013
- Taxes -€2,231
no longer reported in 2025 (was €2,231)
- Depreciation -€560
down €560 (-3.7%), from €15,329 to €14,769
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 | €210,537 | €202,218 | -€8,319 | -4.0% |
| Fixed assets | 21/28 | €62,594 | €47,824 | -€14,769 | -23.6% |
| Tangible fixed assets | 22/27 | €62,594 | €47,824 | -€14,769 | -23.6% |
| Land and buildings | 22 | €35,596 | €33,403 | -€2,193 | -6.2% |
| Plant, machinery and equipment | 23 | €2,710 | €1,635 | -€1,074 | -39.6% |
| Furniture and vehicles | 24 | €24,288 | €12,786 | -€11,502 | -47.4% |
| Current assets | 29/58 | €147,944 | €154,394 | +€6,450 | +4.4% |
| Cash at bank and in hand | 54/58 | €139,187 | €154,394 | +€15,207 | +10.9% |
| Deferred charges and accrued income | 490/1 | €8,757 | - | -€8,757 | |
| Total equity and liabilities | 10/49 | €210,537 | €202,218 | -€8,319 | -4.0% |
| Equity | 10/15 | €170,736 | €166,728 | -€4,008 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,136 | €148,128 | -€4,008 | -2.6% |
| Tax-exempt reserves | 132 | €7,099 | €7,099 | = | 0.0% |
| Distributable reserves | 133 | €145,037 | €141,029 | -€4,008 | -2.8% |
| Amounts payable | 17/49 | €39,801 | €35,490 | -€4,311 | -10.8% |
| Amounts payable within one year | 42/48 | €39,801 | €35,490 | -€4,311 | -10.8% |
| Trade debts | 44 | €3,495 | - | -€3,495 | |
| Suppliers | 440/4 | €3,495 | - | -€3,495 | |
| Advances received on contracts in progress | 46 | €7,700 | - | -€7,700 | |
| Taxes, remuneration and social security | 45 | €2,494 | €588 | -€1,906 | -76.4% |
| Taxes | 450/3 | €2,494 | €588 | -€1,906 | -76.4% |
| Other amounts payable | 47/48 | €26,112 | €34,902 | +€8,790 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,329 | €14,769 | -€560 | -3.7% |
| Other operating charges | 640/8 | €215 | €207 | -€9 | -4.0% |
| Gross operating margin | 9900 | €22,730 | €11,013 | -€11,717 | -51.5% |
| Operating profit (loss) | 9901 | €7,185 | -€3,963 | -€11,148 | |
| Financial charges | 65/66B | €69 | €45 | -€25 | -35.5% |
| Recurring financial charges | 65 | €69 | €45 | -€25 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €7,116 | -€4,008 | -€11,124 | |
| Income taxes | 67/77 | €2,231 | - | -€2,231 | |
| Profit (loss) for the period | 9904 | €4,885 | -€4,008 | -€8,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,885 | -€4,008 | -€8,892 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.