Atelier 360: 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 360
Largest movements
- Receivables within one year -€39,761
down €39,761 (-51.5%), from €77,185 to €37,425
of which Trade receivables: -€42,874
- Cash +€15,835
up €15,835 (+231.9%), from €6,827 to €22,661
mainly Receivables within one year (+€39,761) and Depreciation (+€5,596)
- Tangible fixed assets -€3,614
down €3,614 (-38.8%), from €9,322 to €5,708
of which Furniture and vehicles: -€4,522
- Deferred charges and accrued income -€1,805
down €1,805 (-71.8%), from €2,513 to €708
- Trade debts -€19,753
down €19,753 (-55.9%), from €35,321 to €15,568
- Short-term financial debts -€8,000
no longer reported in 2024 (was €8,000)
- Other debts -€6,000
no longer reported in 2024 (was €6,000)
- Reserves +€5,135
up €5,135 (+16.9%), from €30,410 to €35,545
of which Distributable reserves: +€5,135
- Gross operating margin +€1,601
up €1,601 (+10.9%), from €14,728 to €16,329
- Taxes +€1,119
up €1,119 (+160.7%), from €696 to €1,815
- Depreciation +€1,002
up €1,002 (+21.8%), from €4,593 to €5,596
- Financial charges +€974
up €974 (+164.3%), from €593 to €1,567
- Other operating charges +€295
up €295 (+32.0%), from €921 to €1,216
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,847 | €66,502 | -€29,345 | -30.6% |
| Fixed assets | 21/28 | €9,322 | €5,708 | -€3,614 | -38.8% |
| Tangible fixed assets | 22/27 | €9,322 | €5,708 | -€3,614 | -38.8% |
| Plant, machinery and equipment | 23 | - | €908 | +€908 | |
| Furniture and vehicles | 24 | €9,322 | €4,800 | -€4,522 | -48.5% |
| Current assets | 29/58 | €86,526 | €60,794 | -€25,732 | -29.7% |
| Amounts receivable within one year | 40/41 | €77,185 | €37,425 | -€39,761 | -51.5% |
| Trade receivables | 40 | €71,873 | €28,999 | -€42,874 | -59.7% |
| Other amounts receivable | 41 | €5,312 | €8,425 | +€3,113 | +58.6% |
| Cash at bank and in hand | 54/58 | €6,827 | €22,661 | +€15,835 | +231.9% |
| Deferred charges and accrued income | 490/1 | €2,513 | €708 | -€1,805 | -71.8% |
| Total equity and liabilities | 10/49 | €95,847 | €66,502 | -€29,345 | -30.6% |
| Equity | 10/15 | €36,710 | €41,845 | +€5,135 | +14.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €30,410 | €35,545 | +€5,135 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,550 | €33,685 | +€5,135 | +18.0% |
| Amounts payable | 17/49 | €59,137 | €24,657 | -€34,480 | -58.3% |
| Amounts payable within one year | 42/48 | €59,137 | €24,657 | -€34,480 | -58.3% |
| Financial debts | 43 | €8,000 | - | -€8,000 | |
| Credit institutions | 430/8 | €8,000 | - | -€8,000 | |
| Trade debts | 44 | €35,321 | €15,568 | -€19,753 | -55.9% |
| Suppliers | 440/4 | €35,321 | €15,568 | -€19,753 | -55.9% |
| Taxes, remuneration and social security | 45 | €9,816 | €9,089 | -€727 | -7.4% |
| Taxes | 450/3 | €9,669 | €4,795 | -€4,874 | -50.4% |
| Remuneration and social security | 454/9 | €147 | €4,295 | +€4,148 | +2821.3% |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Non-recurring operating income | 76A | - | €12,542 | +€12,542 | |
| Remuneration, social security and pensions | 62 | - | €127 | +€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,593 | €5,596 | +€1,002 | +21.8% |
| Other operating charges | 640/8 | €921 | €1,216 | +€295 | +32.0% |
| Non-recurring operating charges | 66A | - | €1,015 | +€1,015 | |
| Gross operating margin | 9900 | €14,728 | €16,329 | +€1,601 | +10.9% |
| Operating profit (loss) | 9901 | €9,213 | €8,376 | -€837 | -9.1% |
| Financial income | 75/76B | €0 | €142 | +€141 | +1414900.0% |
| Recurring financial income | 75 | €0 | €142 | +€141 | +1414900.0% |
| Financial charges | 65/66B | €593 | €1,567 | +€974 | +164.3% |
| Recurring financial charges | 65 | €593 | €1,567 | +€974 | +164.3% |
| Profit (loss) for the period before taxes | 9903 | €8,620 | €6,950 | -€1,670 | -19.4% |
| Income taxes | 67/77 | €696 | €1,815 | +€1,119 | +160.7% |
| Profit (loss) for the period | 9904 | €7,924 | €5,135 | -€2,789 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,924 | €5,135 | -€2,789 | -35.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.