ATELIER 365: 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 365
Largest movements
- Receivables within one year +€135,320
up €135,320 (+327%), from €41,420 to €176,740
of which Trade receivables: +€154,024
- Cash -€15,808
down €15,808 (-49.3%), from €32,093 to €16,284
mainly Receivables within one year (-€135,320) and Debts after one year (-€42,500)
- Tangible fixed assets +€6,959
up €6,959 (+42.7%), from €16,308 to €23,266
of which Other tangible fixed assets: +€10,896
- Trade debts +€152,094
up €152,094 (+576%), from €26,418 to €178,512
- Other debts +€42,953
up €42,953 (+179%), from €24,000 to €66,953
- Debts after one year -€42,500
no longer reported in 2024 (was €42,500)
- Profit (loss) carried forward -€22,523
down €22,523 (-55.9%), from -€40,307 to -€62,830
- Tax, wage and social debts -€2,285
down €2,285 (-9.4%), from €24,317 to €22,032
of which Taxes: -€16,384
- Gross operating margin -€51,666
down €51,666 (-54.0%), from €95,675 to €44,009
- Staff costs +€26,473
up €26,473 (+118%), from €22,507 to €48,981
- Other operating charges +€7,264
up €7,264 (+546%), from €1,329 to €8,593
- Depreciation +€2,563
up €2,563 (+120%), from €2,139 to €4,702
- Financial charges +€2,090
up €2,090 (+111%), from €1,875 to €3,965
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.
Derived cash bridge
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 | €99,928 | €225,574 | +€125,646 | +126% |
| Fixed assets | 21/28 | €25,591 | €32,549 | +€6,959 | +27.2% |
| Tangible fixed assets | 22/27 | €16,308 | €23,266 | +€6,959 | +42.7% |
| Plant, machinery and equipment | 23 | €11,960 | €8,463 | -€3,497 | -29.2% |
| Furniture and vehicles | 24 | €995 | €555 | -€441 | -44.3% |
| Other tangible fixed assets | 26 | €3,352 | €14,249 | +€10,896 | +325% |
| Financial fixed assets | 28 | €9,283 | €9,283 | = | 0.0% |
| Current assets | 29/58 | €74,337 | €193,024 | +€118,687 | +160% |
| Amounts receivable within one year | 40/41 | €41,420 | €176,740 | +€135,320 | +327% |
| Trade receivables | 40 | €18,950 | €172,974 | +€154,024 | +813% |
| Other amounts receivable | 41 | €22,470 | €3,766 | -€18,704 | -83.2% |
| Cash at bank and in hand | 54/58 | €32,093 | €16,284 | -€15,808 | -49.3% |
| Deferred charges and accrued income | 490/1 | €825 | - | -€825 | |
| Total equity and liabilities | 10/49 | €99,928 | €225,574 | +€125,646 | +126% |
| Equity | 10/15 | -€21,757 | -€44,280 | -€22,523 | -104% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,307 | -€62,830 | -€22,523 | -55.9% |
| Amounts payable | 17/49 | €121,685 | €269,854 | +€148,168 | +122% |
| Amounts payable after more than one year | 17 | €42,500 | - | -€42,500 | |
| Financial debts | 170/4 | €42,500 | - | -€42,500 | |
| Amounts payable within one year | 42/48 | €74,735 | €267,497 | +€192,761 | +258% |
| Trade debts | 44 | €26,418 | €178,512 | +€152,094 | +576% |
| Suppliers | 440/4 | €26,418 | €178,512 | +€152,094 | +576% |
| Taxes, remuneration and social security | 45 | €24,317 | €22,032 | -€2,285 | -9.4% |
| Taxes | 450/3 | €17,905 | €1,521 | -€16,384 | -91.5% |
| Remuneration and social security | 454/9 | €6,412 | €20,511 | +€14,099 | +220% |
| Other amounts payable | 47/48 | €24,000 | €66,953 | +€42,953 | +179% |
| Accrued charges and deferred income | 492/3 | €4,450 | €2,357 | -€2,093 | -47.0% |
| Remuneration, social security and pensions | 62 | €22,507 | €48,981 | +€26,473 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €4,702 | +€2,563 | +120% |
| Other operating charges | 640/8 | €1,329 | €8,593 | +€7,264 | +546% |
| Non-recurring operating charges | 66A | - | €605 | +€605 | |
| Gross operating margin | 9900 | €95,675 | €44,009 | -€51,666 | -54.0% |
| Operating profit (loss) | 9901 | €69,700 | -€18,872 | -€88,571 | |
| Financial income | 75/76B | €20 | €174 | +€154 | +771% |
| Recurring financial income | 75 | €20 | €174 | +€154 | +771% |
| Financial charges | 65/66B | €1,875 | €3,965 | +€2,090 | +111% |
| Recurring financial charges | 65 | €1,875 | €3,965 | +€2,090 | +111% |
| Profit (loss) for the period before taxes | 9903 | €67,845 | -€22,663 | -€90,507 | |
| Income taxes | 67/77 | - | -€140 | -€140 | |
| Profit (loss) for the period | 9904 | €67,845 | -€22,523 | -€90,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,845 | -€22,523 | -€90,367 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.