ATELIER 37: 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 37
Largest movements
- Receivables within one year -€9,157
down €9,157 (-92.5%), from €9,900 to €743
of which Trade receivables: -€8,400
- Stocks and contracts -€5,000
no longer reported in 2024 (was €5,000)
- Tangible fixed assets -€2,535
down €2,535 (-17.0%), from €14,871 to €12,335
of which Other tangible fixed assets: -€2,535
- Cash -€390
down €390 (-39.7%), from €982 to €592
mainly Other debts (-€20,000)
- Other debts -€20,000
down €20,000 (-77.2%), from €25,900 to €5,900
- Trade debts +€1,753
up €1,753 (+157%), from €1,115 to €2,868
- Profit (loss) carried forward +€777
up €777 (+11.8%), from -€6,563 to -€5,786
- Accrued charges and deferred income +€387
new in 2024: €387
- Turnover +€11,400
new in 2024: €11,400
- Gross operating margin -€3,792
down €3,792 (-50.3%), from €7,539 to €3,747
- Purchases and services +€2,653
new in 2024: €2,653
- Depreciation -€1,700
down €1,700 (-40.1%), from €4,235 to €2,535
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 | €30,752 | €13,670 | -€17,082 | -55.5% |
| Fixed assets | 21/28 | €14,871 | €12,335 | -€2,535 | -17.0% |
| Tangible fixed assets | 22/27 | €14,871 | €12,335 | -€2,535 | -17.0% |
| Plant, machinery and equipment | 23 | €1,700 | €1,700 | = | 0.0% |
| Other tangible fixed assets | 26 | €13,171 | €10,635 | -€2,535 | -19.2% |
| Current assets | 29/58 | €15,882 | €1,335 | -€14,547 | -91.6% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Contracts in progress | 37 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €9,900 | €743 | -€9,157 | -92.5% |
| Trade receivables | 40 | €8,400 | - | -€8,400 | |
| Other amounts receivable | 41 | €1,500 | €743 | -€757 | -50.5% |
| Cash at bank and in hand | 54/58 | €982 | €592 | -€390 | -39.7% |
| Total equity and liabilities | 10/49 | €30,752 | €13,670 | -€17,082 | -55.5% |
| Equity | 10/15 | €3,737 | €4,514 | +€777 | +20.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,563 | -€5,786 | +€777 | +11.8% |
| Amounts payable | 17/49 | €27,015 | €9,156 | -€17,859 | -66.1% |
| Amounts payable within one year | 42/48 | €27,015 | €8,768 | -€18,247 | -67.5% |
| Trade debts | 44 | €1,115 | €2,868 | +€1,753 | +157% |
| Suppliers | 440/4 | €1,115 | €2,868 | +€1,753 | +157% |
| Other amounts payable | 47/48 | €25,900 | €5,900 | -€20,000 | -77.2% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Turnover | 70 | - | €11,400 | +€11,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,653 | +€2,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €2,535 | -€1,700 | -40.1% |
| Other operating charges | 640/8 | €400 | €387 | -€13 | -3.2% |
| Gross operating margin | 9900 | €7,539 | €3,747 | -€3,792 | -50.3% |
| Operating profit (loss) | 9901 | €2,903 | €824 | -€2,079 | -71.6% |
| Financial charges | 65/66B | €66 | €47 | -€19 | -28.9% |
| Recurring financial charges | 65 | €66 | €47 | -€19 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €2,838 | €777 | -€2,060 | -72.6% |
| Profit (loss) for the period | 9904 | €2,838 | €777 | -€2,060 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,838 | €777 | -€2,060 | -72.6% |
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 21 October 2026 via checked.be.