ATELIER 377: 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 377
Largest movements
- Tangible fixed assets -€2,882
down €2,882 (-43.6%), from €6,617 to €3,735
of which Plant, machinery and equipment: -€1,749
- Receivables within one year -€490
down €490 (-58.2%), from €842 to €352
of which Trade receivables: -€490
- Cash +€184
up €184 (+41.7%), from €443 to €627
mainly Depreciation (+€2,882) and Other debts (+€1,143)
- Stocks and contracts -€171
no longer reported in 2025 (was €171)
- Deferred charges and accrued income -€110
down €110 (-32.7%), from €337 to €226
- Profit (loss) carried forward -€4,522
down €4,522 (-99.9%), from -€4,527 to -€9,049
- Other debts +€1,143
up €1,143 (+11.2%), from €10,236 to €11,379
- Trade debts -€91
down €91 (-13.0%), from €701 to €610
- Gross operating margin -€1,415
down €1,415, from €326 to -€1,088
- Depreciation -€897
down €897 (-23.7%), from €3,780 to €2,882
- Other operating charges -€478
down €478 (-48.6%), from €984 to €506
- Financial charges -€45
down €45 (-49.9%), from €90 to €45
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 | €8,410 | €4,940 | -€3,470 | -41.3% |
| Fixed assets | 21/28 | €6,617 | €3,735 | -€2,882 | -43.6% |
| Tangible fixed assets | 22/27 | €6,617 | €3,735 | -€2,882 | -43.6% |
| Plant, machinery and equipment | 23 | €4,681 | €2,932 | -€1,749 | -37.4% |
| Furniture and vehicles | 24 | €1,936 | €802 | -€1,133 | -58.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,793 | €1,205 | -€587 | -32.8% |
| Stocks and contracts in progress | 3 | €171 | - | -€171 | |
| Stocks | 30/36 | €171 | - | -€171 | |
| Amounts receivable within one year | 40/41 | €842 | €352 | -€490 | -58.2% |
| Trade receivables | 40 | €842 | €352 | -€490 | -58.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €443 | €627 | +€184 | +41.7% |
| Deferred charges and accrued income | 490/1 | €337 | €226 | -€110 | -32.7% |
| Total equity and liabilities | 10/49 | €8,410 | €4,940 | -€3,470 | -41.3% |
| Equity | 10/15 | -€2,527 | -€7,049 | -€4,522 | -179% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,527 | -€9,049 | -€4,522 | -99.9% |
| Amounts payable | 17/49 | €10,937 | €11,989 | +€1,052 | +9.6% |
| Amounts payable within one year | 42/48 | €10,937 | €11,989 | +€1,052 | +9.6% |
| Trade debts | 44 | €701 | €610 | -€91 | -13.0% |
| Suppliers | 440/4 | €701 | €610 | -€91 | -13.0% |
| Other amounts payable | 47/48 | €10,236 | €11,379 | +€1,143 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €2,882 | -€897 | -23.7% |
| Other operating charges | 640/8 | €984 | €506 | -€478 | -48.6% |
| Gross operating margin | 9900 | €326 | -€1,088 | -€1,415 | |
| Operating profit (loss) | 9901 | -€4,437 | -€4,477 | -€40 | -0.9% |
| Financial charges | 65/66B | €90 | €45 | -€45 | -49.9% |
| Recurring financial charges | 65 | €90 | €45 | -€45 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,527 | -€4,522 | +€5 | +0.1% |
| Profit (loss) for the period | 9904 | -€4,527 | -€4,522 | +€5 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,527 | -€4,522 | +€5 | +0.1% |
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 17 October 2026 via checked.be.