ATELIER 40: 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 40
Largest movements
- Cash +€24,724
up €24,724 (+58,699%), from €42 to €24,766
mainly Net result for the year (+€103,380) and Other debts (+€20,587)
- Receivables within one year -€17,079
down €17,079 (-13.6%), from €125,211 to €108,132
of which Trade receivables: -€12,690
- Tangible fixed assets -€4,771
down €4,771 (-4.3%), from €109,862 to €105,091
of which Land and buildings: -€4,334
- Other debts +€20,587
up €20,587 (+25.4%), from €80,959 to €101,546
- Trade debts -€13,293
down €13,293 (-50.5%), from €26,335 to €13,042
- Debts after one year -€5,349
down €5,349 (-16.9%), from €31,568 to €26,219
- Short-term financial debts -€3,126
no longer reported in 2025 (was €3,126)
- Tax, wage and social debts +€2,479
up €2,479 (+31.5%), from €7,866 to €10,346
of which Taxes: +€2,109
- Staff costs -€17,443
down €17,443 (-12.8%), from €136,416 to €118,973
- Gross operating margin -€11,934
down €11,934 (-4.9%), from €244,459 to €232,525
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 | €242,734 | €244,646 | +€1,912 | +0.8% |
| Fixed assets | 21/28 | €111,062 | €106,291 | -€4,771 | -4.3% |
| Tangible fixed assets | 22/27 | €109,862 | €105,091 | -€4,771 | -4.3% |
| Land and buildings | 22 | €108,259 | €103,925 | -€4,334 | -4.0% |
| Plant, machinery and equipment | 23 | €1,603 | €1,166 | -€437 | -27.3% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €131,673 | €138,356 | +€6,683 | +5.1% |
| Stocks and contracts in progress | 3 | €3,407 | €3,094 | -€313 | -9.2% |
| Stocks | 30/36 | €3,407 | €3,094 | -€313 | -9.2% |
| Amounts receivable within one year | 40/41 | €125,211 | €108,132 | -€17,079 | -13.6% |
| Trade receivables | 40 | €113,783 | €101,093 | -€12,690 | -11.2% |
| Other amounts receivable | 41 | €11,428 | €7,039 | -€4,389 | -38.4% |
| Cash at bank and in hand | 54/58 | €42 | €24,766 | +€24,724 | +58,699% |
| Deferred charges and accrued income | 490/1 | €3,012 | €2,364 | -€648 | -21.5% |
| Total equity and liabilities | 10/49 | €242,734 | €244,646 | +€1,912 | +0.8% |
| Equity | 10/15 | €88,739 | €89,119 | +€380 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,139 | €70,519 | +€380 | +0.5% |
| Tax-exempt reserves | 132 | €24,497 | €24,497 | = | 0.0% |
| Distributable reserves | 133 | €45,642 | €46,021 | +€380 | +0.8% |
| Amounts payable | 17/49 | €153,996 | €155,528 | +€1,532 | +1.0% |
| Amounts payable after more than one year | 17 | €31,568 | €26,219 | -€5,349 | -16.9% |
| Financial debts | 170/4 | €31,568 | €26,219 | -€5,349 | -16.9% |
| Amounts payable within one year | 42/48 | €122,427 | €129,309 | +€6,881 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,141 | €4,375 | +€234 | +5.7% |
| Financial debts | 43 | €3,126 | - | -€3,126 | |
| Credit institutions | 430/8 | €3,126 | - | -€3,126 | |
| Trade debts | 44 | €26,335 | €13,042 | -€13,293 | -50.5% |
| Suppliers | 440/4 | €26,335 | €13,042 | -€13,293 | -50.5% |
| Taxes, remuneration and social security | 45 | €7,866 | €10,346 | +€2,479 | +31.5% |
| Taxes | 450/3 | €3,484 | €5,594 | +€2,109 | +60.5% |
| Remuneration and social security | 454/9 | €4,382 | €4,752 | +€370 | +8.4% |
| Other amounts payable | 47/48 | €80,959 | €101,546 | +€20,587 | +25.4% |
| Remuneration, social security and pensions | 62 | €136,416 | €118,973 | -€17,443 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,535 | €4,771 | +€237 | +5.2% |
| Other operating charges | 640/8 | €1,940 | €1,585 | -€356 | -18.3% |
| Gross operating margin | 9900 | €244,459 | €232,525 | -€11,934 | -4.9% |
| Operating profit (loss) | 9901 | €101,568 | €107,196 | +€5,628 | +5.5% |
| Financial income | 75/76B | €665 | €566 | -€99 | -14.8% |
| Recurring financial income | 75 | €665 | €566 | -€99 | -14.8% |
| Financial charges | 65/66B | €3,277 | €2,438 | -€840 | -25.6% |
| Recurring financial charges | 65 | €3,277 | €2,438 | -€840 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €98,956 | €105,325 | +€6,369 | +6.4% |
| Income taxes | 67/77 | €740 | €1,945 | +€1,205 | +163% |
| Profit (loss) for the period | 9904 | €98,215 | €103,380 | +€5,164 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,215 | €103,380 | +€5,164 | +5.3% |
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 20 October 2026 via checked.be.