Atelier 6.2: 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 6.2
Largest movements
- Tangible fixed assets -€23,692
down €23,692 (-17.6%), from €134,949 to €111,257
of which Land and buildings: -€13,520
- Receivables within one year +€4,459
up €4,459 (+1,151%), from €387 to €4,847
of which Trade receivables: +€4,719
- Cash +€3,473
up €3,473 (+101%), from €3,450 to €6,924
mainly Depreciation (+€23,692) and Other debts (+€4,831)
- Debts after one year -€13,845
down €13,845 (-58.1%), from €23,845 to €10,000
- Profit (loss) carried forward -€8,127
down €8,127 (-14.3%), from -€56,661 to -€64,788
- Other debts +€4,831
up €4,831 (+3.6%), from €133,975 to €138,806
- Tax, wage and social debts +€1,459
up €1,459 (+230%), from €634 to €2,093
- Gross operating margin +€14,735
up €14,735 (+304%), from €4,848 to €19,583
- Financial income -€2,989
no longer reported in 2025 (was €2,989)
- Depreciation -€456
down €456 (-1.9%), from €24,148 to €23,692
- Taxes -€427
down €427, from €359 to -€68
- Financial charges +€293
up €293 (+24.2%), from €1,210 to €1,503
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 | €144,413 | €129,474 | -€14,939 | -10.3% |
| Fixed assets | 21/28 | €134,949 | €111,257 | -€23,692 | -17.6% |
| Tangible fixed assets | 22/27 | €134,949 | €111,257 | -€23,692 | -17.6% |
| Land and buildings | 22 | €99,500 | €85,980 | -€13,520 | -13.6% |
| Furniture and vehicles | 24 | €35,449 | €25,277 | -€10,172 | -28.7% |
| Current assets | 29/58 | €9,464 | €18,217 | +€8,752 | +92.5% |
| Stocks and contracts in progress | 3 | €5,410 | €5,410 | = | 0.0% |
| Stocks | 30/36 | €5,410 | €5,410 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €387 | €4,847 | +€4,459 | +1,151% |
| Trade receivables | 40 | - | €4,719 | +€4,719 | |
| Other amounts receivable | 41 | €387 | €128 | -€260 | -67.0% |
| Cash at bank and in hand | 54/58 | €3,450 | €6,924 | +€3,473 | +101% |
| Deferred charges and accrued income | 490/1 | €217 | €1,036 | +€820 | +378% |
| Total equity and liabilities | 10/49 | €144,413 | €129,474 | -€14,939 | -10.3% |
| Equity | 10/15 | -€34,801 | -€42,928 | -€8,127 | -23.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,660 | €15,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,800 | €13,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,661 | -€64,788 | -€8,127 | -14.3% |
| Amounts payable | 17/49 | €179,214 | €172,402 | -€6,812 | -3.8% |
| Amounts payable after more than one year | 17 | €23,845 | €10,000 | -€13,845 | -58.1% |
| Financial debts | 170/4 | €23,845 | €10,000 | -€13,845 | -58.1% |
| Amounts payable within one year | 42/48 | €153,169 | €159,802 | +€6,633 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €13,650 | €14,026 | +€375 | +2.7% |
| Trade debts | 44 | €4,910 | €4,878 | -€32 | -0.7% |
| Suppliers | 440/4 | €4,910 | €4,878 | -€32 | -0.7% |
| Taxes, remuneration and social security | 45 | €634 | €2,093 | +€1,459 | +230% |
| Taxes | 450/3 | €634 | €2,093 | +€1,459 | +230% |
| Other amounts payable | 47/48 | €133,975 | €138,806 | +€4,831 | +3.6% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,600 | +€400 | +18.2% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,148 | €23,692 | -€456 | -1.9% |
| Other operating charges | 640/8 | €2,494 | €2,584 | +€90 | +3.6% |
| Gross operating margin | 9900 | €4,848 | €19,583 | +€14,735 | +304% |
| Operating profit (loss) | 9901 | -€21,795 | -€6,692 | +€15,102 | +69.3% |
| Financial income | 75/76B | €2,989 | - | -€2,989 | |
| Recurring financial income | 75 | €2,989 | - | -€2,989 | |
| Financial charges | 65/66B | €1,210 | €1,503 | +€293 | +24.2% |
| Recurring financial charges | 65 | €1,210 | €1,503 | +€293 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,016 | -€8,195 | +€11,820 | +59.1% |
| Income taxes | 67/77 | €359 | -€68 | -€427 | |
| Profit (loss) for the period | 9904 | -€20,375 | -€8,127 | +€12,248 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,375 | -€8,127 | +€12,248 | +60.1% |
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 18 October 2026 via checked.be.