ATELIER 76: 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 76
Largest movements
- Receivables within one year +€126,240
up €126,240 (+467%), from €27,004 to €153,244
of which Other amounts receivable: +€137,198
- Tangible fixed assets +€42,153
up €42,153 (+73.5%), from €57,364 to €99,517
- Cash +€13,917
up €13,917 (+259%), from €5,374 to €19,291
mainly Other debts (+€137,951) and Debts after one year (+€98,512)
- Other debts +€137,951
up €137,951 (+35.1%), from €393,404 to €531,355
- Debts after one year +€98,512
new in 2024: €98,512
- Trade debts -€52,512
down €52,512 (-43.0%), from €122,097 to €69,586
- Reserves -€16,786
down €16,786 (-31.2%), from €53,783 to €36,997
of which Distributable reserves: -€16,786
- Current portion of long-term debt +€14,407
new in 2024: €14,407
- Depreciation +€13,084
up €13,084 (+776%), from €1,685 to €14,769
- Financial charges +€4,373
up €4,373 (+291%), from €1,502 to €5,874
- Gross operating margin -€2,142
down €2,142 (-16.6%), from €12,886 to €10,744
- Taxes -€1,274
down €1,274 (-40.6%), from €3,134 to €1,860
- Other operating charges -€1,179
down €1,179 (-18.9%), from €6,240 to €5,060
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 | €581,450 | €763,760 | +€182,310 | +31.4% |
| Fixed assets | 21/28 | €549,072 | €591,225 | +€42,153 | +7.7% |
| Tangible fixed assets | 22/27 | €57,364 | €99,517 | +€42,153 | +73.5% |
| Land and buildings | 22 | €10,979 | €29,618 | +€18,639 | +170% |
| Plant, machinery and equipment | 23 | €3,501 | €13,236 | +€9,735 | +278% |
| Furniture and vehicles | 24 | €42,884 | €56,663 | +€13,779 | +32.1% |
| Financial fixed assets | 28 | €491,708 | €491,708 | = | 0.0% |
| Current assets | 29/58 | €32,378 | €172,535 | +€140,157 | +433% |
| Amounts receivable within one year | 40/41 | €27,004 | €153,244 | +€126,240 | +467% |
| Trade receivables | 40 | €24,133 | €13,175 | -€10,958 | -45.4% |
| Other amounts receivable | 41 | €2,871 | €140,070 | +€137,198 | +4,778% |
| Cash at bank and in hand | 54/58 | €5,374 | €19,291 | +€13,917 | +259% |
| Total equity and liabilities | 10/49 | €581,450 | €763,760 | +€182,310 | +31.4% |
| Equity | 10/15 | €61,783 | €44,997 | -€16,786 | -27.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €53,783 | €36,997 | -€16,786 | -31.2% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €51,383 | €34,597 | -€16,786 | -32.7% |
| Amounts payable | 17/49 | €519,666 | €718,763 | +€199,096 | +38.3% |
| Amounts payable after more than one year | 17 | - | €98,512 | +€98,512 | |
| Financial debts | 170/4 | - | €98,512 | +€98,512 | |
| Amounts payable within one year | 42/48 | €519,666 | €620,251 | +€100,584 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,407 | +€14,407 | |
| Trade debts | 44 | €122,097 | €69,586 | -€52,512 | -43.0% |
| Suppliers | 440/4 | €122,097 | €69,586 | -€52,512 | -43.0% |
| Taxes, remuneration and social security | 45 | €4,165 | €4,902 | +€738 | +17.7% |
| Taxes | 450/3 | €4,165 | €4,902 | +€738 | +17.7% |
| Other amounts payable | 47/48 | €393,404 | €531,355 | +€137,951 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,685 | €14,769 | +€13,084 | +776% |
| Other operating charges | 640/8 | €6,240 | €5,060 | -€1,179 | -18.9% |
| Gross operating margin | 9900 | €12,886 | €10,744 | -€2,142 | -16.6% |
| Operating profit (loss) | 9901 | €4,961 | -€9,085 | -€14,046 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €1,502 | €5,874 | +€4,373 | +291% |
| Recurring financial charges | 65 | €1,502 | €5,874 | +€4,373 | +291% |
| Profit (loss) for the period before taxes | 9903 | €3,459 | -€14,926 | -€18,385 | |
| Income taxes | 67/77 | €3,134 | €1,860 | -€1,274 | -40.6% |
| Profit (loss) for the period | 9904 | €325 | -€16,786 | -€17,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €325 | -€16,786 | -€17,111 |
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 19 October 2026 via checked.be.