ATELIER 808: what changed
ATELIER 808
Largest movements
- Cash +€18,121
up €18,121 (+53.7%), from €33,775 to €51,896
mainly Net result for the year (+€32,914) and Depreciation (+€10,185)
- Receivables within one year +€16,003
up €16,003 (+3,042%), from €526 to €16,529
of which Trade receivables: +€16,276
- Tangible fixed assets -€10,185
down €10,185 (-23.4%), from €43,615 to €33,430
of which Furniture and vehicles: -€8,375
- Deferred charges and accrued income -€1,297
down €1,297 (-73.2%), from €1,771 to €474
- Reserves +€32,914
up €32,914 (+54.9%), from €59,917 to €92,832
- Other debts -€10,929
down €10,929 (-98.4%), from €11,105 to €176
- Tax, wage and social debts +€1,709
up €1,709 (+22.3%), from €7,663 to €9,372
- Depreciation +€5,691
up €5,691 (+127%), from €4,495 to €10,185
- Taxes +€1,579
up €1,579 (+15.5%), from €10,169 to €11,748
- Gross operating margin +€811
up €811 (+1.5%), from €55,771 to €56,582
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,421 | €106,063 | +€22,642 | +27.1% |
| Fixed assets | 21/28 | €47,349 | €37,164 | -€10,185 | -21.5% |
| Tangible fixed assets | 22/27 | €43,615 | €33,430 | -€10,185 | -23.4% |
| Plant, machinery and equipment | 23 | €4,817 | €3,006 | -€1,811 | -37.6% |
| Furniture and vehicles | 24 | €38,799 | €30,424 | -€8,375 | -21.6% |
| Financial fixed assets | 28 | €3,734 | €3,734 | = | 0.0% |
| Current assets | 29/58 | €36,071 | €68,899 | +€32,827 | +91.0% |
| Amounts receivable within one year | 40/41 | €526 | €16,529 | +€16,003 | +3,042% |
| Trade receivables | 40 | - | €16,276 | +€16,276 | |
| Other amounts receivable | 41 | €526 | €252 | -€274 | -52.0% |
| Cash at bank and in hand | 54/58 | €33,775 | €51,896 | +€18,121 | +53.7% |
| Deferred charges and accrued income | 490/1 | €1,771 | €474 | -€1,297 | -73.2% |
| Total equity and liabilities | 10/49 | €83,421 | €106,063 | +€22,642 | +27.1% |
| Equity | 10/15 | €61,917 | €94,832 | +€32,914 | +53.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,917 | €92,832 | +€32,914 | +54.9% |
| Distributable reserves | 133 | €59,917 | €92,832 | +€32,914 | +54.9% |
| Amounts payable | 17/49 | €21,503 | €11,231 | -€10,272 | -47.8% |
| Amounts payable within one year | 42/48 | €21,503 | €11,231 | -€10,272 | -47.8% |
| Trade debts | 44 | €2,735 | €1,683 | -€1,052 | -38.5% |
| Suppliers | 440/4 | €2,735 | €1,683 | -€1,052 | -38.5% |
| Taxes, remuneration and social security | 45 | €7,663 | €9,372 | +€1,709 | +22.3% |
| Taxes | 450/3 | €7,663 | €9,372 | +€1,709 | +22.3% |
| Other amounts payable | 47/48 | €11,105 | €176 | -€10,929 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,495 | €10,185 | +€5,691 | +127% |
| Other operating charges | 640/8 | €455 | €537 | +€82 | +18.0% |
| Gross operating margin | 9900 | €55,771 | €56,582 | +€811 | +1.5% |
| Operating profit (loss) | 9901 | €50,821 | €45,859 | -€4,962 | -9.8% |
| Financial income | 75/76B | €0 | €10 | +€10 | +50,100% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +50,100% |
| Financial charges | 65/66B | €1,296 | €1,207 | -€89 | -6.8% |
| Recurring financial charges | 65 | €1,296 | €1,207 | -€89 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €49,525 | €44,662 | -€4,863 | -9.8% |
| Income taxes | 67/77 | €10,169 | €11,748 | +€1,579 | +15.5% |
| Profit (loss) for the period | 9904 | €39,356 | €32,914 | -€6,442 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,356 | €32,914 | -€6,442 | -16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.