ATELIER 82: 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 82
Largest movements
- Stocks and contracts +€3,552
up €3,552 (+24.2%), from €14,666 to €18,218
- Cash -€2,290
down €2,290 (-79.9%), from €2,867 to €578
mainly Stocks and contracts (-€3,552) and Receivables within one year (-€1,611)
- Receivables within one year +€1,611
up €1,611 (+15.9%), from €10,160 to €11,771
of which Other amounts receivable: +€2,806
- Deferred charges and accrued income +€877
up €877 (+92.0%), from €953 to €1,830
- Reserves +€3,271
up €3,271 (+24.7%), from €13,249 to €16,521
- Trade debts +€1,829
up €1,829 (+36.3%), from €5,041 to €6,870
- Tax, wage and social debts -€1,488
down €1,488 (-21.2%), from €7,007 to €5,519
of which Taxes: -€1,438
- Gross operating margin -€2,397
down €2,397 (-26.8%), from €8,951 to €6,554
- Taxes -€372
down €372 (-19.2%), from €1,938 to €1,566
- Depreciation +€303
up €303 (+29.6%), from €1,023 to €1,325
- Financial income -€139
down €139 (-97.9%), from €142 to €3
- Other operating charges +€110
up €110 (+172%), from €64 to €174
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 | €31,297 | €34,909 | +€3,612 | +11.5% |
| Fixed assets | 21/28 | €2,651 | €2,513 | -€138 | -5.2% |
| Tangible fixed assets | 22/27 | €2,651 | €2,363 | -€288 | -10.9% |
| Plant, machinery and equipment | 23 | €1,097 | €719 | -€379 | -34.5% |
| Furniture and vehicles | 24 | €558 | €764 | +€206 | +36.9% |
| Other tangible fixed assets | 26 | €995 | €880 | -€115 | -11.6% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €28,646 | €32,397 | +€3,750 | +13.1% |
| Stocks and contracts in progress | 3 | €14,666 | €18,218 | +€3,552 | +24.2% |
| Stocks | 30/36 | €14,666 | €18,218 | +€3,552 | +24.2% |
| Amounts receivable within one year | 40/41 | €10,160 | €11,771 | +€1,611 | +15.9% |
| Trade receivables | 40 | €7,073 | €5,878 | -€1,195 | -16.9% |
| Other amounts receivable | 41 | €3,087 | €5,893 | +€2,806 | +90.9% |
| Cash at bank and in hand | 54/58 | €2,867 | €578 | -€2,290 | -79.9% |
| Deferred charges and accrued income | 490/1 | €953 | €1,830 | +€877 | +92.0% |
| Total equity and liabilities | 10/49 | €31,297 | €34,909 | +€3,612 | +11.5% |
| Equity | 10/15 | €15,249 | €18,521 | +€3,271 | +21.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,249 | €16,521 | +€3,271 | +24.7% |
| Distributable reserves | 133 | €13,249 | €16,521 | +€3,271 | +24.7% |
| Amounts payable | 17/49 | €16,048 | €16,388 | +€341 | +2.1% |
| Amounts payable within one year | 42/48 | €16,048 | €16,388 | +€341 | +2.1% |
| Trade debts | 44 | €5,041 | €6,870 | +€1,829 | +36.3% |
| Suppliers | 440/4 | €5,041 | €6,870 | +€1,829 | +36.3% |
| Taxes, remuneration and social security | 45 | €7,007 | €5,519 | -€1,488 | -21.2% |
| Taxes | 450/3 | €5,307 | €3,869 | -€1,438 | -27.1% |
| Remuneration and social security | 454/9 | €1,700 | €1,650 | -€50 | -2.9% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €1,325 | +€303 | +29.6% |
| Other operating charges | 640/8 | €64 | €174 | +€110 | +172% |
| Gross operating margin | 9900 | €8,951 | €6,554 | -€2,397 | -26.8% |
| Operating profit (loss) | 9901 | €7,864 | €5,055 | -€2,810 | -35.7% |
| Financial income | 75/76B | €142 | €3 | -€139 | -97.9% |
| Recurring financial income | 75 | €142 | €3 | -€139 | -97.9% |
| Financial charges | 65/66B | €302 | €220 | -€81 | -26.9% |
| Recurring financial charges | 65 | €302 | €220 | -€81 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €7,705 | €4,837 | -€2,867 | -37.2% |
| Income taxes | 67/77 | €1,938 | €1,566 | -€372 | -19.2% |
| Profit (loss) for the period | 9904 | €5,766 | €3,271 | -€2,495 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,766 | €3,271 | -€2,495 | -43.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.