Atelier 833: 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 833
Largest movements
- Receivables within one year -€109,845
down €109,845 (-22.6%), from €486,416 to €376,571
of which Trade receivables: -€150,674
- Stocks and contracts +€63,971
up €63,971 (+6.2%), from €1.0m to €1.1m
- Cash +€30,377
up €30,377 (+52.2%), from €58,201 to €88,578
mainly Receivables within one year (+€109,845) and Depreciation (+€54,041)
- Intangible fixed assets -€20,353
down €20,353 (-85.7%), from €23,744 to €3,391
- Tangible fixed assets -€18,382
down €18,382 (-11.0%), from €167,073 to €148,690
of which Furniture and vehicles: -€13,255
- Trade debts -€168,478
down €168,478 (-36.3%), from €464,384 to €295,906
- Short-term financial debts +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Other debts +€31,799
up €31,799 (+6.4%), from €495,245 to €527,044
- Reserves +€22,000
up €22,000 (+8.2%), from €269,860 to €291,860
- Tax, wage and social debts +€19,179
up €19,179 (+45.8%), from €41,850 to €61,029
of which Remuneration and social security: +€20,289
- Gross operating margin -€70,423
down €70,423 (-16.1%), from €437,031 to €366,608
- Staff costs +€28,400
up €28,400 (+17.7%), from €160,751 to €189,151
- Depreciation -€20,098
down €20,098 (-27.1%), from €74,139 to €54,041
- Taxes -€14,356
down €14,356 (-50.6%), from €28,383 to €14,028
- Write-downs -€12,146
down €12,146 (-35.5%), from €34,169 to €22,023
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 | €1,771,675 | €1,717,907 | -€53,768 | -3.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €190,997 | €152,336 | -€38,661 | -20.2% |
| Intangible fixed assets | 21 | €23,744 | €3,391 | -€20,353 | -85.7% |
| Tangible fixed assets | 22/27 | €167,073 | €148,690 | -€18,382 | -11.0% |
| Land and buildings | 22 | €104,952 | €91,866 | -€13,087 | -12.5% |
| Plant, machinery and equipment | 23 | €14,059 | €22,019 | +€7,960 | +56.6% |
| Furniture and vehicles | 24 | €48,061 | €34,806 | -€13,255 | -27.6% |
| Financial fixed assets | 28 | €180 | €255 | +€75 | +41.7% |
| Current assets | 29/58 | €1,580,678 | €1,565,571 | -€15,107 | -1.0% |
| Stocks and contracts in progress | 3 | €1,029,273 | €1,093,244 | +€63,971 | +6.2% |
| Stocks | 30/36 | €1,029,273 | €1,093,244 | +€63,971 | +6.2% |
| Amounts receivable within one year | 40/41 | €486,416 | €376,571 | -€109,845 | -22.6% |
| Trade receivables | 40 | €483,892 | €333,218 | -€150,674 | -31.1% |
| Other amounts receivable | 41 | €2,524 | €43,353 | +€40,829 | +1,618% |
| Current investments | 50/53 | €1,771 | €2,002 | +€231 | +13.1% |
| Cash at bank and in hand | 54/58 | €58,201 | €88,578 | +€30,377 | +52.2% |
| Deferred charges and accrued income | 490/1 | €5,017 | €5,175 | +€158 | +3.2% |
| Total equity and liabilities | 10/49 | €1,771,675 | €1,717,907 | -€53,768 | -3.0% |
| Equity | 10/15 | €450,105 | €472,338 | +€22,233 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €269,860 | €291,860 | +€22,000 | +8.2% |
| Distributable reserves | 133 | €269,860 | €291,860 | +€22,000 | +8.2% |
| Profit (loss) carried forward | 14 | €161,645 | €161,878 | +€233 | +0.1% |
| Provisions and deferred taxes | 16 | €32,796 | €32,615 | -€180 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €32,796 | €32,615 | -€180 | -0.5% |
| Other liabilities and charges | 164/5 | €32,796 | €32,615 | -€180 | -0.5% |
| Amounts payable | 17/49 | €1,288,774 | €1,212,954 | -€75,820 | -5.9% |
| Amounts payable after more than one year | 17 | €26,717 | €18,364 | -€8,352 | -31.3% |
| Financial debts | 170/4 | €26,717 | €18,364 | -€8,352 | -31.3% |
| Amounts payable within one year | 42/48 | €1,261,646 | €1,193,326 | -€68,319 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €8,066 | €8,352 | +€286 | +3.5% |
| Financial debts | 43 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Credit institutions | 430/8 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Trade debts | 44 | €464,384 | €295,906 | -€168,478 | -36.3% |
| Suppliers | 440/4 | €464,384 | €295,906 | -€168,478 | -36.3% |
| Advances received on contracts in progress | 46 | €2,100 | €995 | -€1,105 | -52.6% |
| Taxes, remuneration and social security | 45 | €41,850 | €61,029 | +€19,179 | +45.8% |
| Taxes | 450/3 | €33,270 | €32,159 | -€1,111 | -3.3% |
| Remuneration and social security | 454/9 | €8,580 | €28,869 | +€20,289 | +236% |
| Other amounts payable | 47/48 | €495,245 | €527,044 | +€31,799 | +6.4% |
| Accrued charges and deferred income | 492/3 | €412 | €1,264 | +€851 | +206% |
| Remuneration, social security and pensions | 62 | €160,751 | €189,151 | +€28,400 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,139 | €54,041 | -€20,098 | -27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,169 | €22,023 | -€12,146 | -35.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,148 | -€180 | -€1,328 | |
| Other operating charges | 640/8 | €2,159 | €2,239 | +€80 | +3.7% |
| Non-recurring operating charges | 66A | €5,198 | - | -€5,198 | |
| Gross operating margin | 9900 | €437,031 | €366,608 | -€70,423 | -16.1% |
| Operating profit (loss) | 9901 | €159,468 | €99,334 | -€60,134 | -37.7% |
| Financial income | 75/76B | €43 | €16 | -€28 | -64.2% |
| Recurring financial income | 75 | €43 | €16 | -€28 | -64.2% |
| Financial charges | 65/66B | €62,650 | €63,089 | +€439 | +0.7% |
| Recurring financial charges | 65 | €62,650 | €63,089 | +€439 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €96,862 | €36,261 | -€60,601 | -62.6% |
| Income taxes | 67/77 | €28,383 | €14,028 | -€14,356 | -50.6% |
| Profit (loss) for the period | 9904 | €68,479 | €22,233 | -€46,246 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,479 | €22,233 | -€46,246 | -67.5% |
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 26 October 2026 via checked.be.