ATELIER 84: 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 84
Largest movements
- Deferred charges and accrued income -€11,449
no longer reported in 2025 (was €11,449)
- Receivables within one year +€2,275
up €2,275 (+41.9%), from €5,429 to €7,704
of which Other amounts receivable: +€7,704
- Tangible fixed assets -€635
down €635 (-32.5%), from €1,953 to €1,318
- Cash +€488
up €488 (+28.8%), from €1,692 to €2,180
mainly Deferred charges and accrued income (+€11,449) and Net result for the year (+€8,375)
- Other debts -€10,673
no longer reported in 2025 (was €10,673)
- Trade debts -€9,619
down €9,619 (-96.9%), from €9,927 to €308
- Profit (loss) carried forward +€8,375
up €8,375 (+42.8%), from -€19,576 to -€11,201
- Tax, wage and social debts +€2,595
up €2,595 (+289%), from €899 to €3,494
- Gross operating margin +€5,208
up €5,208 (+78.0%), from €6,676 to €11,884
- Taxes +€2,734
new in 2025: €2,734
- Depreciation -€306
down €306 (-32.5%), from €941 to €635
- Financial income +€233
new in 2025: €233
- Financial charges +€191
up €191 (+327%), from €58 to €250
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 | €20,523 | €11,202 | -€9,321 | -45.4% |
| Fixed assets | 21/28 | €1,953 | €1,318 | -€635 | -32.5% |
| Tangible fixed assets | 22/27 | €1,953 | €1,318 | -€635 | -32.5% |
| Furniture and vehicles | 24 | €1,953 | €1,318 | -€635 | -32.5% |
| Current assets | 29/58 | €18,570 | €9,883 | -€8,686 | -46.8% |
| Amounts receivable within one year | 40/41 | €5,429 | €7,704 | +€2,275 | +41.9% |
| Trade receivables | 40 | €5,429 | - | -€5,429 | |
| Other amounts receivable | 41 | - | €7,704 | +€7,704 | |
| Cash at bank and in hand | 54/58 | €1,692 | €2,180 | +€488 | +28.8% |
| Deferred charges and accrued income | 490/1 | €11,449 | - | -€11,449 | |
| Total equity and liabilities | 10/49 | €20,523 | €11,202 | -€9,321 | -45.4% |
| Equity | 10/15 | -€976 | €7,399 | +€8,375 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,576 | -€11,201 | +€8,375 | +42.8% |
| Amounts payable | 17/49 | €21,498 | €3,802 | -€17,696 | -82.3% |
| Amounts payable within one year | 42/48 | €21,498 | €3,802 | -€17,696 | -82.3% |
| Trade debts | 44 | €9,927 | €308 | -€9,619 | -96.9% |
| Suppliers | 440/4 | €9,927 | €308 | -€9,619 | -96.9% |
| Taxes, remuneration and social security | 45 | €899 | €3,494 | +€2,595 | +289% |
| Taxes | 450/3 | €899 | €3,494 | +€2,595 | +289% |
| Other amounts payable | 47/48 | €10,673 | - | -€10,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €635 | -€306 | -32.5% |
| Other operating charges | 640/8 | €110 | €124 | +€14 | +12.7% |
| Gross operating margin | 9900 | €6,676 | €11,884 | +€5,208 | +78.0% |
| Operating profit (loss) | 9901 | €5,625 | €11,125 | +€5,500 | +97.8% |
| Financial income | 75/76B | - | €233 | +€233 | |
| Recurring financial income | 75 | - | €233 | +€233 | |
| Financial charges | 65/66B | €58 | €250 | +€191 | +327% |
| Recurring financial charges | 65 | €58 | €250 | +€191 | +327% |
| Profit (loss) for the period before taxes | 9903 | €5,567 | €11,109 | +€5,542 | +99.5% |
| Income taxes | 67/77 | - | €2,734 | +€2,734 | |
| Profit (loss) for the period | 9904 | €5,567 | €8,375 | +€2,808 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,567 | €8,375 | +€2,808 | +50.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.