Atelier 87: 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 87
Largest movements
- Cash +€29,492
up €29,492 (+96.5%), from €30,557 to €60,049
mainly Net result for the year (+€34,737) and Tax, wage and social debts (+€6,224)
- Receivables within one year +€5,256
up €5,256 (+18.8%), from €27,988 to €33,244
of which Other amounts receivable: +€3,069
- Deferred charges and accrued income +€1,445
new in 2025: €1,445
- Tangible fixed assets +€1,113
up €1,113 (+29.0%), from €3,835 to €4,948
- Reserves +€34,737
up €34,737 (+115.7%), from €30,021 to €64,759
- Tax, wage and social debts +€6,224
up €6,224 (+121.1%), from €5,141 to €11,365
of which Taxes: +€5,039
- Trade debts -€3,598
down €3,598 (-18.3%), from €19,659 to €16,061
- Gross operating margin +€36,688
up €36,688 (+79.2%), from €46,316 to €83,004
- Staff costs +€29,421
new in 2025: €29,421
- Taxes +€1,851
up €1,851 (+15.5%), from €11,958 to €13,810
- Financial charges +€1,522
up €1,522 (+727.4%), from €209 to €1,731
- Depreciation -€1,001
down €1,001 (-48.6%), from €2,063 to €1,061
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.
Cash bridge derived
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 | €62,380 | €99,685 | +€37,305 | +59.8% |
| Fixed assets | 21/28 | €3,835 | €4,948 | +€1,113 | +29.0% |
| Tangible fixed assets | 22/27 | €3,835 | €4,948 | +€1,113 | +29.0% |
| Plant, machinery and equipment | 23 | €3,835 | €4,948 | +€1,113 | +29.0% |
| Current assets | 29/58 | €58,545 | €94,738 | +€36,193 | +61.8% |
| Amounts receivable within one year | 40/41 | €27,988 | €33,244 | +€5,256 | +18.8% |
| Trade receivables | 40 | €27,988 | €30,175 | +€2,187 | +7.8% |
| Other amounts receivable | 41 | - | €3,069 | +€3,069 | |
| Cash at bank and in hand | 54/58 | €30,557 | €60,049 | +€29,492 | +96.5% |
| Deferred charges and accrued income | 490/1 | - | €1,445 | +€1,445 | |
| Total equity and liabilities | 10/49 | €62,380 | €99,685 | +€37,305 | +59.8% |
| Equity | 10/15 | €37,521 | €72,259 | +€34,737 | +92.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €30,021 | €64,759 | +€34,737 | +115.7% |
| Distributable reserves | 133 | €30,021 | €64,759 | +€34,737 | +115.7% |
| Amounts payable | 17/49 | €24,859 | €27,426 | +€2,568 | +10.3% |
| Amounts payable within one year | 42/48 | €24,859 | €27,426 | +€2,568 | +10.3% |
| Trade debts | 44 | €19,659 | €16,061 | -€3,598 | -18.3% |
| Suppliers | 440/4 | €19,659 | €16,061 | -€3,598 | -18.3% |
| Taxes, remuneration and social security | 45 | €5,141 | €11,365 | +€6,224 | +121.1% |
| Taxes | 450/3 | €5,141 | €10,180 | +€5,039 | +98.0% |
| Remuneration and social security | 454/9 | - | €1,185 | +€1,185 | |
| Other amounts payable | 47/48 | €58 | €0 | -€58 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €29,421 | +€29,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,063 | €1,061 | -€1,001 | -48.6% |
| Other operating charges | 640/8 | €2,065 | €2,339 | +€275 | +13.3% |
| Gross operating margin | 9900 | €46,316 | €83,004 | +€36,688 | +79.2% |
| Operating profit (loss) | 9901 | €42,189 | €50,183 | +€7,994 | +18.9% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €209 | €1,731 | +€1,522 | +727.4% |
| Recurring financial charges | 65 | €209 | €1,731 | +€1,522 | +727.4% |
| Profit (loss) for the period before taxes | 9903 | €41,980 | €48,547 | +€6,567 | +15.6% |
| Income taxes | 67/77 | €11,958 | €13,810 | +€1,851 | +15.5% |
| Profit (loss) for the period | 9904 | €30,021 | €34,737 | +€4,716 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,021 | €34,737 | +€4,716 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.