ATELIER 87 Architecture & Engineering: 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 Architecture & Engineering
Largest movements
- Receivables within one year +€26,802
up €26,802 (+190%), from €14,131 to €40,933
of which Trade receivables: +€31,620
- Cash +€21,847
up €21,847 (+34.7%), from €62,908 to €84,755
mainly Other debts (+€102,124) and Net result for the year (+€58,554)
- Tangible fixed assets -€2,702
down €2,702 (-36.6%), from €7,381 to €4,679
of which Furniture and vehicles: -€2,083
- Other debts +€102,124
new in 2025: €102,124
- Profit (loss) carried forward -€53,567
down €53,567 (-99.0%), from €54,121 to €554
- Tax, wage and social debts -€11,411
down €11,411 (-46.4%), from €24,598 to €13,188
of which Taxes: -€9,258
- Trade debts +€8,724
up €8,724 (+437%), from €1,998 to €10,722
- Turnover -€202,863
no longer reported in 2025 (was €202,863)
- Purchases and services -€128,717
no longer reported in 2025 (was €128,717)
- Gross operating margin +€5,390
up €5,390 (+7.3%), from €74,146 to €79,536
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 | €85,846 | €133,018 | +€47,172 | +54.9% |
| Fixed assets | 21/28 | €7,466 | €4,764 | -€2,702 | -36.2% |
| Tangible fixed assets | 22/27 | €7,381 | €4,679 | -€2,702 | -36.6% |
| Land and buildings | 22 | €1,841 | €1,748 | -€93 | -5.0% |
| Furniture and vehicles | 24 | €3,566 | €1,483 | -€2,083 | -58.4% |
| Other tangible fixed assets | 26 | €1,974 | €1,448 | -€526 | -26.7% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €78,380 | €128,254 | +€49,874 | +63.6% |
| Amounts receivable within one year | 40/41 | €14,131 | €40,933 | +€26,802 | +190% |
| Trade receivables | 40 | €4,256 | €35,876 | +€31,620 | +743% |
| Other amounts receivable | 41 | €9,875 | €5,057 | -€4,818 | -48.8% |
| Cash at bank and in hand | 54/58 | €62,908 | €84,755 | +€21,847 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,341 | €2,566 | +€1,225 | +91.4% |
| Total equity and liabilities | 10/49 | €85,846 | €133,018 | +€47,172 | +54.9% |
| Equity | 10/15 | €54,121 | €554 | -€53,567 | -99.0% |
| Profit (loss) carried forward | 14 | €54,121 | €554 | -€53,567 | -99.0% |
| Amounts payable | 17/49 | €31,725 | €132,463 | +€100,739 | +318% |
| Amounts payable within one year | 42/48 | €31,725 | €132,463 | +€100,739 | +318% |
| Financial debts | 43 | €5,128 | €6,430 | +€1,302 | +25.4% |
| Credit institutions | 430/8 | €5,128 | €6,430 | +€1,302 | +25.4% |
| Trade debts | 44 | €1,998 | €10,722 | +€8,724 | +437% |
| Suppliers | 440/4 | €1,998 | €10,722 | +€8,724 | +437% |
| Taxes, remuneration and social security | 45 | €24,598 | €13,188 | -€11,411 | -46.4% |
| Taxes | 450/3 | €19,709 | €10,451 | -€9,258 | -47.0% |
| Remuneration and social security | 454/9 | €4,889 | €2,736 | -€2,153 | -44.0% |
| Other amounts payable | 47/48 | - | €102,124 | +€102,124 | |
| Turnover | 70 | €202,863 | - | -€202,863 | |
| Goods, raw materials, services and sundry goods | 60/61 | €128,717 | - | -€128,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,627 | €2,702 | -€925 | -25.5% |
| Other operating charges | 640/8 | €1,799 | €1,209 | -€590 | -32.8% |
| Gross operating margin | 9900 | €74,146 | €79,536 | +€5,390 | +7.3% |
| Operating profit (loss) | 9901 | €68,720 | €75,626 | +€6,906 | +10.0% |
| Financial charges | 65/66B | €466 | €127 | -€339 | -72.8% |
| Recurring financial charges | 65 | €466 | €127 | -€339 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €68,254 | €75,499 | +€7,245 | +10.6% |
| Income taxes | 67/77 | €14,982 | €16,945 | +€1,963 | +13.1% |
| Profit (loss) for the period | 9904 | €53,272 | €58,554 | +€5,282 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,272 | €58,554 | +€5,282 | +9.9% |
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 28 October 2026 via checked.be.