ATELIER 90: 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 90
Largest movements
- Cash +€30,148
up €30,148 (+949%), from €3,178 to €33,325
mainly Trade debts (+€19,897) and Net result for the year (+€13,188)
- Receivables within one year +€22,067
up €22,067 (+22.6%), from €97,592 to €119,659
- Tangible fixed assets -€11,400
down €11,400 (-3.8%), from €296,146 to €284,746
of which Land and buildings: -€8,791
- Trade debts +€19,897
up €19,897 (+70.5%), from €28,214 to €48,111
- Profit (loss) carried forward +€13,188
up €13,188 (+13.0%), from €101,185 to €114,372
- Financial charges -€11,900
down €11,900 (-98.3%), from €12,109 to €209
- Gross operating margin +€8,815
up €8,815 (+19.6%), from €45,039 to €53,854
- Taxes +€3,855
new in 2024: €3,855
- Other operating charges +€1,516
up €1,516 (+6.4%), from €23,687 to €25,203
- Depreciation -€740
down €740 (-6.1%), from €12,140 to €11,400
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,916 | €437,730 | +€40,814 | +10.3% |
| Fixed assets | 21/28 | €296,146 | €284,746 | -€11,400 | -3.8% |
| Tangible fixed assets | 22/27 | €296,146 | €284,746 | -€11,400 | -3.8% |
| Land and buildings | 22 | €249,177 | €240,387 | -€8,791 | -3.5% |
| Plant, machinery and equipment | 23 | €46,969 | €44,359 | -€2,609 | -5.6% |
| Current assets | 29/58 | €100,770 | €152,984 | +€52,215 | +51.8% |
| Amounts receivable within one year | 40/41 | €97,592 | €119,659 | +€22,067 | +22.6% |
| Trade receivables | 40 | €97,592 | €119,659 | +€22,067 | +22.6% |
| Cash at bank and in hand | 54/58 | €3,178 | €33,325 | +€30,148 | +949% |
| Total equity and liabilities | 10/49 | €396,916 | €437,730 | +€40,814 | +10.3% |
| Equity | 10/15 | €241,245 | €254,433 | +€13,188 | +5.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €71,860 | €71,860 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,185 | €114,372 | +€13,188 | +13.0% |
| Amounts payable | 17/49 | €155,671 | €183,298 | +€27,627 | +17.7% |
| Amounts payable within one year | 42/48 | €155,671 | €183,298 | +€27,627 | +17.7% |
| Trade debts | 44 | €28,214 | €48,111 | +€19,897 | +70.5% |
| Suppliers | 440/4 | €28,214 | €48,111 | +€19,897 | +70.5% |
| Taxes, remuneration and social security | 45 | - | €3,855 | +€3,855 | |
| Taxes | 450/3 | - | €3,855 | +€3,855 | |
| Other amounts payable | 47/48 | €127,457 | €131,332 | +€3,875 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,140 | €11,400 | -€740 | -6.1% |
| Other operating charges | 640/8 | €23,687 | €25,203 | +€1,516 | +6.4% |
| Gross operating margin | 9900 | €45,039 | €53,854 | +€8,815 | +19.6% |
| Operating profit (loss) | 9901 | €9,212 | €17,251 | +€8,039 | +87.3% |
| Financial charges | 65/66B | €12,109 | €209 | -€11,900 | -98.3% |
| Recurring financial charges | 65 | €12,109 | €209 | -€11,900 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,897 | €17,042 | +€19,940 | |
| Income taxes | 67/77 | - | €3,855 | +€3,855 | |
| Profit (loss) for the period | 9904 | -€2,897 | €13,188 | +€16,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,897 | €13,188 | +€16,085 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.