ATELIER 916: 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 916
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€294,381
up €294,381 (+232%), from €126,723 to €421,104
- Trade debts -€186,181
down €186,181 (-86.2%), from €216,011 to €29,830
- Debts after one year -€83,971
down €83,971 (-7.4%), from €1.1m to €1.0m
- Profit (loss) carried forward -€55,729
down €55,729 (-27.2%), from -€205,128 to -€260,858
- Gross operating margin +€160,762
up €160,762, from -€93,169 to €67,593
- Depreciation -€67,345
down €67,345 (-83.8%), from €80,320 to €12,975
- Financial charges +€30,057
up €30,057 (+91.3%), from €32,919 to €62,977
- Other operating charges -€4,156
down €4,156 (-39.7%), from €10,479 to €6,322
- Write-downs -€3,335
new in 2024: -€3,335
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 | €1,460,210 | €1,429,260 | -€30,949 | -2.1% |
| Fixed assets | 21/28 | €1,388,192 | €1,375,218 | -€12,975 | -0.9% |
| Tangible fixed assets | 22/27 | €1,388,192 | €1,375,218 | -€12,975 | -0.9% |
| Land and buildings | 22 | €1,353,280 | €1,353,280 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,094 | €1,481 | -€1,613 | -52.1% |
| Furniture and vehicles | 24 | €31,819 | €20,457 | -€11,362 | -35.7% |
| Current assets | 29/58 | €72,017 | €54,043 | -€17,974 | -25.0% |
| Stocks and contracts in progress | 3 | €8,724 | - | -€8,724 | |
| Stocks | 30/36 | €8,724 | - | -€8,724 | |
| Amounts receivable within one year | 40/41 | €61,437 | €54,000 | -€7,437 | -12.1% |
| Trade receivables | 40 | €61,437 | €54,000 | -€7,437 | -12.1% |
| Cash at bank and in hand | 54/58 | €1,856 | €43 | -€1,813 | -97.7% |
| Total equity and liabilities | 10/49 | €1,460,210 | €1,429,260 | -€30,949 | -2.1% |
| Equity | 10/15 | -€159,078 | -€214,808 | -€55,729 | -35.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €27,500 | €27,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,500 | €27,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,128 | -€260,858 | -€55,729 | -27.2% |
| Amounts payable | 17/49 | €1,619,288 | €1,644,068 | +€24,780 | +1.5% |
| Amounts payable after more than one year | 17 | €1,131,345 | €1,047,374 | -€83,971 | -7.4% |
| Financial debts | 170/4 | €1,131,345 | €1,047,374 | -€83,971 | -7.4% |
| Amounts payable within one year | 42/48 | €487,943 | €596,694 | +€108,751 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €82,569 | €83,971 | +€1,402 | +1.7% |
| Financial debts | 43 | €49,919 | €48,904 | -€1,015 | -2.0% |
| Credit institutions | 430/8 | €49,919 | €48,904 | -€1,015 | -2.0% |
| Trade debts | 44 | €216,011 | €29,830 | -€186,181 | -86.2% |
| Suppliers | 440/4 | €216,011 | €29,830 | -€186,181 | -86.2% |
| Taxes, remuneration and social security | 45 | €12,722 | €12,885 | +€163 | +1.3% |
| Taxes | 450/3 | €7,332 | €6,950 | -€382 | -5.2% |
| Remuneration and social security | 454/9 | €5,390 | €5,935 | +€545 | +10.1% |
| Other amounts payable | 47/48 | €126,723 | €421,104 | +€294,381 | +232% |
| Remuneration, social security and pensions | 62 | €40,424 | €42,087 | +€1,663 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,320 | €12,975 | -€67,345 | -83.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,335 | -€3,335 | |
| Other operating charges | 640/8 | €10,479 | €6,322 | -€4,156 | -39.7% |
| Non-recurring operating charges | 66A | €4,969 | - | -€4,969 | |
| Gross operating margin | 9900 | -€93,169 | €67,593 | +€160,762 | |
| Operating profit (loss) | 9901 | -€229,360 | €9,544 | +€238,904 | |
| Financial charges | 65/66B | €32,919 | €62,977 | +€30,057 | +91.3% |
| Recurring financial charges | 65 | €32,919 | €62,977 | +€30,057 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | -€262,279 | -€53,433 | +€208,846 | +79.6% |
| Income taxes | 67/77 | €853 | €2,297 | +€1,444 | +169% |
| Profit (loss) for the period | 9904 | -€263,132 | -€55,729 | +€207,402 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€263,132 | -€55,729 | +€207,402 | +78.8% |
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 29 October 2026 via checked.be.