ATELIER 95: 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 95
Largest movements
- Tangible fixed assets -€4,638
down €4,638 (-33.3%), from €13,914 to €9,276
of which Plant, machinery and equipment: -€13,914
- Stocks and contracts -€1,500
down €1,500 (-63.8%), from €2,350 to €850
- Cash -€1,386
no longer reported in 2025 (was €1,386)
mainly Net result for the year (-€8,395) and Debts after one year (-€4,652)
- Receivables within one year -€288
down €288 (-39.6%), from €729 to €441
of which Trade receivables: -€279
- Profit (loss) carried forward -€8,396
down €8,396 (-74.8%), from -€11,231 to -€19,627
- Debts after one year -€4,652
down €4,652 (-57.9%), from €8,038 to €3,386
- Other debts +€3,894
up €3,894 (+26.3%), from €14,807 to €18,701
- Trade debts +€1,087
new in 2025: €1,087
- Short-term financial debts +€384
new in 2025: €384
- Gross operating margin -€6,945
down €6,945, from €4,779 to -€2,166
- Depreciation -€955
down €955 (-17.1%), from €5,593 to €4,638
- Other operating charges +€653
up €653 (+170%), from €383 to €1,036
- Financial charges -€540
down €540 (-49.3%), from €1,095 to €555
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 | €19,630 | €11,682 | -€7,948 | -40.5% |
| Fixed assets | 21/28 | €13,914 | €9,276 | -€4,638 | -33.3% |
| Tangible fixed assets | 22/27 | €13,914 | €9,276 | -€4,638 | -33.3% |
| Plant, machinery and equipment | 23 | €13,914 | - | -€13,914 | |
| Furniture and vehicles | 24 | - | €9,276 | +€9,276 | |
| Current assets | 29/58 | €5,716 | €2,406 | -€3,310 | -57.9% |
| Stocks and contracts in progress | 3 | €2,350 | €850 | -€1,500 | -63.8% |
| Stocks | 30/36 | €2,350 | €850 | -€1,500 | -63.8% |
| Amounts receivable within one year | 40/41 | €729 | €441 | -€288 | -39.6% |
| Trade receivables | 40 | €279 | - | -€279 | |
| Other amounts receivable | 41 | €450 | €441 | -€9 | -2.1% |
| Cash at bank and in hand | 54/58 | €1,386 | - | -€1,386 | |
| Deferred charges and accrued income | 490/1 | €1,251 | €1,115 | -€136 | -10.8% |
| Total equity and liabilities | 10/49 | €19,630 | €11,682 | -€7,948 | -40.5% |
| Equity | 10/15 | -€9,231 | -€17,627 | -€8,396 | -91.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,231 | -€19,627 | -€8,396 | -74.8% |
| Amounts payable | 17/49 | €28,861 | €29,309 | +€448 | +1.6% |
| Amounts payable after more than one year | 17 | €8,038 | €3,386 | -€4,652 | -57.9% |
| Financial debts | 170/4 | €8,038 | €3,386 | -€4,652 | -57.9% |
| Amounts payable within one year | 42/48 | €20,823 | €25,923 | +€5,100 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €6,016 | €5,750 | -€266 | -4.4% |
| Financial debts | 43 | - | €384 | +€384 | |
| Credit institutions | 430/8 | - | €384 | +€384 | |
| Trade debts | 44 | - | €1,087 | +€1,087 | |
| Suppliers | 440/4 | - | €1,087 | +€1,087 | |
| Other amounts payable | 47/48 | €14,807 | €18,701 | +€3,894 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,593 | €4,638 | -€955 | -17.1% |
| Other operating charges | 640/8 | €383 | €1,036 | +€653 | +170% |
| Gross operating margin | 9900 | €4,779 | -€2,166 | -€6,945 | |
| Operating profit (loss) | 9901 | -€1,197 | -€7,841 | -€6,644 | -555% |
| Financial charges | 65/66B | €1,095 | €555 | -€540 | -49.3% |
| Recurring financial charges | 65 | €1,095 | €555 | -€540 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,292 | -€8,395 | -€6,103 | -266% |
| Profit (loss) for the period | 9904 | -€2,292 | -€8,395 | -€6,103 | -266% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,292 | -€8,395 | -€6,103 | -266% |
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 19 October 2026 via checked.be.