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
- Receivables within one year +€35,865
up €35,865 (+50.6%), from €70,834 to €106,699
of which Trade receivables: +€32,886
- Cash +€4,519
up €4,519 (+41.3%), from €10,933 to €15,452
mainly Other debts (+€29,251) and Net result for the year (+€18,085)
- Other debts +€29,251
up €29,251 (+98.0%), from €29,837 to €59,088
- Reserves +€18,085
up €18,085 (+237%), from €7,639 to €25,725
- Debts after one year -€5,120
down €5,120 (-33.4%), from €15,350 to €10,229
- Trade debts -€3,487
down €3,487 (-43.0%), from €8,107 to €4,620
- Tax, wage and social debts +€1,252
up €1,252 (+20.5%), from €6,117 to €7,370
- Staff costs -€11,987
down €11,987 (-100%), from €11,987 to €0
- Taxes +€2,611
up €2,611 (+137%), from €1,910 to €4,521
- Financial charges -€1,462
down €1,462 (-61.1%), from €2,394 to €932
- Gross operating margin -€802
down €802 (-3.2%), from €25,029 to €24,227
- Other operating charges -€405
down €405 (-36.8%), from €1,099 to €694
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 | €81,810 | €122,152 | +€40,342 | +49.3% |
| Current assets | 29/58 | €81,810 | €122,152 | +€40,342 | +49.3% |
| Amounts receivable within one year | 40/41 | €70,834 | €106,699 | +€35,865 | +50.6% |
| Trade receivables | 40 | €70,834 | €103,720 | +€32,886 | +46.4% |
| Other amounts receivable | 41 | - | €2,979 | +€2,979 | |
| Cash at bank and in hand | 54/58 | €10,933 | €15,452 | +€4,519 | +41.3% |
| Deferred charges and accrued income | 490/1 | €43 | €0 | -€43 | -100% |
| Total equity and liabilities | 10/49 | €81,810 | €122,152 | +€40,342 | +49.3% |
| Equity | 10/15 | €17,639 | €35,725 | +€18,085 | +103% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,639 | €25,725 | +€18,085 | +237% |
| Distributable reserves | 133 | €7,639 | €25,725 | +€18,085 | +237% |
| Amounts payable | 17/49 | €64,171 | €86,427 | +€22,256 | +34.7% |
| Amounts payable after more than one year | 17 | €15,350 | €10,229 | -€5,120 | -33.4% |
| Financial debts | 170/4 | €15,350 | €10,229 | -€5,120 | -33.4% |
| Amounts payable within one year | 42/48 | €48,821 | €76,198 | +€27,377 | +56.1% |
| Current portion of amounts payable after more than one year | 42 | €4,760 | €5,120 | +€360 | +7.6% |
| Trade debts | 44 | €8,107 | €4,620 | -€3,487 | -43.0% |
| Suppliers | 440/4 | €8,107 | €4,620 | -€3,487 | -43.0% |
| Taxes, remuneration and social security | 45 | €6,117 | €7,370 | +€1,252 | +20.5% |
| Taxes | 450/3 | €6,117 | €7,370 | +€1,252 | +20.5% |
| Other amounts payable | 47/48 | €29,837 | €59,088 | +€29,251 | +98.0% |
| Remuneration, social security and pensions | 62 | €11,987 | €0 | -€11,987 | -100% |
| Other operating charges | 640/8 | €1,099 | €694 | -€405 | -36.8% |
| Gross operating margin | 9900 | €25,029 | €24,227 | -€802 | -3.2% |
| Operating profit (loss) | 9901 | €11,943 | €23,532 | +€11,589 | +97.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,394 | €932 | -€1,462 | -61.1% |
| Recurring financial charges | 65 | €2,394 | €932 | -€1,462 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €9,549 | €22,606 | +€13,057 | +137% |
| Income taxes | 67/77 | €1,910 | €4,521 | +€2,611 | +137% |
| Profit (loss) for the period | 9904 | €7,639 | €18,085 | +€10,446 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €7,639 | €18,085 | +€10,446 | +137% |
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 15 October 2026 via checked.be.