Atelier A2/3: 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 A2/3
Largest movements
- Receivables within one year +€67,869
up €67,869 (+109%), from €62,088 to €129,957
of which Trade receivables: +€70,350
- Tangible fixed assets -€7,939
down €7,939 (-23.2%), from €34,240 to €26,300
of which Furniture and vehicles: -€6,975
- Trade debts +€36,216
up €36,216 (+45.0%), from €80,421 to €116,636
- Tax, wage and social debts +€35,182
up €35,182 (+166%), from €21,210 to €56,392
of which Taxes: +€23,292
- Profit (loss) carried forward -€23,752
down €23,752 (-47.2%), from -€50,285 to -€74,036
- Other debts +€7,817
up €7,817 (+12.7%), from €61,704 to €69,521
- Accrued charges and deferred income +€1,846
up €1,846 (+480%), from €384 to €2,230
- Gross operating margin +€79,829
up €79,829, from -€28,346 to €51,483
- Staff costs +€20,641
up €20,641 (+60.1%), from €34,338 to €54,980
- Taxes +€7,175
new in 2025: €7,175
- Other operating charges -€3,131
down €3,131 (-56.0%), from €5,596 to €2,465
- Financial charges -€1,678
down €1,678 (-36.0%), from €4,661 to €2,983
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 | €114,783 | €172,089 | +€57,306 | +49.9% |
| Fixed assets | 21/28 | €34,420 | €26,480 | -€7,939 | -23.1% |
| Tangible fixed assets | 22/27 | €34,240 | €26,300 | -€7,939 | -23.2% |
| Plant, machinery and equipment | 23 | €7,962 | €6,997 | -€965 | -12.1% |
| Furniture and vehicles | 24 | €26,278 | €19,303 | -€6,975 | -26.5% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €80,364 | €145,609 | +€65,245 | +81.2% |
| Amounts receivable within one year | 40/41 | €62,088 | €129,957 | +€67,869 | +109% |
| Trade receivables | 40 | €24,613 | €94,963 | +€70,350 | +286% |
| Other amounts receivable | 41 | €37,474 | €34,993 | -€2,481 | -6.6% |
| Cash at bank and in hand | 54/58 | €2,696 | €1,718 | -€979 | -36.3% |
| Deferred charges and accrued income | 490/1 | €15,579 | €13,935 | -€1,645 | -10.6% |
| Total equity and liabilities | 10/49 | €114,783 | €172,089 | +€57,306 | +49.9% |
| Equity | 10/15 | -€49,785 | -€73,536 | -€23,752 | -47.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,285 | -€74,036 | -€23,752 | -47.2% |
| Amounts payable | 17/49 | €164,568 | €245,626 | +€81,058 | +49.3% |
| Amounts payable within one year | 42/48 | €164,184 | €243,395 | +€79,212 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €849 | €846 | -€3 | -0.4% |
| Trade debts | 44 | €80,421 | €116,636 | +€36,216 | +45.0% |
| Suppliers | 440/4 | €80,421 | €116,636 | +€36,216 | +45.0% |
| Taxes, remuneration and social security | 45 | €21,210 | €56,392 | +€35,182 | +166% |
| Taxes | 450/3 | €13,770 | €37,062 | +€23,292 | +169% |
| Remuneration and social security | 454/9 | €7,440 | €19,330 | +€11,890 | +160% |
| Other amounts payable | 47/48 | €61,704 | €69,521 | +€7,817 | +12.7% |
| Accrued charges and deferred income | 492/3 | €384 | €2,230 | +€1,846 | +480% |
| Remuneration, social security and pensions | 62 | €34,338 | €54,980 | +€20,641 | +60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,739 | €9,020 | +€1,281 | +16.6% |
| Other operating charges | 640/8 | €5,596 | €2,465 | -€3,131 | -56.0% |
| Gross operating margin | 9900 | -€28,346 | €51,483 | +€79,829 | |
| Operating profit (loss) | 9901 | -€76,019 | -€14,982 | +€61,037 | +80.3% |
| Financial income | 75/76B | €1,636 | €1,389 | -€247 | -15.1% |
| Recurring financial income | 75 | €1,636 | €1,389 | -€247 | -15.1% |
| Financial charges | 65/66B | €4,661 | €2,983 | -€1,678 | -36.0% |
| Recurring financial charges | 65 | €4,661 | €2,983 | -€1,678 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€79,045 | -€16,576 | +€62,468 | +79.0% |
| Income taxes | 67/77 | - | €7,175 | +€7,175 | |
| Profit (loss) for the period | 9904 | -€79,045 | -€23,752 | +€55,293 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,045 | -€23,752 | +€55,293 | +70.0% |
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 27 October 2026 via checked.be.