Atelier A2C: 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 A2C
Largest movements
- Cash -€14,989
down €14,989 (-57.3%), from €26,138 to €11,150
mainly Net result for the year (-€18,140) and Current portion of long-term debt (-€5,000)
- Receivables within one year -€7,803
down €7,803 (-65.1%), from €11,980 to €4,177
of which Trade receivables: -€5,236
- Tangible fixed assets -€2,499
down €2,499 (-14.2%), from €17,593 to €15,094
of which Plant, machinery and equipment: -€1,876
- Profit (loss) carried forward -€18,140
down €18,140 (-64.2%), from €28,254 to €10,114
- Current portion of long-term debt -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts -€2,659
down €2,659 (-29.3%), from €9,072 to €6,413
of which Remuneration and social security: -€1,604
- Other debts -€950
down €950 (-8.5%), from €11,166 to €10,216
- Trade debts +€912
up €912 (+36.2%), from €2,522 to €3,434
of which Suppliers: +€621
- Staff costs +€10,123
up €10,123 (+278%), from €3,641 to €13,765
- Gross operating margin -€3,650
down €3,650 (-94.2%), from €3,874 to €224
- Taxes -€604
down €604 (-73.4%), from €823 to €219
- Financial charges -€424
down €424 (-43.9%), from €967 to €543
- Other operating charges -€292
down €292 (-17.9%), from €1,630 to €1,338
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 | €58,067 | €32,298 | -€25,769 | -44.4% |
| Fixed assets | 21/28 | €17,956 | €15,457 | -€2,499 | -13.9% |
| Tangible fixed assets | 22/27 | €17,593 | €15,094 | -€2,499 | -14.2% |
| Plant, machinery and equipment | 23 | €15,564 | €13,688 | -€1,876 | -12.1% |
| Furniture and vehicles | 24 | €2,029 | €1,406 | -€623 | -30.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €40,111 | €16,841 | -€23,270 | -58.0% |
| Amounts receivable within one year | 40/41 | €11,980 | €4,177 | -€7,803 | -65.1% |
| Trade receivables | 40 | €5,236 | - | -€5,236 | |
| Other amounts receivable | 41 | €6,744 | €4,177 | -€2,567 | -38.1% |
| Cash at bank and in hand | 54/58 | €26,138 | €11,150 | -€14,989 | -57.3% |
| Deferred charges and accrued income | 490/1 | €1,993 | €1,515 | -€478 | -24.0% |
| Total equity and liabilities | 10/49 | €58,067 | €32,298 | -€25,769 | -44.4% |
| Equity | 10/15 | €30,254 | €12,114 | -€18,140 | -60.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,254 | €10,114 | -€18,140 | -64.2% |
| Amounts payable | 17/49 | €27,813 | €20,184 | -€7,629 | -27.4% |
| Amounts payable within one year | 42/48 | €27,760 | €20,063 | -€7,697 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €2,522 | €3,434 | +€912 | +36.2% |
| Suppliers | 440/4 | €2,522 | €3,143 | +€621 | +24.6% |
| Bills of exchange payable | 441 | - | €291 | +€291 | |
| Taxes, remuneration and social security | 45 | €9,072 | €6,413 | -€2,659 | -29.3% |
| Taxes | 450/3 | €4,823 | €3,768 | -€1,055 | -21.9% |
| Remuneration and social security | 454/9 | €4,250 | €2,646 | -€1,604 | -37.7% |
| Other amounts payable | 47/48 | €11,166 | €10,216 | -€950 | -8.5% |
| Accrued charges and deferred income | 492/3 | €52 | €120 | +€68 | +130% |
| Non-recurring operating income | 76A | - | €15 | +€15 | |
| Remuneration, social security and pensions | 62 | €3,641 | €13,765 | +€10,123 | +278% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,499 | €2,499 | = | 0.0% |
| Other operating charges | 640/8 | €1,630 | €1,338 | -€292 | -17.9% |
| Gross operating margin | 9900 | €3,874 | €224 | -€3,650 | -94.2% |
| Operating profit (loss) | 9901 | -€3,897 | -€17,378 | -€13,481 | -346% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €967 | €543 | -€424 | -43.9% |
| Recurring financial charges | 65 | €967 | €543 | -€424 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,863 | -€17,921 | -€13,058 | -269% |
| Income taxes | 67/77 | €823 | €219 | -€604 | -73.4% |
| Profit (loss) for the period | 9904 | -€5,686 | -€18,140 | -€12,454 | -219% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,686 | -€18,140 | -€12,454 | -219% |
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 14 October 2026 via checked.be.