ATELIER ACA: what changed
Two fiscal 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 ACA
Largest movements
- Cash +€4,251
up €4,251 (+108.4%), from €3,923 to €8,174
mainly Other debts (+€5,961) and Receivables within one year (+€2,181)
- Receivables within one year -€2,181
down €2,181 (-21.0%), from €10,404 to €8,224
- Tangible fixed assets +€1,201
up €1,201 (+1239.0%), from €97 to €1,298
- Other debts +€5,961
up €5,961 (+20.1%), from €29,636 to €35,597
- Tax, wage and social debts -€4,456
down €4,456 (-75.0%), from €5,945 to €1,489
of which Remuneration and social security: -€3,775
- Profit (loss) carried forward +€1,842
up €1,842 (+4.1%), from -€44,885 to -€43,043
- Trade debts -€232
down €232 (-6.8%), from €3,424 to €3,192
- Gross operating margin -€6,331
down €6,331 (-20.6%), from €30,758 to €24,427
- Staff costs -€4,721
down €4,721 (-17.7%), from €26,628 to €21,907
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.
Cash bridge derived
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 | €14,581 | €17,695 | +€3,115 | +21.4% |
| Fixed assets | 21/28 | €97 | €1,298 | +€1,201 | +1239.0% |
| Tangible fixed assets | 22/27 | €97 | €1,298 | +€1,201 | +1239.0% |
| Plant, machinery and equipment | 23 | €97 | €1,298 | +€1,201 | +1239.0% |
| Current assets | 29/58 | €14,484 | €16,398 | +€1,914 | +13.2% |
| Amounts receivable within one year | 40/41 | €10,404 | €8,224 | -€2,181 | -21.0% |
| Trade receivables | 40 | €10,404 | €8,224 | -€2,181 | -21.0% |
| Cash at bank and in hand | 54/58 | €3,923 | €8,174 | +€4,251 | +108.4% |
| Deferred charges and accrued income | 490/1 | €157 | - | -€157 | |
| Total equity and liabilities | 10/49 | €14,581 | €17,695 | +€3,115 | +21.4% |
| Equity | 10/15 | -€24,425 | -€22,583 | +€1,842 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,885 | -€43,043 | +€1,842 | +4.1% |
| Amounts payable | 17/49 | €39,005 | €40,278 | +€1,272 | +3.3% |
| Amounts payable within one year | 42/48 | €39,005 | €40,278 | +€1,272 | +3.3% |
| Trade debts | 44 | €3,424 | €3,192 | -€232 | -6.8% |
| Suppliers | 440/4 | €3,424 | €3,192 | -€232 | -6.8% |
| Taxes, remuneration and social security | 45 | €5,945 | €1,489 | -€4,456 | -75.0% |
| Taxes | 450/3 | €2,171 | €1,489 | -€682 | -31.4% |
| Remuneration and social security | 454/9 | €3,775 | - | -€3,775 | |
| Other amounts payable | 47/48 | €29,636 | €35,597 | +€5,961 | +20.1% |
| Remuneration, social security and pensions | 62 | €26,628 | €21,907 | -€4,721 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133 | €248 | +€114 | +85.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €30,758 | €24,427 | -€6,331 | -20.6% |
| Operating profit (loss) | 9901 | €3,609 | €1,873 | -€1,737 | -48.1% |
| Financial income | 75/76B | €22 | €29 | +€7 | +31.4% |
| Recurring financial income | 75 | €22 | €29 | +€7 | +31.4% |
| Financial charges | 65/66B | €53 | €54 | +€1 | +2.8% |
| Recurring financial charges | 65 | €53 | €54 | +€1 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €3,579 | €1,848 | -€1,731 | -48.4% |
| Income taxes | 67/77 | €7 | €5 | -€1 | -19.5% |
| Profit (loss) for the period | 9904 | €3,572 | €1,842 | -€1,730 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,572 | €1,842 | -€1,730 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.