ATELIER AIMÉE: 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 AIMÉE
Largest movements
- Cash +€31,985
up €31,985 (+36.3%), from €88,145 to €120,130
mainly Depreciation (+€27,296) and Accrued charges and deferred income (+€19,486)
- Tangible fixed assets +€20,607
up €20,607 (+8.8%), from €235,283 to €255,889
of which Other tangible fixed assets: +€18,911
- Accrued charges and deferred income +€19,486
up €19,486 (+33.2%), from €58,610 to €78,096
- Trade debts +€13,923
up €13,923 (+68.4%), from €20,365 to €34,288
- Profit (loss) carried forward +€10,831
up €10,831 (+39.0%), from €27,800 to €38,630
- Current portion of long-term debt +€4,541
up €4,541 (+28.8%), from €15,783 to €20,324
- Staff costs -€7,431
down €7,431 (-70.5%), from €10,535 to €3,104
- Taxes +€1,756
new in 2024: €1,756
- Depreciation +€982
up €982 (+3.7%), from €26,314 to €27,296
- Gross operating margin -€862
down €862 (-1.7%), from €50,438 to €49,576
- Other operating charges +€788
up €788 (+31.6%), from €2,493 to €3,281
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,948 | €388,307 | +€51,358 | +15.2% |
| Fixed assets | 21/28 | €236,208 | €256,116 | +€19,908 | +8.4% |
| Intangible fixed assets | 21 | €925 | €226 | -€699 | -75.5% |
| Tangible fixed assets | 22/27 | €235,283 | €255,889 | +€20,607 | +8.8% |
| Land and buildings | 22 | €179,383 | €168,383 | -€11,000 | -6.1% |
| Plant, machinery and equipment | 23 | €27,651 | €40,347 | +€12,696 | +45.9% |
| Other tangible fixed assets | 26 | €28,249 | €47,160 | +€18,911 | +66.9% |
| Current assets | 29/58 | €100,740 | €132,191 | +€31,450 | +31.2% |
| Stocks and contracts in progress | 3 | €4,330 | €6,198 | +€1,868 | +43.1% |
| Stocks | 30/36 | €4,330 | €6,198 | +€1,868 | +43.1% |
| Amounts receivable within one year | 40/41 | €7,572 | €3,793 | -€3,780 | -49.9% |
| Trade receivables | 40 | €7,572 | €3,049 | -€4,523 | -59.7% |
| Other amounts receivable | 41 | - | €744 | +€744 | |
| Cash at bank and in hand | 54/58 | €88,145 | €120,130 | +€31,985 | +36.3% |
| Deferred charges and accrued income | 490/1 | €693 | €2,071 | +€1,378 | +198.8% |
| Total equity and liabilities | 10/49 | €336,948 | €388,307 | +€51,358 | +15.2% |
| Equity | 10/15 | €28,800 | €39,630 | +€10,831 | +37.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,800 | €38,630 | +€10,831 | +39.0% |
| Amounts payable | 17/49 | €308,149 | €348,676 | +€40,528 | +13.2% |
| Amounts payable after more than one year | 17 | €209,039 | €211,769 | +€2,730 | +1.3% |
| Financial debts | 170/4 | €209,039 | €211,769 | +€2,730 | +1.3% |
| Amounts payable within one year | 42/48 | €40,500 | €58,812 | +€18,311 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €15,783 | €20,324 | +€4,541 | +28.8% |
| Trade debts | 44 | €20,365 | €34,288 | +€13,923 | +68.4% |
| Suppliers | 440/4 | €20,365 | €34,288 | +€13,923 | +68.4% |
| Taxes, remuneration and social security | 45 | €4,352 | €4,200 | -€152 | -3.5% |
| Taxes | 450/3 | €4,352 | €4,200 | -€152 | -3.5% |
| Accrued charges and deferred income | 492/3 | €58,610 | €78,096 | +€19,486 | +33.2% |
| Remuneration, social security and pensions | 62 | €10,535 | €3,104 | -€7,431 | -70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,314 | €27,296 | +€982 | +3.7% |
| Other operating charges | 640/8 | €2,493 | €3,281 | +€788 | +31.6% |
| Gross operating margin | 9900 | €50,438 | €49,576 | -€862 | -1.7% |
| Operating profit (loss) | 9901 | €11,096 | €15,894 | +€4,798 | +43.2% |
| Financial income | 75/76B | €1 | €96 | +€95 | +9204.9% |
| Recurring financial income | 75 | €1 | €96 | +€95 | +9204.9% |
| Financial charges | 65/66B | €3,340 | €3,403 | +€63 | +1.9% |
| Recurring financial charges | 65 | €3,340 | €3,403 | +€63 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €7,757 | €12,587 | +€4,829 | +62.3% |
| Income taxes | 67/77 | - | €1,756 | +€1,756 | |
| Profit (loss) for the period | 9904 | €7,757 | €10,831 | +€3,073 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,757 | €10,831 | +€3,073 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.