ATELIER ALBO: 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 ALBO
Largest movements
- Tangible fixed assets -€13,176
down €13,176 (-41.2%), from €31,968 to €18,792
of which Land and buildings: -€8,157
- Stocks and contracts -€8,458
down €8,458 (-20.3%), from €41,683 to €33,225
- Cash +€3,958
up €3,958 (+23.7%), from €16,678 to €20,636
mainly Net result for the year (+€16,747) and Depreciation (+€13,176)
- Receivables within one year +€2,297
up €2,297 (+12.2%), from €18,877 to €21,174
of which Other amounts receivable: +€8,590
- Trade debts -€27,410
down €27,410 (-90.8%), from €30,193 to €2,783
- Reserves +€16,747
up €16,747 (+35.8%), from €46,837 to €63,584
- Tax, wage and social debts -€4,657
down €4,657 (-14.8%), from €31,520 to €26,863
of which Taxes: -€3,656
- Gross operating margin +€15,582
up €15,582 (+38.4%), from €40,615 to €56,196
- Taxes +€4,295
up €4,295 (+144%), from €2,979 to €7,274
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 | €110,551 | €95,231 | -€15,320 | -13.9% |
| Fixed assets | 21/28 | €31,968 | €18,792 | -€13,176 | -41.2% |
| Tangible fixed assets | 22/27 | €31,968 | €18,792 | -€13,176 | -41.2% |
| Land and buildings | 22 | €19,535 | €11,378 | -€8,157 | -41.8% |
| Plant, machinery and equipment | 23 | €3,229 | €2,016 | -€1,213 | -37.6% |
| Furniture and vehicles | 24 | €9,204 | €5,398 | -€3,806 | -41.4% |
| Current assets | 29/58 | €78,583 | €76,439 | -€2,144 | -2.7% |
| Stocks and contracts in progress | 3 | €41,683 | €33,225 | -€8,458 | -20.3% |
| Stocks | 30/36 | €41,683 | €33,225 | -€8,458 | -20.3% |
| Amounts receivable within one year | 40/41 | €18,877 | €21,174 | +€2,297 | +12.2% |
| Trade receivables | 40 | €16,571 | €10,278 | -€6,293 | -38.0% |
| Other amounts receivable | 41 | €2,306 | €10,896 | +€8,590 | +373% |
| Cash at bank and in hand | 54/58 | €16,678 | €20,636 | +€3,958 | +23.7% |
| Deferred charges and accrued income | 490/1 | €1,345 | €1,404 | +€59 | +4.4% |
| Total equity and liabilities | 10/49 | €110,551 | €95,231 | -€15,320 | -13.9% |
| Equity | 10/15 | €48,837 | €65,584 | +€16,747 | +34.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,837 | €63,584 | +€16,747 | +35.8% |
| Distributable reserves | 133 | €46,837 | €63,584 | +€16,747 | +35.8% |
| Amounts payable | 17/49 | €61,713 | €29,647 | -€32,067 | -52.0% |
| Amounts payable within one year | 42/48 | €61,713 | €29,647 | -€32,067 | -52.0% |
| Trade debts | 44 | €30,193 | €2,783 | -€27,410 | -90.8% |
| Suppliers | 440/4 | €30,193 | €2,783 | -€27,410 | -90.8% |
| Taxes, remuneration and social security | 45 | €31,520 | €26,863 | -€4,657 | -14.8% |
| Taxes | 450/3 | €29,763 | €26,108 | -€3,656 | -12.3% |
| Remuneration and social security | 454/9 | €1,757 | €756 | -€1,001 | -57.0% |
| Non-recurring operating income | 76A | - | €11,404 | +€11,404 | |
| Remuneration, social security and pensions | 62 | €16,736 | €16,429 | -€307 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,049 | €13,176 | +€128 | +1.0% |
| Other operating charges | 640/8 | €1,454 | €1,543 | +€89 | +6.1% |
| Gross operating margin | 9900 | €40,615 | €56,196 | +€15,582 | +38.4% |
| Operating profit (loss) | 9901 | €9,376 | €25,048 | +€15,672 | +167% |
| Financial income | 75/76B | €50 | €46 | -€4 | -8.4% |
| Recurring financial income | 75 | €50 | €46 | -€4 | -8.4% |
| Financial charges | 65/66B | €1,499 | €1,073 | -€426 | -28.4% |
| Recurring financial charges | 65 | €1,499 | €1,073 | -€426 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €7,927 | €24,020 | +€16,094 | +203% |
| Income taxes | 67/77 | €2,979 | €7,274 | +€4,295 | +144% |
| Profit (loss) for the period | 9904 | €4,948 | €16,747 | +€11,799 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €4,948 | €16,747 | +€11,799 | +238% |
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 30 October 2026 via checked.be.