Atelier Aloïs: 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 Aloïs
Largest movements
- Cash +€6,169
up €6,169 (+28.4%), from €21,742 to €27,911
mainly Net result for the year (+€12,314) and Other debts (+€8,616)
- Debts after one year -€17,082
down €17,082 (-18.8%), from €90,676 to €73,594
- Reserves +€12,314
up €12,314 (+77.7%), from €15,850 to €28,164
- Other debts +€8,616
up €8,616 (+112%), from €7,694 to €16,310
- Tax, wage and social debts +€2,060
up €2,060 (+32.6%), from €6,314 to €8,373
of which Taxes: +€3,960
- Gross operating margin -€10,016
down €10,016 (-28.9%), from €34,602 to €24,586
- Taxes -€5,626
down €5,626 (-54.5%), from €10,314 to €4,688
- Financial charges -€734
down €734 (-9.1%), from €8,029 to €7,294
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 | €176,440 | €182,290 | +€5,850 | +3.3% |
| Fixed assets | 21/28 | €151,949 | €151,659 | -€290 | -0.2% |
| Tangible fixed assets | 22/27 | €543 | €253 | -€290 | -53.4% |
| Furniture and vehicles | 24 | €543 | €253 | -€290 | -53.4% |
| Financial fixed assets | 28 | €151,406 | €151,406 | = | 0.0% |
| Current assets | 29/58 | €24,491 | €30,631 | +€6,139 | +25.1% |
| Amounts receivable within one year | 40/41 | €125 | €16 | -€109 | -87.1% |
| Other amounts receivable | 41 | €125 | €16 | -€109 | -87.1% |
| Cash at bank and in hand | 54/58 | €21,742 | €27,911 | +€6,169 | +28.4% |
| Deferred charges and accrued income | 490/1 | €2,624 | €2,704 | +€80 | +3.0% |
| Total equity and liabilities | 10/49 | €176,440 | €182,290 | +€5,850 | +3.3% |
| Equity | 10/15 | €50,850 | €63,164 | +€12,314 | +24.2% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €15,850 | €28,164 | +€12,314 | +77.7% |
| Distributable reserves | 133 | €15,850 | €28,164 | +€12,314 | +77.7% |
| Amounts payable | 17/49 | €125,591 | €119,126 | -€6,464 | -5.1% |
| Amounts payable after more than one year | 17 | €90,676 | €73,594 | -€17,082 | -18.8% |
| Financial debts | 170/4 | €90,676 | €73,594 | -€17,082 | -18.8% |
| Amounts payable within one year | 42/48 | €34,468 | €45,152 | +€10,684 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €17,606 | €18,468 | +€862 | +4.9% |
| Trade debts | 44 | €2,854 | €2,001 | -€853 | -29.9% |
| Suppliers | 440/4 | €2,854 | €2,001 | -€853 | -29.9% |
| Taxes, remuneration and social security | 45 | €6,314 | €8,373 | +€2,060 | +32.6% |
| Taxes | 450/3 | €4,414 | €8,373 | +€3,960 | +89.7% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €7,694 | €16,310 | +€8,616 | +112% |
| Accrued charges and deferred income | 492/3 | €447 | €380 | -€67 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €290 | -€36 | -11.2% |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Gross operating margin | 9900 | €34,602 | €24,586 | -€10,016 | -28.9% |
| Operating profit (loss) | 9901 | €34,126 | €24,297 | -€9,829 | -28.8% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €8,029 | €7,294 | -€734 | -9.1% |
| Recurring financial charges | 65 | €8,029 | €7,294 | -€734 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €26,164 | €17,002 | -€9,161 | -35.0% |
| Income taxes | 67/77 | €10,314 | €4,688 | -€5,626 | -54.5% |
| Profit (loss) for the period | 9904 | €15,850 | €12,314 | -€3,536 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,850 | €12,314 | -€3,536 | -22.3% |
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 26 October 2026 via checked.be.