Atelier Areas: 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 Areas
Largest movements
- Receivables within one year +€99,631
up €99,631 (+425%), from €23,460 to €123,090
of which Trade receivables: +€104,021
- Cash -€61,831
down €61,831 (-21.3%), from €290,494 to €228,663
mainly Contributions, distributions and other (-€142,138) and Receivables within one year (-€99,631)
- Current investments +€60,000
new in 2025: €60,000
- Other debts +€121,290
up €121,290 (+581%), from €20,869 to €142,159
- Reserves -€46,349
down €46,349 (-16.6%), from €278,813 to €232,463
- Tax, wage and social debts +€14,890
up €14,890 (+156%), from €9,562 to €24,452
- Gross operating margin +€44,528
up €44,528 (+47.5%), from €93,750 to €138,279
- Taxes +€14,292
up €14,292 (+55.5%), from €25,746 to €40,038
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 | €318,896 | €413,604 | +€94,708 | +29.7% |
| Fixed assets | 21/28 | €4,942 | €1,851 | -€3,091 | -62.5% |
| Tangible fixed assets | 22/27 | €4,942 | €1,851 | -€3,091 | -62.5% |
| Plant, machinery and equipment | 23 | €2,175 | €1,038 | -€1,138 | -52.3% |
| Furniture and vehicles | 24 | €2,767 | €814 | -€1,954 | -70.6% |
| Current assets | 29/58 | €313,953 | €411,753 | +€97,800 | +31.2% |
| Amounts receivable within one year | 40/41 | €23,460 | €123,090 | +€99,631 | +425% |
| Trade receivables | 40 | €19,069 | €123,090 | +€104,021 | +545% |
| Other amounts receivable | 41 | €4,390 | €0 | -€4,390 | -100% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €290,494 | €228,663 | -€61,831 | -21.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €318,896 | €413,604 | +€94,708 | +29.7% |
| Equity | 10/15 | €278,813 | €232,463 | -€46,349 | -16.6% |
| Reserves | 13 | €278,813 | €232,463 | -€46,349 | -16.6% |
| Distributable reserves | 133 | €278,813 | €232,463 | -€46,349 | -16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,083 | €181,141 | +€141,058 | +352% |
| Amounts payable within one year | 42/48 | €40,083 | €178,951 | +€138,868 | +346% |
| Current portion of amounts payable after more than one year | 42 | €8,465 | €8,426 | -€40 | -0.5% |
| Trade debts | 44 | €1,188 | €3,915 | +€2,727 | +230% |
| Suppliers | 440/4 | €1,188 | €3,915 | +€2,727 | +230% |
| Taxes, remuneration and social security | 45 | €9,562 | €24,452 | +€14,890 | +156% |
| Taxes | 450/3 | €9,562 | €24,452 | +€14,890 | +156% |
| Other amounts payable | 47/48 | €20,869 | €142,159 | +€121,290 | +581% |
| Accrued charges and deferred income | 492/3 | - | €2,190 | +€2,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,091 | €3,091 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €577 | +€127 | +28.4% |
| Gross operating margin | 9900 | €93,750 | €138,279 | +€44,528 | +47.5% |
| Operating profit (loss) | 9901 | €90,210 | €134,611 | +€44,401 | +49.2% |
| Financial income | 75/76B | €2,301 | €2,590 | +€289 | +12.6% |
| Recurring financial income | 75 | €2,301 | €2,590 | +€289 | +12.6% |
| Financial charges | 65/66B | €1,181 | €1,375 | +€194 | +16.4% |
| Recurring financial charges | 65 | €1,181 | €1,375 | +€194 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €91,330 | €135,827 | +€44,497 | +48.7% |
| Income taxes | 67/77 | €25,746 | €40,038 | +€14,292 | +55.5% |
| Profit (loss) for the period | 9904 | €65,584 | €95,788 | +€30,204 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,584 | €95,788 | +€30,204 | +46.1% |
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 28 October 2026 via checked.be.