ATELIER ARRANGE: 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 ARRANGE
Largest movements
- Receivables within one year +€40,666
up €40,666 (+76.5%), from €53,142 to €93,808
of which Trade receivables: +€27,958
- Tangible fixed assets +€7,051
new in 2025: €7,051
of which Furniture and vehicles: +€3,832
- Cash +€7,050
up €7,050 (+10.0%), from €70,637 to €77,687
mainly Net result for the year (+€44,552) and Trade debts (+€10,209)
- Reserves +€44,552
up €44,552 (+107%), from €41,485 to €86,037
- Trade debts +€10,209
up €10,209 (+84.5%), from €12,079 to €22,287
- Short-term financial debts -€2,047
down €2,047 (-100%), from €2,047 to €0
- Advances received +€1,840
new in 2025: €1,840
- Taxes -€2,612
down €2,612 (-18.5%), from €14,123 to €11,511
- Gross operating margin +€1,369
up €1,369 (+2.4%), from €56,979 to €58,347
- Financial charges +€1,290
up €1,290 (+455%), from €284 to €1,574
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 | €126,233 | €180,214 | +€53,981 | +42.8% |
| Fixed assets | 21/28 | - | €7,051 | +€7,051 | |
| Tangible fixed assets | 22/27 | - | €7,051 | +€7,051 | |
| Plant, machinery and equipment | 23 | - | €3,219 | +€3,219 | |
| Furniture and vehicles | 24 | - | €3,832 | +€3,832 | |
| Current assets | 29/58 | €126,233 | €173,163 | +€46,930 | +37.2% |
| Stocks and contracts in progress | 3 | €1,728 | €0 | -€1,728 | -100% |
| Stocks | 30/36 | €1,728 | €0 | -€1,728 | -100% |
| Amounts receivable within one year | 40/41 | €53,142 | €93,808 | +€40,666 | +76.5% |
| Trade receivables | 40 | €49,699 | €77,657 | +€27,958 | +56.3% |
| Other amounts receivable | 41 | €3,443 | €16,151 | +€12,708 | +369% |
| Cash at bank and in hand | 54/58 | €70,637 | €77,687 | +€7,050 | +10.0% |
| Deferred charges and accrued income | 490/1 | €726 | €1,667 | +€941 | +130% |
| Total equity and liabilities | 10/49 | €126,233 | €180,214 | +€53,981 | +42.8% |
| Equity | 10/15 | €46,485 | €91,037 | +€44,552 | +95.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,485 | €86,037 | +€44,552 | +107% |
| Distributable reserves | 133 | €41,485 | €86,037 | +€44,552 | +107% |
| Amounts payable | 17/49 | €79,748 | €89,176 | +€9,429 | +11.8% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,508 | €38,937 | +€9,429 | +32.0% |
| Financial debts | 43 | €2,047 | €0 | -€2,047 | -100% |
| Credit institutions | 430/8 | €2,047 | €0 | -€2,047 | -100% |
| Trade debts | 44 | €12,079 | €22,287 | +€10,209 | +84.5% |
| Suppliers | 440/4 | €12,079 | €22,287 | +€10,209 | +84.5% |
| Advances received on contracts in progress | 46 | - | €1,840 | +€1,840 | |
| Taxes, remuneration and social security | 45 | €14,170 | €14,809 | +€639 | +4.5% |
| Taxes | 450/3 | €14,170 | €12,181 | -€1,989 | -14.0% |
| Remuneration and social security | 454/9 | - | €2,628 | +€2,628 | |
| Other amounts payable | 47/48 | €1,212 | €0 | -€1,212 | -100% |
| Accrued charges and deferred income | 492/3 | €240 | €240 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €487 | +€487 | |
| Other operating charges | 640/8 | €1,102 | €528 | -€574 | -52.1% |
| Gross operating margin | 9900 | €56,979 | €58,347 | +€1,369 | +2.4% |
| Operating profit (loss) | 9901 | €55,877 | €57,332 | +€1,456 | +2.6% |
| Financial income | 75/76B | €16 | €305 | +€290 | +1,866% |
| Recurring financial income | 75 | €16 | €305 | +€290 | +1,866% |
| Financial charges | 65/66B | €284 | €1,574 | +€1,290 | +455% |
| Recurring financial charges | 65 | €284 | €1,574 | +€1,290 | +455% |
| Profit (loss) for the period before taxes | 9903 | €55,608 | €56,063 | +€455 | +0.8% |
| Income taxes | 67/77 | €14,123 | €11,511 | -€2,612 | -18.5% |
| Profit (loss) for the period | 9904 | €41,485 | €44,552 | +€3,067 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,485 | €44,552 | +€3,067 | +7.4% |
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.