ATELIER B: 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 B
Largest movements
- Stocks and contracts -€40,415
down €40,415 (-33.9%), from €119,154 to €78,739
- Cash +€33,360
up €33,360 (+21.1%), from €157,750 to €191,110
mainly Stocks and contracts (+€40,415) and Net result for the year (+€6,504)
- Receivables within one year -€5,527
down €5,527 (-7.4%), from €75,104 to €69,577
of which Trade receivables: -€4,263
- Trade debts -€25,372
down €25,372 (-22.4%), from €113,109 to €87,737
- Profit (loss) carried forward +€6,504
up €6,504 (+3.3%), from €197,383 to €203,887
- Tax, wage and social debts +€3,806
up €3,806 (+18.8%), from €20,280 to €24,086
of which Remuneration and social security: +€2,781
- Gross operating margin -€24,549
down €24,549 (-19.9%), from €123,339 to €98,790
- Financial income +€15,303
up €15,303 (+2,329%), from €657 to €15,960
- Staff costs +€4,846
up €4,846 (+5.2%), from €92,412 to €97,258
- Taxes -€4,184
no longer reported in 2022 (was €4,184)
- Financial charges +€1,750
up €1,750 (+45.5%), from €3,849 to €5,599
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,143 | €344,081 | -€15,062 | -4.2% |
| Fixed assets | 21/28 | €7,135 | €4,655 | -€2,480 | -34.8% |
| Tangible fixed assets | 22/27 | €7,135 | €4,655 | -€2,480 | -34.8% |
| Plant, machinery and equipment | 23 | - | €1,088 | +€1,088 | |
| Furniture and vehicles | 24 | €7,135 | €3,567 | -€3,568 | -50.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €352,008 | €339,426 | -€12,582 | -3.6% |
| Stocks and contracts in progress | 3 | €119,154 | €78,739 | -€40,415 | -33.9% |
| Stocks | 30/36 | €119,154 | €78,739 | -€40,415 | -33.9% |
| Amounts receivable within one year | 40/41 | €75,104 | €69,577 | -€5,527 | -7.4% |
| Trade receivables | 40 | €9,140 | €4,877 | -€4,263 | -46.6% |
| Other amounts receivable | 41 | €65,964 | €64,700 | -€1,264 | -1.9% |
| Cash at bank and in hand | 54/58 | €157,750 | €191,110 | +€33,360 | +21.1% |
| Total equity and liabilities | 10/49 | €359,143 | €344,081 | -€15,062 | -4.2% |
| Equity | 10/15 | €225,754 | €232,258 | +€6,504 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €9,771 | €9,771 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €7,911 | €7,911 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €197,383 | €203,887 | +€6,504 | +3.3% |
| Amounts payable | 17/49 | €133,389 | €111,823 | -€21,566 | -16.2% |
| Amounts payable within one year | 42/48 | €133,389 | €111,823 | -€21,566 | -16.2% |
| Trade debts | 44 | €113,109 | €87,737 | -€25,372 | -22.4% |
| Suppliers | 440/4 | €113,109 | €87,737 | -€25,372 | -22.4% |
| Taxes, remuneration and social security | 45 | €20,280 | €24,086 | +€3,806 | +18.8% |
| Taxes | 450/3 | €5,954 | €6,980 | +€1,026 | +17.2% |
| Remuneration and social security | 454/9 | €14,326 | €17,107 | +€2,781 | +19.4% |
| Remuneration, social security and pensions | 62 | €92,412 | €97,258 | +€4,846 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,567 | €3,589 | +€22 | +0.6% |
| Other operating charges | 640/8 | €2,764 | €1,799 | -€965 | -34.9% |
| Gross operating margin | 9900 | €123,339 | €98,790 | -€24,549 | -19.9% |
| Operating profit (loss) | 9901 | €24,596 | -€3,856 | -€28,452 | |
| Financial income | 75/76B | €657 | €15,960 | +€15,303 | +2,329% |
| Recurring financial income | 75 | €657 | €15,960 | +€15,303 | +2,329% |
| Financial charges | 65/66B | €3,849 | €5,599 | +€1,750 | +45.5% |
| Recurring financial charges | 65 | €3,849 | €5,599 | +€1,750 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €21,404 | €6,504 | -€14,900 | -69.6% |
| Income taxes | 67/77 | €4,184 | - | -€4,184 | |
| Profit (loss) for the period | 9904 | €17,220 | €6,504 | -€10,716 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,220 | €6,504 | -€10,716 | -62.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2021 and 31 January 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.