Atelier B: what changed
Two fiscal 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
- Tangible fixed assets -€26,037
down €26,037 (-4.6%), from €571,015 to €544,978
of which Land and buildings: -€17,537
- Debts after one year -€14,982
down €14,982 (-4.2%), from €360,600 to €345,617
- Profit (loss) carried forward -€10,896
down €10,896 (-157.1%), from -€6,936 to -€17,832
- Financial charges +€2,930
up €2,930 (+18.3%), from €16,051 to €18,980
- Depreciation +€1,209
up €1,209 (+4.9%), from €24,828 to €26,037
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.
Cash bridge derived
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 | €592,726 | €570,333 | -€22,393 | -3.8% |
| Fixed assets | 21/28 | €571,015 | €544,978 | -€26,037 | -4.6% |
| Tangible fixed assets | 22/27 | €571,015 | €544,978 | -€26,037 | -4.6% |
| Land and buildings | 22 | €536,620 | €519,083 | -€17,537 | -3.3% |
| Plant, machinery and equipment | 23 | €34,395 | €25,895 | -€8,500 | -24.7% |
| Current assets | 29/58 | €21,711 | €25,355 | +€3,644 | +16.8% |
| Cash at bank and in hand | 54/58 | €21,711 | €25,355 | +€3,644 | +16.8% |
| Total equity and liabilities | 10/49 | €592,726 | €570,333 | -€22,393 | -3.8% |
| Equity | 10/15 | €108,064 | €97,168 | -€10,896 | -10.1% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,936 | -€17,832 | -€10,896 | -157.1% |
| Amounts payable | 17/49 | €484,662 | €473,165 | -€11,497 | -2.4% |
| Amounts payable after more than one year | 17 | €360,600 | €345,617 | -€14,982 | -4.2% |
| Financial debts | 170/4 | €360,600 | €345,617 | -€14,982 | -4.2% |
| Amounts payable within one year | 42/48 | €116,802 | €117,218 | +€416 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €14,512 | €14,982 | +€470 | +3.2% |
| Trade debts | 44 | €350 | €233 | -€117 | -33.3% |
| Suppliers | 440/4 | €350 | €233 | -€117 | -33.3% |
| Taxes, remuneration and social security | 45 | €1,940 | €2,002 | +€62 | +3.2% |
| Taxes | 450/3 | €1,940 | €2,002 | +€62 | +3.2% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,260 | €10,330 | +€3,070 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,828 | €26,037 | +€1,209 | +4.9% |
| Other operating charges | 640/8 | €2,816 | €2,459 | -€357 | -12.7% |
| Gross operating margin | 9900 | €36,758 | €36,580 | -€178 | -0.5% |
| Operating profit (loss) | 9901 | €9,115 | €8,084 | -€1,031 | -11.3% |
| Financial charges | 65/66B | €16,051 | €18,980 | +€2,930 | +18.3% |
| Recurring financial charges | 65 | €16,051 | €18,980 | +€2,930 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,936 | -€10,896 | -€3,960 | -57.1% |
| Profit (loss) for the period | 9904 | -€6,936 | -€10,896 | -€3,960 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,936 | -€10,896 | -€3,960 | -57.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.