ATELIER B 4: 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 4
Largest movements
- Receivables within one year -€4,821
down €4,821 (-2.8%), from €170,973 to €166,152
of which Trade receivables: -€5,907
- Other debts +€29,629
up €29,629 (+45.4%), from €65,282 to €94,911
- Trade debts -€12,141
down €12,141 (-69.3%), from €17,521 to €5,379
- Advances received -€8,910
down €8,910 (-33.8%), from €26,334 to €17,424
- Tax, wage and social debts -€8,209
down €8,209 (-43.2%), from €18,988 to €10,779
of which Remuneration and social security: -€9,040
- Profit (loss) carried forward -€7,696
down €7,696 (-71.9%), from €10,708 to €3,013
- Gross operating margin +€875
up €875 (+12.3%), from -€7,109 to -€6,233
- Financial charges +€323
up €323 (+34.2%), from €944 to €1,268
- Taxes +€199
up €199, from -€4 to €195
- Other operating charges -€181
no longer reported in 2025 (was €181)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,973 | €166,152 | -€4,821 | -2.8% |
| Current assets | 29/58 | €170,973 | €166,152 | -€4,821 | -2.8% |
| Amounts receivable within one year | 40/41 | €170,973 | €166,152 | -€4,821 | -2.8% |
| Trade receivables | 40 | €21,242 | €15,334 | -€5,907 | -27.8% |
| Other amounts receivable | 41 | €149,731 | €150,818 | +€1,086 | +0.7% |
| Total equity and liabilities | 10/49 | €170,973 | €166,152 | -€4,821 | -2.8% |
| Equity | 10/15 | €35,141 | €27,445 | -€7,696 | -21.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,840 | €5,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,981 | €3,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,708 | €3,013 | -€7,696 | -71.9% |
| Amounts payable | 17/49 | €135,832 | €138,707 | +€2,875 | +2.1% |
| Amounts payable within one year | 42/48 | €135,832 | €138,707 | +€2,875 | +2.1% |
| Financial debts | 43 | €7,707 | €10,213 | +€2,506 | +32.5% |
| Credit institutions | 430/8 | €7,707 | €10,213 | +€2,506 | +32.5% |
| Trade debts | 44 | €17,521 | €5,379 | -€12,141 | -69.3% |
| Suppliers | 440/4 | €17,521 | €5,379 | -€12,141 | -69.3% |
| Advances received on contracts in progress | 46 | €26,334 | €17,424 | -€8,910 | -33.8% |
| Taxes, remuneration and social security | 45 | €18,988 | €10,779 | -€8,209 | -43.2% |
| Taxes | 450/3 | €2,318 | €3,149 | +€831 | +35.8% |
| Remuneration and social security | 454/9 | €16,670 | €7,630 | -€9,040 | -54.2% |
| Other amounts payable | 47/48 | €65,282 | €94,911 | +€29,629 | +45.4% |
| Other operating charges | 640/8 | €181 | - | -€181 | |
| Gross operating margin | 9900 | -€7,109 | -€6,233 | +€875 | +12.3% |
| Operating profit (loss) | 9901 | -€7,289 | -€6,233 | +€1,056 | +14.5% |
| Financial charges | 65/66B | €944 | €1,268 | +€323 | +34.2% |
| Recurring financial charges | 65 | €944 | €1,268 | +€323 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,234 | -€7,501 | +€733 | +8.9% |
| Income taxes | 67/77 | -€4 | €195 | +€199 | |
| Profit (loss) for the period | 9904 | -€8,230 | -€7,696 | +€534 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,230 | -€7,696 | +€534 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.