ATELIER B. ARCHITECTURE: 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. ARCHITECTURE
Largest movements
- Receivables within one year -€2,848
down €2,848 (-63.8%), from €4,463 to €1,614
of which Trade receivables: -€2,983
- Cash +€2,314
up €2,314 (+16.8%), from €13,763 to €16,076
mainly Other debts (+€4,271) and Receivables within one year (+€2,848)
- Deferred charges and accrued income -€1,991
down €1,991 (-73.0%), from €2,726 to €735
- Tangible fixed assets -€1,040
down €1,040 (-16.5%), from €6,285 to €5,246
of which Land and buildings: -€744
- Other debts +€4,271
up €4,271 (+131%), from €3,259 to €7,530
- Profit (loss) carried forward -€3,086
down €3,086 (-20.3%), from €15,212 to €12,127
- Trade debts -€2,867
down €2,867 (-94.9%), from €3,021 to €153
- Tax, wage and social debts -€1,883
down €1,883 (-58.0%), from €3,244 to €1,361
of which Remuneration and social security: -€1,700
- Gross operating margin +€2,139
up €2,139 (+118%), from €1,812 to €3,950
- Depreciation -€836
down €836 (-44.6%), from €1,875 to €1,040
- Other operating charges -€422
down €422 (-37.3%), from €1,133 to €711
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 | €27,236 | €23,671 | -€3,565 | -13.1% |
| Fixed assets | 21/28 | €6,285 | €5,246 | -€1,040 | -16.5% |
| Tangible fixed assets | 22/27 | €6,285 | €5,246 | -€1,040 | -16.5% |
| Land and buildings | 22 | €5,835 | €5,091 | -€744 | -12.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €450 | €155 | -€296 | -65.7% |
| Current assets | 29/58 | €20,951 | €18,426 | -€2,526 | -12.1% |
| Amounts receivable within one year | 40/41 | €4,463 | €1,614 | -€2,848 | -63.8% |
| Trade receivables | 40 | €4,396 | €1,413 | -€2,983 | -67.9% |
| Other amounts receivable | 41 | €66 | €201 | +€135 | +203% |
| Cash at bank and in hand | 54/58 | €13,763 | €16,076 | +€2,314 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,726 | €735 | -€1,991 | -73.0% |
| Total equity and liabilities | 10/49 | €27,236 | €23,671 | -€3,565 | -13.1% |
| Equity | 10/15 | €17,712 | €14,627 | -€3,086 | -17.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,212 | €12,127 | -€3,086 | -20.3% |
| Amounts payable | 17/49 | €9,524 | €9,045 | -€479 | -5.0% |
| Amounts payable within one year | 42/48 | €9,524 | €9,045 | -€479 | -5.0% |
| Trade debts | 44 | €3,021 | €153 | -€2,867 | -94.9% |
| Suppliers | 440/4 | €3,021 | €153 | -€2,867 | -94.9% |
| Taxes, remuneration and social security | 45 | €3,244 | €1,361 | -€1,883 | -58.0% |
| Taxes | 450/3 | €1,544 | €1,361 | -€183 | -11.8% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €3,259 | €7,530 | +€4,271 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,875 | €1,040 | -€836 | -44.6% |
| Other operating charges | 640/8 | €1,133 | €711 | -€422 | -37.3% |
| Gross operating margin | 9900 | €1,812 | €3,950 | +€2,139 | +118% |
| Operating profit (loss) | 9901 | -€1,197 | €2,200 | +€3,397 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.8% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.8% |
| Financial charges | 65/66B | €110 | €121 | +€11 | +9.7% |
| Recurring financial charges | 65 | €110 | €121 | +€11 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,288 | €2,079 | +€3,368 | |
| Income taxes | 67/77 | €148 | €165 | +€17 | +11.3% |
| Profit (loss) for the period | 9904 | -€1,437 | €1,914 | +€3,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,437 | €1,914 | +€3,351 |
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 30 October 2026 via checked.be.