Atelier Becker: 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 Becker
Largest movements
- Receivables within one year +€1,568
up €1,568 (+5.5%), from €28,299 to €29,866
of which Trade receivables: +€1,241
- Trade debts +€1,255
up €1,255 (+2152.0%), from €58 to €1,314
- Gross operating margin +€10,950
up €10,950, from -€9,571 to €1,379
- Depreciation -€643
down €643 (-73.0%), from €880 to €238
- Other operating charges +€314
up €314 (+59.2%), from €529 to €843
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 | €30,095 | €31,219 | +€1,123 | +3.7% |
| Fixed assets | 21/28 | €726 | €488 | -€238 | -32.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €726 | €488 | -€238 | -32.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €726 | €488 | -€238 | -32.7% |
| Current assets | 29/58 | €29,369 | €30,730 | +€1,361 | +4.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €28,299 | €29,866 | +€1,568 | +5.5% |
| Trade receivables | 40 | €27,733 | €28,974 | +€1,241 | +4.5% |
| Other amounts receivable | 41 | €565 | €892 | +€326 | +57.7% |
| Cash at bank and in hand | 54/58 | €1,071 | €864 | -€207 | -19.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €30,095 | €31,219 | +€1,123 | +3.7% |
| Equity | 10/15 | -€462 | -€302 | +€160 | +34.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,462 | -€2,302 | +€160 | +6.5% |
| Amounts payable | 17/49 | €30,557 | €31,521 | +€964 | +3.2% |
| Amounts payable within one year | 42/48 | €30,557 | €31,521 | +€964 | +3.2% |
| Trade debts | 44 | €58 | €1,314 | +€1,255 | +2152.0% |
| Suppliers | 440/4 | €58 | €1,314 | +€1,255 | +2152.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,499 | €30,207 | -€292 | -1.0% |
| Remuneration, social security and pensions | 62 | €22 | €0 | -€22 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €238 | -€643 | -73.0% |
| Other operating charges | 640/8 | €529 | €843 | +€314 | +59.2% |
| Gross operating margin | 9900 | -€9,571 | €1,379 | +€10,950 | |
| Operating profit (loss) | 9901 | -€11,002 | €298 | +€11,301 | |
| Financial income | 75/76B | €70 | €1 | -€69 | -98.6% |
| Recurring financial income | 75 | €70 | €1 | -€69 | -98.6% |
| Financial charges | 65/66B | €140 | €139 | -€1 | -0.5% |
| Recurring financial charges | 65 | €140 | €139 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,073 | €160 | +€11,233 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +123.1% |
| Profit (loss) for the period | 9904 | -€11,073 | €160 | +€11,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,073 | €160 | +€11,233 |
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 12 October 2026 via checked.be.