Atelier Bens: 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 Bens
Largest movements
- Cash -€42,888
down €42,888 (-29.7%), from €144,202 to €101,315
mainly Investment in fixed assets (net) (-€48,458) and Trade debts (-€32,022)
- Tangible fixed assets +€19,583
up €19,583 (+10.4%), from €188,749 to €208,332
of which Land and buildings: +€32,229
- Receivables within one year -€12,792
down €12,792 (-35.2%), from €36,371 to €23,579
of which Trade receivables: -€8,290
- Stocks and contracts +€5,410
up €5,410 (+101%), from €5,336 to €10,746
- Trade debts -€32,022
down €32,022 (-92.6%), from €34,565 to €2,543
- Other debts +€10,240
up €10,240 (+7.8%), from €131,674 to €141,915
- Debts after one year -€6,809
down €6,809 (-53.3%), from €12,772 to €5,964
- Gross operating margin -€27,163
down €27,163 (-38.8%), from €70,027 to €42,864
- Taxes -€7,489
down €7,489 (-97.7%), from €7,666 to €177
- Depreciation +€7,133
up €7,133 (+31.4%), from €22,742 to €29,875
- Financial charges +€938
up €938 (+8.3%), from €11,295 to €12,233
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 | €377,035 | €345,507 | -€31,528 | -8.4% |
| Fixed assets | 21/28 | €190,785 | €209,368 | +€18,583 | +9.7% |
| Intangible fixed assets | 21 | €2,036 | €1,036 | -€1,000 | -49.1% |
| Tangible fixed assets | 22/27 | €188,749 | €208,332 | +€19,583 | +10.4% |
| Land and buildings | 22 | €129,055 | €161,284 | +€32,229 | +25.0% |
| Plant, machinery and equipment | 23 | €37,600 | €33,293 | -€4,308 | -11.5% |
| Furniture and vehicles | 24 | €3,270 | €2,311 | -€959 | -29.3% |
| Leasing and similar rights | 25 | €18,824 | €11,444 | -€7,380 | -39.2% |
| Current assets | 29/58 | €186,250 | €136,139 | -€50,111 | -26.9% |
| Stocks and contracts in progress | 3 | €5,336 | €10,746 | +€5,410 | +101% |
| Stocks | 30/36 | €5,336 | €10,746 | +€5,410 | +101% |
| Amounts receivable within one year | 40/41 | €36,371 | €23,579 | -€12,792 | -35.2% |
| Trade receivables | 40 | €10,583 | €2,292 | -€8,290 | -78.3% |
| Other amounts receivable | 41 | €25,788 | €21,287 | -€4,502 | -17.5% |
| Cash at bank and in hand | 54/58 | €144,202 | €101,315 | -€42,888 | -29.7% |
| Deferred charges and accrued income | 490/1 | €340 | €500 | +€159 | +46.9% |
| Total equity and liabilities | 10/49 | €377,035 | €345,507 | -€31,528 | -8.4% |
| Equity | 10/15 | €159,353 | €158,762 | -€591 | -0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €153,500 | €153,500 | = | 0.0% |
| Distributable reserves | 133 | €153,500 | €153,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €853 | €262 | -€591 | -69.3% |
| Amounts payable | 17/49 | €217,682 | €186,745 | -€30,937 | -14.2% |
| Amounts payable after more than one year | 17 | €12,772 | €5,964 | -€6,809 | -53.3% |
| Financial debts | 170/4 | €12,772 | €5,964 | -€6,809 | -53.3% |
| Amounts payable within one year | 42/48 | €194,852 | €170,626 | -€24,226 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €6,503 | €6,809 | +€306 | +4.7% |
| Trade debts | 44 | €34,565 | €2,543 | -€32,022 | -92.6% |
| Suppliers | 440/4 | €34,565 | €2,543 | -€32,022 | -92.6% |
| Advances received on contracts in progress | 46 | €16,359 | €16,359 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,750 | €3,000 | -€2,750 | -47.8% |
| Taxes | 450/3 | €5,750 | €3,000 | -€2,750 | -47.8% |
| Other amounts payable | 47/48 | €131,674 | €141,915 | +€10,240 | +7.8% |
| Accrued charges and deferred income | 492/3 | €10,058 | €10,156 | +€97 | +1.0% |
| Non-recurring operating income | 76A | €128 | - | -€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,742 | €29,875 | +€7,133 | +31.4% |
| Other operating charges | 640/8 | €1,859 | €1,357 | -€501 | -27.0% |
| Gross operating margin | 9900 | €70,027 | €42,864 | -€27,163 | -38.8% |
| Operating profit (loss) | 9901 | €45,426 | €11,631 | -€33,795 | -74.4% |
| Financial income | 75/76B | €1,354 | €1,021 | -€334 | -24.6% |
| Recurring financial income | 75 | €1,354 | €1,021 | -€334 | -24.6% |
| Financial charges | 65/66B | €11,295 | €12,233 | +€938 | +8.3% |
| Recurring financial charges | 65 | €11,295 | €12,233 | +€938 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €35,486 | €419 | -€35,066 | -98.8% |
| Income taxes | 67/77 | €7,666 | €177 | -€7,489 | -97.7% |
| Profit (loss) for the period | 9904 | €27,820 | €242 | -€27,578 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,820 | €242 | -€27,578 | -99.1% |
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 21 October 2026 via checked.be.