ATELIER BLEAF: 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 BLEAF
Largest movements
- Cash +€31,327
up €31,327 (+518.8%), from €6,038 to €37,365
mainly Net result for the year (+€32,215) and Depreciation (+€7,954)
- Tangible fixed assets -€6,756
down €6,756 (-33.7%), from €20,058 to €13,302
of which Other tangible fixed assets: -€4,741
- Deferred charges and accrued income +€1,306
up €1,306 (+39.3%), from €3,321 to €4,627
- Formation expenses -€903
down €903 (-100.0%), from €903 to €0
- Reserves +€32,215
up €32,215 (+211.2%), from €15,252 to €47,467
- Tax, wage and social debts -€6,113
down €6,113 (-64.6%), from €9,466 to €3,352
- Trade debts +€1,328
up €1,328 (+55.2%), from €2,405 to €3,732
- Accrued charges and deferred income -€1,023
down €1,023 (-100.0%), from €1,023 to €0
- Gross operating margin +€23,358
up €23,358 (+84.2%), from €27,741 to €51,100
- Taxes +€4,644
up €4,644 (+108.4%), from €4,284 to €8,928
- Financial charges +€970
up €970 (+126.5%), from €767 to €1,736
- Depreciation +€874
up €874 (+12.3%), from €7,080 to €7,954
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 | €50,462 | €76,415 | +€25,953 | +51.4% |
| Formation expenses | 20 | €903 | €0 | -€903 | -100.0% |
| Fixed assets | 21/28 | €20,471 | €14,454 | -€6,018 | -29.4% |
| Intangible fixed assets | 21 | €413 | €1,151 | +€738 | +178.9% |
| Tangible fixed assets | 22/27 | €20,058 | €13,302 | -€6,756 | -33.7% |
| Furniture and vehicles | 24 | €8,223 | €6,207 | -€2,015 | -24.5% |
| Other tangible fixed assets | 26 | €11,836 | €7,095 | -€4,741 | -40.1% |
| Current assets | 29/58 | €29,088 | €61,962 | +€32,874 | +113.0% |
| Amounts receivable within one year | 40/41 | €19,729 | €19,970 | +€241 | +1.2% |
| Trade receivables | 40 | €18,513 | €19,398 | +€885 | +4.8% |
| Other amounts receivable | 41 | €1,216 | €572 | -€644 | -53.0% |
| Cash at bank and in hand | 54/58 | €6,038 | €37,365 | +€31,327 | +518.8% |
| Deferred charges and accrued income | 490/1 | €3,321 | €4,627 | +€1,306 | +39.3% |
| Total equity and liabilities | 10/49 | €50,462 | €76,415 | +€25,953 | +51.4% |
| Equity | 10/15 | €16,252 | €48,467 | +€32,215 | +198.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,252 | €47,467 | +€32,215 | +211.2% |
| Distributable reserves | 133 | €15,252 | €47,467 | +€32,215 | +211.2% |
| Amounts payable | 17/49 | €34,210 | €27,948 | -€6,262 | -18.3% |
| Amounts payable within one year | 42/48 | €33,187 | €27,948 | -€5,239 | -15.8% |
| Trade debts | 44 | €2,405 | €3,732 | +€1,328 | +55.2% |
| Suppliers | 440/4 | €2,405 | €3,732 | +€1,328 | +55.2% |
| Taxes, remuneration and social security | 45 | €9,466 | €3,352 | -€6,113 | -64.6% |
| Taxes | 450/3 | €9,466 | €3,352 | -€6,113 | -64.6% |
| Other amounts payable | 47/48 | €21,317 | €20,864 | -€453 | -2.1% |
| Accrued charges and deferred income | 492/3 | €1,023 | €0 | -€1,023 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,080 | €7,954 | +€874 | +12.3% |
| Other operating charges | 640/8 | €358 | €266 | -€92 | -25.7% |
| Gross operating margin | 9900 | €27,741 | €51,100 | +€23,358 | +84.2% |
| Operating profit (loss) | 9901 | €20,303 | €42,879 | +€22,576 | +111.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €767 | €1,736 | +€970 | +126.5% |
| Recurring financial charges | 65 | €767 | €1,736 | +€970 | +126.5% |
| Profit (loss) for the period before taxes | 9903 | €19,536 | €41,143 | +€21,607 | +110.6% |
| Income taxes | 67/77 | €4,284 | €8,928 | +€4,644 | +108.4% |
| Profit (loss) for the period | 9904 | €15,252 | €32,215 | +€16,963 | +111.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,252 | €32,215 | +€16,963 | +111.2% |
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.