ATELIER BOONEN: 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 BOONEN
Largest movements
- Receivables within one year +€50,886
up €50,886 (+32.4%), from €156,871 to €207,757
of which Trade receivables: +€48,810
- Tangible fixed assets -€20,898
down €20,898 (-8.3%), from €252,218 to €231,319
- Intangible fixed assets -€15,000
down €15,000 (-25.0%), from €60,000 to €45,000
- Reserves +€56,351
up €56,351 (+12.1%), from €464,450 to €520,800
of which Distributable reserves: +€56,351
- Other debts -€23,875
down €23,875 (-32.4%), from €73,736 to €49,861
- Trade debts -€10,149
down €10,149 (-25.5%), from €39,787 to €29,638
- Gross operating margin -€48,005
down €48,005 (-27.3%), from €175,873 to €127,868
- Taxes -€14,487
down €14,487 (-40.6%), from €35,642 to €21,154
- Depreciation +€2,675
up €2,675 (+6.2%), from €43,118 to €45,794
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 | €644,228 | €662,619 | +€18,391 | +2.9% |
| Fixed assets | 21/28 | €312,353 | €276,454 | -€35,898 | -11.5% |
| Intangible fixed assets | 21 | €60,000 | €45,000 | -€15,000 | -25.0% |
| Tangible fixed assets | 22/27 | €252,218 | €231,319 | -€20,898 | -8.3% |
| Land and buildings | 22 | €155,412 | €147,385 | -€8,027 | -5.2% |
| Plant, machinery and equipment | 23 | €19,806 | €15,537 | -€4,270 | -21.6% |
| Furniture and vehicles | 24 | €44,878 | €39,731 | -€5,147 | -11.5% |
| Other tangible fixed assets | 26 | €32,121 | €28,666 | -€3,455 | -10.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €331,876 | €386,165 | +€54,289 | +16.4% |
| Stocks and contracts in progress | 3 | €37,553 | €35,251 | -€2,302 | -6.1% |
| Stocks | 30/36 | €37,553 | €35,251 | -€2,302 | -6.1% |
| Amounts receivable within one year | 40/41 | €156,871 | €207,757 | +€50,886 | +32.4% |
| Trade receivables | 40 | €149,271 | €198,081 | +€48,810 | +32.7% |
| Other amounts receivable | 41 | €7,600 | €9,676 | +€2,076 | +27.3% |
| Cash at bank and in hand | 54/58 | €137,452 | €143,158 | +€5,706 | +4.2% |
| Total equity and liabilities | 10/49 | €644,228 | €662,619 | +€18,391 | +2.9% |
| Equity | 10/15 | €494,450 | €550,800 | +€56,351 | +11.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €464,450 | €520,800 | +€56,351 | +12.1% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €461,450 | €517,800 | +€56,351 | +12.2% |
| Amounts payable | 17/49 | €149,778 | €111,819 | -€37,960 | -25.3% |
| Amounts payable within one year | 42/48 | €149,778 | €111,819 | -€37,960 | -25.3% |
| Trade debts | 44 | €39,787 | €29,638 | -€10,149 | -25.5% |
| Suppliers | 440/4 | €39,787 | €29,638 | -€10,149 | -25.5% |
| Taxes, remuneration and social security | 45 | €36,256 | €32,320 | -€3,936 | -10.9% |
| Taxes | 450/3 | €33,091 | €28,734 | -€4,357 | -13.2% |
| Remuneration and social security | 454/9 | €3,165 | €3,586 | +€421 | +13.3% |
| Other amounts payable | 47/48 | €73,736 | €49,861 | -€23,875 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,118 | €45,794 | +€2,675 | +6.2% |
| Other operating charges | 640/8 | €4,226 | €4,112 | -€114 | -2.7% |
| Gross operating margin | 9900 | €175,873 | €127,868 | -€48,005 | -27.3% |
| Operating profit (loss) | 9901 | €128,529 | €77,963 | -€50,566 | -39.3% |
| Financial charges | 65/66B | €606 | €458 | -€148 | -24.4% |
| Recurring financial charges | 65 | €606 | €458 | -€148 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €127,923 | €77,505 | -€50,418 | -39.4% |
| Income taxes | 67/77 | €35,642 | €21,154 | -€14,487 | -40.6% |
| Profit (loss) for the period | 9904 | €92,281 | €56,351 | -€35,930 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,281 | €56,351 | -€35,930 | -38.9% |
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 29 October 2026 via checked.be.