Atelier BSC: 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.
What changed
Atelier BSC
NACE 95.250, Repair and maintenance of computers, personal and household goods, and motor vehicles and motorcycles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,007
2024 · €7,118-€3,111
Equity
€51,406
2024 · €47,399+€4,007
Cash
€368
2024 · €668-€300
Balance sheet total
€193,269
2024 · €191,510+€1,759
Largest movements
Assets
- Stocks and contracts +€4,463
up €4,463 (+39.8%), from €11,207 to €15,669
- Tangible fixed assets -€4,072
down €4,072 (-22.8%), from €17,871 to €13,799
Equity and liabilities
- Debts after one year -€4,101
down €4,101 (-41.7%), from €9,828 to €5,727
- Profit (loss) carried forward +€4,007
up €4,007 (+13.3%), from €30,139 to €34,146
- Other debts +€3,000
up €3,000 (+50.0%), from €6,000 to €9,000
- Trade debts -€2,213
down €2,213 (-2.1%), from €104,597 to €102,384
Income statement
- Gross operating margin -€4,467
down €4,467 (-30.5%), from €14,649 to €10,183
- Taxes -€1,310
down €1,310 (-38.5%), from €3,399 to €2,089
- Depreciation -€369
down €369 (-8.3%), from €4,440 to €4,072
- Financial charges +€365
up €365 (+13.2%), from €2,777 to €3,143
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.
Result 2024
€7,118
Gross operating margin
-€4,467
Depreciation
+€369
Other operating charges
-€53
Financial income
+€96
Financial charges
-€365
Taxes
+€1,310
Result 2025
€4,007
raises the resultlowers the result
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.
From operations
+€3,021
Investment
€0
Financing
-€3,322
Cash 2024
€668
From operations (derived)
+€3,021
Net result for the year
+€4,007
Depreciation
+€4,072
Stocks and contracts
-€4,463
Receivables within one year
-€1,305
Deferred charges and accrued income
-€363
Trade debts
-€2,213
Tax, wage and social debts
+€286
Other debts
+€3,000
Financing
-€3,322
Debts after one year
-€4,101
Current portion of long-term debt
+€249
Short-term financial debts
+€530
Cash 2025
€368
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,510 | €193,269 | +€1,759 | +0.9% |
| Fixed assets | 21/28 | €17,871 | €13,799 | -€4,072 | -22.8% |
| Tangible fixed assets | 22/27 | €17,871 | €13,799 | -€4,072 | -22.8% |
| Land and buildings | 22 | €7,963 | €6,729 | -€1,234 | -15.5% |
| Plant, machinery and equipment | 23 | €6,014 | €5,123 | -€891 | -14.8% |
| Furniture and vehicles | 24 | €3,894 | €1,947 | -€1,947 | -50.0% |
| Current assets | 29/58 | €173,639 | €179,470 | +€5,830 | +3.4% |
| Stocks and contracts in progress | 3 | €11,207 | €15,669 | +€4,463 | +39.8% |
| Stocks | 30/36 | €11,207 | €15,669 | +€4,463 | +39.8% |
| Amounts receivable within one year | 40/41 | €161,765 | €163,070 | +€1,305 | +0.8% |
| Trade receivables | 40 | €103,229 | €99,121 | -€4,108 | -4.0% |
| Other amounts receivable | 41 | €58,536 | €63,949 | +€5,414 | +9.2% |
| Cash at bank and in hand | 54/58 | €668 | €368 | -€300 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €191,510 | €193,269 | +€1,759 | +0.9% |
| Equity | 10/15 | €47,399 | €51,406 | +€4,007 | +8.5% |
| Contributions | 10/11 | €15,400 | €15,400 | = | 0.0% |
| Contributions outside capital | 11 | €15,400 | €15,400 | = | 0.0% |
| Other | 1109/19 | €15,400 | €15,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,139 | €34,146 | +€4,007 | +13.3% |
| Amounts payable | 17/49 | €144,111 | €141,863 | -€2,249 | -1.6% |
| Amounts payable after more than one year | 17 | €9,828 | €5,727 | -€4,101 | -41.7% |
| Financial debts | 170/4 | €9,828 | €5,727 | -€4,101 | -41.7% |
| Amounts payable within one year | 42/48 | €128,535 | €130,387 | +€1,852 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €4,254 | €4,504 | +€249 | +5.9% |
| Financial debts | 43 | €2,541 | €3,071 | +€530 | +20.9% |
| Credit institutions | 430/8 | €2,541 | €3,071 | +€530 | +20.9% |
| Trade debts | 44 | €104,597 | €102,384 | -€2,213 | -2.1% |
| Suppliers | 440/4 | €104,597 | €102,384 | -€2,213 | -2.1% |
| Advances received on contracts in progress | 46 | €821 | €821 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,321 | €10,607 | +€286 | +2.8% |
| Taxes | 450/3 | €10,321 | €10,607 | +€286 | +2.8% |
| Other amounts payable | 47/48 | €6,000 | €9,000 | +€3,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €5,749 | €5,749 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,440 | €4,072 | -€369 | -8.3% |
| Other operating charges | 640/8 | €125 | €178 | +€53 | +42.6% |
| Gross operating margin | 9900 | €14,649 | €10,183 | -€4,467 | -30.5% |
| Operating profit (loss) | 9901 | €10,084 | €5,933 | -€4,151 | -41.2% |
| Financial income | 75/76B | €3,211 | €3,307 | +€96 | +3.0% |
| Recurring financial income | 75 | €3,211 | €3,307 | +€96 | +3.0% |
| Financial charges | 65/66B | €2,777 | €3,143 | +€365 | +13.2% |
| Recurring financial charges | 65 | €2,777 | €3,143 | +€365 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €10,517 | €6,097 | -€4,420 | -42.0% |
| Income taxes | 67/77 | €3,399 | €2,089 | -€1,310 | -38.5% |
| Profit (loss) for the period | 9904 | €7,118 | €4,007 | -€3,111 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,118 | €4,007 | -€3,111 | -43.7% |
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 28 October 2026 via checked.be.