ATELIER C: what changed
What changed
ATELIER C
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
filed annual accounts (NBB)
Net result for the year
€3,611
2024 · -€84+€3,694
Equity
€26,976
2024 · €30,076-€3,100
Cash
€3,081
2024 · €4,557-€1,476
Balance sheet total
€171,581
2024 · €192,982-€21,401
Largest movements
Assets
- Receivables within one year -€11,060
down €11,060 (-94.5%), from €11,708 to €647
of which Other amounts receivable: -€11,060
- Tangible fixed assets -€8,873
down €8,873 (-5.0%), from €176,302 to €167,429
of which Land and buildings: -€7,105
Equity and liabilities
- Debts after one year -€13,696
down €13,696 (-9.9%), from €137,887 to €124,190
- Tax, wage and social debts -€4,077
down €4,077 (-90.7%), from €4,494 to €417
of which Remuneration and social security: -€4,006
- Reserves -€3,100
down €3,100 (-11.6%), from €26,673 to €23,573
of which Distributable reserves: -€3,100
Income statement
- Staff costs -€94,035
down €94,035, from €93,304 to -€731
- Gross operating margin -€92,398
down €92,398 (-83.8%), from €110,213 to €17,815
- Financial charges -€1,512
down €1,512 (-42.2%), from €3,586 to €2,074
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€84
Gross operating margin
-€92,398
Staff costs
+€94,035
Depreciation
+€311
Other operating charges
+€948
Financial income
-€0
Financial charges
+€1,512
Taxes
-€714
Result 2025
€3,611
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,747
Investment
€0
Financing
-€20,223
Cash 2024
€4,557
From operations (derived)
+€18,747
Net result for the year
+€3,611
Depreciation
+€8,873
Receivables within one year
+€11,060
Deferred charges and accrued income
-€8
Trade debts
-€767
Tax, wage and social debts
-€4,077
Accrued charges and deferred income
+€56
Financing
-€20,223
Debts after one year
-€13,696
Current portion of long-term debt
+€184
Contributions, distributions and other
-€6,710
Cash 2025
€3,081
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,982 | €171,581 | -€21,401 | -11.1% |
| Fixed assets | 21/28 | €176,507 | €167,634 | -€8,873 | -5.0% |
| Tangible fixed assets | 22/27 | €176,302 | €167,429 | -€8,873 | -5.0% |
| Land and buildings | 22 | €173,253 | €166,148 | -€7,105 | -4.1% |
| Plant, machinery and equipment | 23 | €54 | €0 | -€54 | -100% |
| Furniture and vehicles | 24 | €1,780 | €646 | -€1,133 | -63.7% |
| Other tangible fixed assets | 26 | €1,215 | €634 | -€581 | -47.8% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €16,475 | €3,947 | -€12,528 | -76.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,708 | €647 | -€11,060 | -94.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,708 | €647 | -€11,060 | -94.5% |
| Cash at bank and in hand | 54/58 | €4,557 | €3,081 | -€1,476 | -32.4% |
| Deferred charges and accrued income | 490/1 | €211 | €219 | +€8 | +3.8% |
| Total equity and liabilities | 10/49 | €192,982 | €171,581 | -€21,401 | -11.1% |
| Equity | 10/15 | €30,076 | €26,976 | -€3,100 | -10.3% |
| Contributions | 10/11 | €2,647 | €2,647 | = | 0.0% |
| Reserves | 13 | €26,673 | €23,573 | -€3,100 | -11.6% |
| Tax-exempt reserves | 132 | €5,625 | €5,625 | = | 0.0% |
| Distributable reserves | 133 | €21,048 | €17,948 | -€3,100 | -14.7% |
| Profit (loss) carried forward | 14 | €755 | €755 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,875 | €1,875 | = | 0.0% |
| Deferred taxes | 168 | €1,875 | €1,875 | = | 0.0% |
| Amounts payable | 17/49 | €161,031 | €142,730 | -€18,301 | -11.4% |
| Amounts payable after more than one year | 17 | €137,887 | €124,190 | -€13,696 | -9.9% |
| Financial debts | 170/4 | €137,887 | €124,190 | -€13,696 | -9.9% |
| Amounts payable within one year | 42/48 | €21,855 | €17,195 | -€4,660 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €13,513 | €13,696 | +€184 | +1.4% |
| Trade debts | 44 | €1,834 | €1,067 | -€767 | -41.8% |
| Suppliers | 440/4 | €1,834 | €1,067 | -€767 | -41.8% |
| Taxes, remuneration and social security | 45 | €4,494 | €417 | -€4,077 | -90.7% |
| Taxes | 450/3 | €432 | €361 | -€71 | -16.4% |
| Remuneration and social security | 454/9 | €4,062 | €56 | -€4,006 | -98.6% |
| Other amounts payable | 47/48 | €2,015 | €2,015 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,289 | €1,345 | +€56 | +4.3% |
| Remuneration, social security and pensions | 62 | €93,304 | -€731 | -€94,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,184 | €8,873 | -€311 | -3.4% |
| Other operating charges | 640/8 | €4,223 | €3,275 | -€948 | -22.4% |
| Gross operating margin | 9900 | €110,213 | €17,815 | -€92,398 | -83.8% |
| Operating profit (loss) | 9901 | €3,502 | €6,399 | +€2,896 | +82.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,586 | €2,074 | -€1,512 | -42.2% |
| Recurring financial charges | 65 | €3,586 | €2,074 | -€1,512 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€84 | €4,324 | +€4,408 | |
| Income taxes | 67/77 | €0 | €714 | +€714 | |
| Profit (loss) for the period | 9904 | -€84 | €3,611 | +€3,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84 | €3,611 | +€3,694 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.