ATELIER C2: 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 C2
Largest movements
- Cash -€16,708
down €16,708 (-47.1%), from €35,479 to €18,771
mainly Accrued charges and deferred income (-€15,750) and Investment in fixed assets (net) (-€8,155)
- Tangible fixed assets +€5,983
up €5,983 (+367%), from €1,629 to €7,612
of which Furniture and vehicles: +€4,387
- Receivables within one year +€3,067
up €3,067 (+287%), from €1,067 to €4,134
of which Trade receivables: +€3,067
- Deferred charges and accrued income -€798
down €798 (-23.8%), from €3,358 to €2,560
- Accrued charges and deferred income -€15,750
no longer reported in 2025 (was €15,750)
- Profit (loss) carried forward +€12,195
up €12,195 (+1,809%), from €674 to €12,869
- Tax, wage and social debts -€4,227
down €4,227 (-38.8%), from €10,882 to €6,655
- Trade debts -€2,272
down €2,272 (-80.2%), from €2,832 to €560
- Advances received +€1,355
new in 2025: €1,355
- Other operating charges -€3,390
down €3,390 (-85.4%), from €3,968 to €578
- Taxes +€1,860
up €1,860 (+93.7%), from €1,985 to €3,845
- Gross operating margin +€1,190
up €1,190 (+6.2%), from €19,103 to €20,293
- Depreciation +€1,037
up €1,037 (+91.4%), from €1,135 to €2,172
- Financial charges -€457
down €457 (-23.3%), from €1,960 to €1,503
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 | €41,713 | €33,257 | -€8,456 | -20.3% |
| Fixed assets | 21/28 | €1,809 | €7,792 | +€5,983 | +331% |
| Tangible fixed assets | 22/27 | €1,629 | €7,612 | +€5,983 | +367% |
| Plant, machinery and equipment | 23 | - | €1,596 | +€1,596 | |
| Furniture and vehicles | 24 | €1,629 | €6,016 | +€4,387 | +269% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €39,904 | €25,465 | -€14,439 | -36.2% |
| Amounts receivable within one year | 40/41 | €1,067 | €4,134 | +€3,067 | +287% |
| Trade receivables | 40 | €1,065 | €4,132 | +€3,067 | +288% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,479 | €18,771 | -€16,708 | -47.1% |
| Deferred charges and accrued income | 490/1 | €3,358 | €2,560 | -€798 | -23.8% |
| Total equity and liabilities | 10/49 | €41,713 | €33,257 | -€8,456 | -20.3% |
| Equity | 10/15 | €8,734 | €20,929 | +€12,195 | +140% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €674 | €12,869 | +€12,195 | +1,809% |
| Amounts payable | 17/49 | €32,979 | €12,328 | -€20,651 | -62.6% |
| Amounts payable within one year | 42/48 | €17,229 | €12,328 | -€4,901 | -28.4% |
| Trade debts | 44 | €2,832 | €560 | -€2,272 | -80.2% |
| Suppliers | 440/4 | €2,832 | €560 | -€2,272 | -80.2% |
| Advances received on contracts in progress | 46 | - | €1,355 | +€1,355 | |
| Taxes, remuneration and social security | 45 | €10,882 | €6,655 | -€4,227 | -38.8% |
| Taxes | 450/3 | €10,882 | €6,655 | -€4,227 | -38.8% |
| Other amounts payable | 47/48 | €3,515 | €3,758 | +€243 | +6.9% |
| Accrued charges and deferred income | 492/3 | €15,750 | - | -€15,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €2,172 | +€1,037 | +91.4% |
| Other operating charges | 640/8 | €3,968 | €578 | -€3,390 | -85.4% |
| Gross operating margin | 9900 | €19,103 | €20,293 | +€1,190 | +6.2% |
| Operating profit (loss) | 9901 | €14,000 | €17,543 | +€3,543 | +25.3% |
| Financial charges | 65/66B | €1,960 | €1,503 | -€457 | -23.3% |
| Recurring financial charges | 65 | €1,960 | €1,503 | -€457 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €12,040 | €16,040 | +€4,000 | +33.2% |
| Income taxes | 67/77 | €1,985 | €3,845 | +€1,860 | +93.7% |
| Profit (loss) for the period | 9904 | €10,055 | €12,195 | +€2,140 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,055 | €12,195 | +€2,140 | +21.3% |
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 14 October 2026 via checked.be.