Atelier Cambier: what changed
What changed
Atelier Cambier
NACE 88.993, Social work activities without accommodation
filed annual accounts (NBB)
Net result for the year
€287,015
2024 · €297,724-€10,710
Equity
€803,999
2024 · €547,703+€256,297
Cash
€1.5m
2024 · €1.2m+€339,839
Balance sheet total
€5.6m
2024 · €6.5m-€916,505
Largest movements
Assets
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Cash +€339,839
up €339,839 (+29.0%), from €1.2m to €1.5m
mainly Current investments (+€1.0m) and Net result for the year (+€287,015)
- Receivables within one year +€313,114
up €313,114 (+12.0%), from €2.6m to €2.9m
of which Other amounts receivable: +€305,154
- Intangible fixed assets -€293,333
no longer reported in 2025 (was €293,333)
- Formation expenses -€157,271
down €157,271 (-100%), from €157,271 to €0
Equity and liabilities
- Debts after one year -€684,891
down €684,891 (-28.5%), from €2.4m to €1.7m
of which Other amounts payable: -€656,103
- Profit (loss) carried forward +€287,015
up €287,015 (+31.5%), from -€911,697 to -€624,683
- Debts within one year -€219,475
down €219,475 (-6.8%), from €3.2m to €3.0m
of which Tax, wage and social debts: -€272,410
- Provisions -€191,682
down €191,682 (-77.6%), from €247,160 to €55,479
- Accrued charges and deferred income -€76,755
down €76,755 (-94.5%), from €81,255 to €4,500
Income statement
- Turnover -€1.9m
down €1.9m (-17.9%), from €10.8m to €8.8m
- Staff costs -€995,411
down €995,411 (-12.0%), from €8.3m to €7.3m
- Goods and materials -€517,923
down €517,923 (-10.3%), from €5.0m to €4.5m
of which Purchases: -€603,506
- Services and other goods -€396,002
down €396,002 (-23.2%), from €1.7m to €1.3m
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
€297,724
Turnover
-€1.9m
Other operating income
-€39,835
Goods and materials
+€517,923
Services and other goods
+€396,002
Staff costs
+€995,411
Depreciation
+€31,365
Write-downs
+€32,088
Other operating charges
-€1,505
Other operating items
-€29,473
Financial income
+€108
Financial charges
+€18,246
Result 2025
€287,015
raises the resultlowers the resultnot broken down further in the accounts
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
-€214,090
Investment
+€1.3m
Financing
-€715,609
Cash 2024
€1.2m
From operations (derived)
-€214,090
Net result for the year
+€287,015
Depreciation
+€216,533
Receivables after one year
+€6,963
Stocks and contracts
+€50,262
Receivables within one year
-€313,114
Deferred charges and accrued income
+€26,164
Provisions
-€191,682
Debts within one year
-€219,475
Accrued charges and deferred income
-€76,755
Investment (derived)
+€1.3m
Investment in fixed assets (net)
+€269,537
Current investments
+€1.0m
Financing
-€715,609
Debts after one year
-€684,891
Contributions, distributions and other
-€30,718
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,515,705 | €5,599,199 | -€916,505 | -14.1% |
| Formation expenses | 20 | €157,271 | €0 | -€157,271 | -100% |
| Fixed assets | 21/28 | €1,323,627 | €994,828 | -€328,799 | -24.8% |
| Intangible fixed assets | 21 | €293,333 | - | -€293,333 | |
| Tangible fixed assets | 22/27 | €848,229 | €823,253 | -€24,976 | -2.9% |
| Land and buildings | 22 | €688,576 | €648,702 | -€39,875 | -5.8% |
| Plant, machinery and equipment | 23 | €117,940 | €135,324 | +€17,384 | +14.7% |
| Furniture and vehicles | 24 | €41,713 | €39,227 | -€2,486 | -6.0% |
| Financial fixed assets | 28 | €182,065 | €171,575 | -€10,490 | -5.8% |
| Affiliated companies | 280/1 | €94,950 | €94,950 | = | 0.0% |
| Participating interests | 280 | €4,950 | €4,950 | = | 0.0% |
| Amounts receivable | 281 | €90,000 | €90,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €87,115 | €76,625 | -€10,490 | -12.0% |
| Amounts receivable and cash guarantees | 285/8 | €87,115 | €76,625 | -€10,490 | -12.0% |
| Current assets | 29/58 | €5,034,807 | €4,604,372 | -€430,435 | -8.5% |
| Amounts receivable after more than one year | 29 | €80,072 | €73,110 | -€6,963 | -8.7% |
| Other amounts receivable | 291 | €80,072 | €73,110 | -€6,963 | -8.7% |
| Stocks and contracts in progress | 3 | €102,959 | €52,697 | -€50,262 | -48.8% |
| Stocks | 30/36 | €102,959 | €52,697 | -€50,262 | -48.8% |
| Raw materials and consumables | 30/31 | €102,959 | €52,697 | -€50,262 | -48.8% |
| Amounts receivable within one year | 40/41 | €2,600,133 | €2,913,247 | +€313,114 | +12.0% |
| Trade receivables | 40 | €2,103,416 | €2,111,377 | +€7,960 | +0.4% |
| Other amounts receivable | 41 | €496,717 | €801,871 | +€305,154 | +61.4% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €1,171,469 | €1,511,308 | +€339,839 | +29.0% |
| Deferred charges and accrued income | 490/1 | €80,173 | €54,009 | -€26,164 | -32.6% |
| Total equity and liabilities | 10/49 | €6,515,705 | €5,599,199 | -€916,505 | -14.1% |
| Equity | 10/15 | €547,703 | €803,999 | +€256,297 | +46.8% |
| Reserves | 13 | €1,025,439 | €1,025,439 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€911,697 | -€624,683 | +€287,015 | +31.5% |
| Investment grants | 15 | €433,961 | €403,243 | -€30,718 | -7.1% |
| Provisions and deferred taxes | 16 | €247,160 | €55,479 | -€191,682 | -77.6% |
| Provisions for liabilities and charges | 160/5 | €247,160 | €55,479 | -€191,682 | -77.6% |
| Major repairs and maintenance | 162 | €107,160 | €55,479 | -€51,682 | -48.2% |
| Other liabilities and charges | 164/5 | €140,000 | - | -€140,000 | |
| Amounts payable | 17/49 | €5,720,842 | €4,739,722 | -€981,120 | -17.1% |
| Amounts payable after more than one year | 17 | €2,404,726 | €1,719,836 | -€684,891 | -28.5% |
| Financial debts | 170/4 | €80,072 | €73,110 | -€6,963 | -8.7% |
| Credit institutions | 173 | €80,072 | €73,110 | -€6,963 | -8.7% |
| Trade debts | 175 | €29,100 | €7,275 | -€21,825 | -75.0% |
| Bills of exchange payable | 1751 | €29,100 | €7,275 | -€21,825 | -75.0% |
| Other amounts payable | 178/9 | €2,295,554 | €1,639,451 | -€656,103 | -28.6% |
| Amounts payable within one year | 42/48 | €3,234,861 | €3,015,386 | -€219,475 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €738,904 | €739,203 | +€299 | 0.0% |
| Trade debts | 44 | €721,573 | €794,936 | +€73,363 | +10.2% |
| Suppliers | 440/4 | €721,573 | €794,936 | +€73,363 | +10.2% |
| Advances received on contracts in progress | 46 | €21,927 | €1,200 | -€20,727 | -94.5% |
| Taxes, remuneration and social security | 45 | €1,617,823 | €1,345,412 | -€272,410 | -16.8% |
| Taxes | 450/3 | €225,191 | €186,840 | -€38,351 | -17.0% |
| Remuneration and social security | 454/9 | €1,392,632 | €1,158,573 | -€234,059 | -16.8% |
| Accrued charges and deferred income | 492/3 | €81,255 | €4,500 | -€76,755 | -94.5% |
| Operating income | 70/76A | €16,031,365 | €13,836,939 | -€2.2m | -13.7% |
| Turnover | 70 | €10,773,196 | €8,842,156 | -€1.9m | -17.9% |
| Membership fees, donations, legacies and grants | 73 | €3,876,172 | €4,504,477 | +€628,304 | +16.2% |
| Other operating income | 74 | €350,718 | €310,883 | -€39,835 | -11.4% |
| Non-recurring operating income | 76A | €1,031,278 | €179,423 | -€851,855 | -82.6% |
| Operating charges | 60/66A | €15,751,282 | €13,585,920 | -€2.2m | -13.7% |
| Goods for resale, raw materials and consumables | 60 | €5,023,956 | €4,506,033 | -€517,923 | -10.3% |
| Purchases | 600/8 | €5,059,277 | €4,455,771 | -€603,506 | -11.9% |
| Change in stocks: decrease (increase) | 609 | -€35,321 | €50,262 | +€85,583 | |
| Services and other goods | 61 | €1,705,838 | €1,309,835 | -€396,002 | -23.2% |
| Remuneration, social security and pensions | 62 | €8,262,589 | €7,267,178 | -€995,411 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247,898 | €216,533 | -€31,365 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €49,575 | €17,487 | -€32,088 | -64.7% |
| Other operating charges | 640/8 | €12,609 | €14,114 | +€1,505 | +11.9% |
| Operating charges capitalised as restructuring costs | 649 | -€157,372 | - | +€157,372 | |
| Non-recurring operating charges | 66A | €505,862 | €306,421 | -€199,441 | -39.4% |
| Operating profit (loss) | 9901 | €280,083 | €251,019 | -€29,064 | -10.4% |
| Financial income | 75/76B | €39,640 | €39,748 | +€108 | +0.3% |
| Recurring financial income | 75 | €39,640 | €39,748 | +€108 | +0.3% |
| Income from financial fixed assets | 750 | €5,233 | €9,150 | +€3,916 | +74.8% |
| Other financial income | 752/9 | €34,407 | €30,599 | -€3,809 | -11.1% |
| Financial charges | 65/66B | €21,999 | €3,753 | -€18,246 | -82.9% |
| Recurring financial charges | 65 | €21,574 | €3,753 | -€17,821 | -82.6% |
| Debt charges | 650 | €2,806 | €1,541 | -€1,265 | -45.1% |
| Other financial charges | 652/9 | €18,768 | €2,212 | -€16,556 | -88.2% |
| Non-recurring financial charges | 66B | €425 | - | -€425 | |
| Profit (loss) for the period before taxes | 9903 | €297,724 | €287,015 | -€10,710 | -3.6% |
| Profit (loss) for the period | 9904 | €297,724 | €287,015 | -€10,710 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €297,724 | €287,015 | -€10,710 | -3.6% |
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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 3 November 2026 via checked.be.