Atelier Choay: 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 Choay
Largest movements
- Receivables within one year +€7,171
new in 2025: €7,171
of which Trade receivables: +€6,171
- Cash -€719
down €719 (-17.6%), from €4,093 to €3,374
mainly Receivables within one year (-€7,171) and Investment in fixed assets (net) (-€945)
- Tangible fixed assets +€642
up €642 (+223%), from €287 to €929
- Profit (loss) carried forward +€4,763
up €4,763, from -€67 to €4,696
- Tax, wage and social debts +€2,231
up €2,231 (+3,024%), from €74 to €2,305
- Turnover +€2,431
up €2,431 (+36.7%), from €6,630 to €9,060
- Gross operating margin +€1,839
up €1,839 (+30.4%), from €6,045 to €7,884
- Taxes +€830
up €830 (+166%), from €500 to €1,330
- Purchases and services +€591
up €591 (+101%), from €585 to €1,176
- Staff costs +€403
up €403 (+102%), from €394 to €797
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 | €4,381 | €11,475 | +€7,094 | +162% |
| Fixed assets | 21/28 | €287 | €929 | +€642 | +223% |
| Tangible fixed assets | 22/27 | €287 | €929 | +€642 | +223% |
| Furniture and vehicles | 24 | €287 | €929 | +€642 | +223% |
| Current assets | 29/58 | €4,093 | €10,545 | +€6,452 | +158% |
| Amounts receivable within one year | 40/41 | - | €7,171 | +€7,171 | |
| Trade receivables | 40 | - | €6,171 | +€6,171 | |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €4,093 | €3,374 | -€719 | -17.6% |
| Total equity and liabilities | 10/49 | €4,381 | €11,475 | +€7,094 | +162% |
| Equity | 10/15 | €2,933 | €7,696 | +€4,763 | +162% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67 | €4,696 | +€4,763 | |
| Amounts payable | 17/49 | €1,448 | €3,779 | +€2,331 | +161% |
| Amounts payable within one year | 42/48 | €1,448 | €3,779 | +€2,331 | +161% |
| Trade debts | 44 | - | €100 | +€100 | |
| Suppliers | 440/4 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €74 | €2,305 | +€2,231 | +3,024% |
| Taxes | 450/3 | €74 | €2,305 | +€2,231 | +3,024% |
| Other amounts payable | 47/48 | €1,374 | €1,374 | = | 0.0% |
| Turnover | 70 | €6,630 | €9,060 | +€2,431 | +36.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €585 | €1,176 | +€591 | +101% |
| Remuneration, social security and pensions | 62 | €394 | €797 | +€403 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €303 | +€16 | +5.5% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €6,045 | €7,884 | +€1,839 | +30.4% |
| Operating profit (loss) | 9901 | €5,300 | €6,718 | +€1,418 | +26.8% |
| Financial charges | 65/66B | €70 | €67 | -€3 | -3.7% |
| Recurring financial charges | 65 | €70 | €67 | -€3 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €5,230 | €6,650 | +€1,421 | +27.2% |
| Income taxes | 67/77 | €500 | €1,330 | +€830 | +166% |
| Profit (loss) for the period | 9904 | €4,730 | €5,320 | +€591 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,730 | €5,320 | +€591 | +12.5% |
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 25 October 2026 via checked.be.