ATELIER CLAAR: 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 CLAAR
Largest movements
- Cash -€44,939
down €44,939 (-46.6%), from €96,507 to €51,568
mainly Tax, wage and social debts (-€29,627) and Receivables within one year (-€16,014)
- Receivables within one year +€16,014
up €16,014 (+67.8%), from €23,611 to €39,625
of which Trade receivables: +€8,582
- Deferred charges and accrued income +€12,587
up €12,587 (+521%), from €2,415 to €15,002
- Tangible fixed assets -€4,498
down €4,498 (-59.7%), from €7,536 to €3,038
- Financial fixed assets -€3,000
down €3,000 (-100%), from €3,000 to €0
- Tax, wage and social debts -€29,627
down €29,627 (-89.1%), from €33,256 to €3,628
- Accrued charges and deferred income -€7,554
down €7,554 (-100%), from €7,554 to €0
- Other debts +€7,435
up €7,435 (+64.2%), from €11,579 to €19,014
- Trade debts +€6,316
up €6,316 (+706%), from €894 to €7,210
- Gross operating margin -€34,086
down €34,086 (-81.6%), from €41,755 to €7,668
- Taxes -€9,026
down €9,026 (-85.2%), from €10,594 to €1,568
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 | €133,069 | €109,234 | -€23,836 | -17.9% |
| Fixed assets | 21/28 | €10,536 | €3,038 | -€7,498 | -71.2% |
| Tangible fixed assets | 22/27 | €7,536 | €3,038 | -€4,498 | -59.7% |
| Furniture and vehicles | 24 | €7,536 | €3,038 | -€4,498 | -59.7% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €122,533 | €106,196 | -€16,337 | -13.3% |
| Amounts receivable within one year | 40/41 | €23,611 | €39,625 | +€16,014 | +67.8% |
| Trade receivables | 40 | €22,206 | €30,788 | +€8,582 | +38.6% |
| Other amounts receivable | 41 | €1,406 | €8,838 | +€7,432 | +529% |
| Cash at bank and in hand | 54/58 | €96,507 | €51,568 | -€44,939 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,415 | €15,002 | +€12,587 | +521% |
| Total equity and liabilities | 10/49 | €133,069 | €109,234 | -€23,836 | -17.9% |
| Equity | 10/15 | €78,694 | €78,812 | +€118 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,094 | €60,094 | = | 0.0% |
| Distributable reserves | 133 | €60,094 | €60,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €118 | +€118 | |
| Amounts payable | 17/49 | €54,375 | €30,422 | -€23,954 | -44.1% |
| Amounts payable within one year | 42/48 | €46,821 | €30,422 | -€16,400 | -35.0% |
| Financial debts | 43 | €1,092 | €570 | -€523 | -47.9% |
| Credit institutions | 430/8 | €1,092 | €570 | -€523 | -47.9% |
| Trade debts | 44 | €894 | €7,210 | +€6,316 | +706% |
| Suppliers | 440/4 | €894 | €7,210 | +€6,316 | +706% |
| Taxes, remuneration and social security | 45 | €33,256 | €3,628 | -€29,627 | -89.1% |
| Taxes | 450/3 | €33,256 | €3,628 | -€29,627 | -89.1% |
| Other amounts payable | 47/48 | €11,579 | €19,014 | +€7,435 | +64.2% |
| Accrued charges and deferred income | 492/3 | €7,554 | €0 | -€7,554 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,377 | €5,002 | -€375 | -7.0% |
| Other operating charges | 640/8 | €708 | €877 | +€169 | +23.8% |
| Gross operating margin | 9900 | €41,755 | €7,668 | -€34,086 | -81.6% |
| Operating profit (loss) | 9901 | €35,670 | €1,789 | -€33,880 | -95.0% |
| Financial income | 75/76B | €0 | €123 | +€123 | +39,558% |
| Recurring financial income | 75 | €0 | €123 | +€123 | +39,558% |
| Financial charges | 65/66B | €161 | €226 | +€65 | +40.3% |
| Recurring financial charges | 65 | €161 | €226 | +€65 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €35,509 | €1,686 | -€33,823 | -95.3% |
| Income taxes | 67/77 | €10,594 | €1,568 | -€9,026 | -85.2% |
| Profit (loss) for the period | 9904 | €24,915 | €118 | -€24,797 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,915 | €118 | -€24,797 | -99.5% |
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 29 October 2026 via checked.be.