Atelier CLB: what changed
Two fiscal 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 CLB
Largest movements
- Cash +€11,894
up €11,894 (+61.6%), from €19,317 to €31,211
mainly Net result for the year (+€11,049) and Tax, wage and social debts (+€8,595)
- Tangible fixed assets -€3,294
down €3,294 (-28.4%), from €11,599 to €8,305
of which Furniture and vehicles: -€1,750
- Other debts -€12,876
no longer reported in 2025 (was €12,876)
- Profit (loss) carried forward +€11,049
up €11,049 (+70.6%), from €15,641 to €26,690
- Tax, wage and social debts +€8,595
up €8,595 (+236.2%), from €3,639 to €12,234
of which Taxes: +€6,746
- Trade debts +€1,672
up €1,672 (+25.2%), from €6,645 to €8,317
- Gross operating margin +€27,941
up €27,941 (+140.9%), from €19,832 to €47,773
- Staff costs +€20,761
up €20,761 (+362.3%), from €5,730 to €26,491
- Taxes +€1,513
up €1,513 (+66.2%), from €2,287 to €3,800
- Depreciation +€1,402
up €1,402 (+74.1%), from €1,892 to €3,294
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.
Cash bridge derived
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 | €42,801 | €51,241 | +€8,441 | +19.7% |
| Fixed assets | 21/28 | €11,599 | €8,305 | -€3,294 | -28.4% |
| Tangible fixed assets | 22/27 | €11,599 | €8,305 | -€3,294 | -28.4% |
| Plant, machinery and equipment | 23 | €5,351 | €3,807 | -€1,544 | -28.9% |
| Furniture and vehicles | 24 | €6,248 | €4,498 | -€1,750 | -28.0% |
| Current assets | 29/58 | €31,202 | €42,937 | +€11,735 | +37.6% |
| Amounts receivable within one year | 40/41 | €11,885 | €11,726 | -€159 | -1.3% |
| Trade receivables | 40 | €11,885 | €9,683 | -€2,202 | -18.5% |
| Other amounts receivable | 41 | - | €2,043 | +€2,043 | |
| Cash at bank and in hand | 54/58 | €19,317 | €31,211 | +€11,894 | +61.6% |
| Total equity and liabilities | 10/49 | €42,801 | €51,241 | +€8,441 | +19.7% |
| Equity | 10/15 | €19,641 | €30,690 | +€11,049 | +56.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,641 | €26,690 | +€11,049 | +70.6% |
| Amounts payable | 17/49 | €23,159 | €20,551 | -€2,608 | -11.3% |
| Amounts payable within one year | 42/48 | €23,159 | €20,551 | -€2,608 | -11.3% |
| Trade debts | 44 | €6,645 | €8,317 | +€1,672 | +25.2% |
| Suppliers | 440/4 | €6,645 | €8,317 | +€1,672 | +25.2% |
| Taxes, remuneration and social security | 45 | €3,639 | €12,234 | +€8,595 | +236.2% |
| Taxes | 450/3 | €3,171 | €9,916 | +€6,746 | +212.7% |
| Remuneration and social security | 454/9 | €468 | €2,318 | +€1,850 | +395.0% |
| Other amounts payable | 47/48 | €12,876 | - | -€12,876 | |
| Remuneration, social security and pensions | 62 | €5,730 | €26,491 | +€20,761 | +362.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €3,294 | +€1,402 | +74.1% |
| Other operating charges | 640/8 | €3,056 | €2,829 | -€228 | -7.4% |
| Gross operating margin | 9900 | €19,832 | €47,773 | +€27,941 | +140.9% |
| Operating profit (loss) | 9901 | €9,154 | €15,159 | +€6,005 | +65.6% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €76 | €318 | +€242 | +319.6% |
| Recurring financial charges | 65 | €76 | €318 | +€242 | +319.6% |
| Profit (loss) for the period before taxes | 9903 | €9,078 | €14,849 | +€5,771 | +63.6% |
| Income taxes | 67/77 | €2,287 | €3,800 | +€1,513 | +66.2% |
| Profit (loss) for the period | 9904 | €6,791 | €11,049 | +€4,258 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,791 | €11,049 | +€4,258 | +62.7% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.