Atelier CNC: 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 CNC
Largest movements
- Cash +€16,239
up €16,239 (+62.6%), from €25,932 to €42,171
mainly Trade debts (+€12,678) and Receivables within one year (+€11,324)
- Receivables within one year -€11,324
down €11,324 (-60.3%), from €18,784 to €7,461
- Tangible fixed assets -€5,961
down €5,961 (-45.7%), from €13,035 to €7,073
of which Furniture and vehicles: -€5,086
- Stocks and contracts +€2,250
up €2,250 (+31.0%), from €7,250 to €9,500
- Trade debts +€12,678
up €12,678 (+100%), from €12,677 to €25,355
- Profit (loss) carried forward -€7,131
down €7,131 (-21.0%), from €33,901 to €26,770
- Debts after one year -€3,761
no longer reported in 2025 (was €3,761)
- Other debts -€1,473
down €1,473 (-23.3%), from €6,330 to €4,858
- Tax, wage and social debts +€1,079
up €1,079 (+41.2%), from €2,618 to €3,697
- Gross operating margin +€1,584
up €1,584 (+70.2%), from -€2,257 to -€674
- Depreciation -€714
down €714 (-10.7%), from €6,675 to €5,961
- Financial charges -€677
down €677 (-75.9%), from €892 to €215
- Taxes +€280
new in 2025: €280
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 | €65,203 | €66,300 | +€1,097 | +1.7% |
| Fixed assets | 21/28 | €13,080 | €7,168 | -€5,911 | -45.2% |
| Tangible fixed assets | 22/27 | €13,035 | €7,073 | -€5,961 | -45.7% |
| Plant, machinery and equipment | 23 | €1,076 | €200 | -€876 | -81.4% |
| Furniture and vehicles | 24 | €11,959 | €6,873 | -€5,086 | -42.5% |
| Financial fixed assets | 28 | €45 | €95 | +€50 | +111% |
| Current assets | 29/58 | €52,124 | €59,132 | +€7,008 | +13.4% |
| Stocks and contracts in progress | 3 | €7,250 | €9,500 | +€2,250 | +31.0% |
| Stocks | 30/36 | €7,250 | €9,500 | +€2,250 | +31.0% |
| Amounts receivable within one year | 40/41 | €18,784 | €7,461 | -€11,324 | -60.3% |
| Trade receivables | 40 | €18,784 | €7,461 | -€11,324 | -60.3% |
| Cash at bank and in hand | 54/58 | €25,932 | €42,171 | +€16,239 | +62.6% |
| Deferred charges and accrued income | 490/1 | €157 | - | -€157 | |
| Total equity and liabilities | 10/49 | €65,203 | €66,300 | +€1,097 | +1.7% |
| Equity | 10/15 | €35,761 | €28,630 | -€7,131 | -19.9% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,901 | €26,770 | -€7,131 | -21.0% |
| Amounts payable | 17/49 | €29,442 | €37,670 | +€8,228 | +27.9% |
| Amounts payable after more than one year | 17 | €3,761 | - | -€3,761 | |
| Financial debts | 170/4 | €3,761 | - | -€3,761 | |
| Amounts payable within one year | 42/48 | €25,682 | €37,670 | +€11,988 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €4,056 | €3,761 | -€295 | -7.3% |
| Trade debts | 44 | €12,677 | €25,355 | +€12,678 | +100% |
| Suppliers | 440/4 | €12,677 | €25,355 | +€12,678 | +100% |
| Taxes, remuneration and social security | 45 | €2,618 | €3,697 | +€1,079 | +41.2% |
| Taxes | 450/3 | €2,618 | €3,697 | +€1,079 | +41.2% |
| Other amounts payable | 47/48 | €6,330 | €4,858 | -€1,473 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,675 | €5,961 | -€714 | -10.7% |
| Gross operating margin | 9900 | -€2,257 | -€674 | +€1,584 | +70.2% |
| Operating profit (loss) | 9901 | -€8,932 | -€6,635 | +€2,297 | +25.7% |
| Financial charges | 65/66B | €892 | €215 | -€677 | -75.9% |
| Recurring financial charges | 65 | €892 | €215 | -€677 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,825 | -€6,850 | +€2,974 | +30.3% |
| Income taxes | 67/77 | - | €280 | +€280 | |
| Profit (loss) for the period | 9904 | -€9,825 | -€7,131 | +€2,694 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,825 | -€7,131 | +€2,694 | +27.4% |
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 18 October 2026 via checked.be.