ATELIER CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€86,374
up €86,374 (+11.8%), from €728,943 to €815,317
of which Plant, machinery and equipment: +€86,297
- Trade debts +€32,020
up €32,020 (+158%), from €20,232 to €52,252
- Profit (loss) carried forward +€23,705
up €23,705 (+27.0%), from €87,920 to €111,625
- Other debts +€18,487
up €18,487 (+11.9%), from €155,058 to €173,545
- Debts after one year +€17,823
up €17,823 (+4.3%), from €413,093 to €430,916
- Depreciation -€22,738
down €22,738 (-45.5%), from €49,945 to €27,207
- Gross operating margin -€15,447
down €15,447 (-13.0%), from €118,905 to €103,458
- Other operating charges +€3,657
up €3,657 (+16.3%), from €22,442 to €26,099
- Financial charges -€1,198
down €1,198 (-7.8%), from €15,344 to €14,146
of which Financial charges: -€1,015
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 | €769,047 | €852,446 | +€83,399 | +10.8% |
| Fixed assets | 21/28 | €728,943 | €815,317 | +€86,374 | +11.8% |
| Tangible fixed assets | 22/27 | €728,943 | €815,317 | +€86,374 | +11.8% |
| Land and buildings | 22 | €596,778 | €577,408 | -€19,370 | -3.2% |
| Plant, machinery and equipment | 23 | €109,964 | €196,261 | +€86,297 | +78.5% |
| Furniture and vehicles | 24 | €22,201 | €41,648 | +€19,447 | +87.6% |
| Current assets | 29/58 | €40,104 | €37,129 | -€2,975 | -7.4% |
| Amounts receivable within one year | 40/41 | €5,753 | €665 | -€5,088 | -88.4% |
| Trade receivables | 40 | €5,753 | €665 | -€5,088 | -88.4% |
| Cash at bank and in hand | 54/58 | €34,350 | €32,914 | -€1,436 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1 | €3,550 | +€3,549 | +354,900% |
| Total equity and liabilities | 10/49 | €769,047 | €852,446 | +€83,399 | +10.8% |
| Equity | 10/15 | €104,780 | €128,485 | +€23,705 | +22.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,920 | €111,625 | +€23,705 | +27.0% |
| Amounts payable | 17/49 | €664,267 | €723,961 | +€59,694 | +9.0% |
| Amounts payable after more than one year | 17 | €413,093 | €430,916 | +€17,823 | +4.3% |
| Financial debts | 170/4 | €413,093 | €430,916 | +€17,823 | +4.3% |
| Amounts payable within one year | 42/48 | €251,174 | €293,044 | +€41,870 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €59,519 | €53,116 | -€6,403 | -10.8% |
| Trade debts | 44 | €20,232 | €52,252 | +€32,020 | +158% |
| Suppliers | 440/4 | €20,232 | €52,252 | +€32,020 | +158% |
| Advances received on contracts in progress | 46 | €332 | €332 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,033 | €13,799 | -€2,234 | -13.9% |
| Taxes | 450/3 | €16,033 | €13,799 | -€2,234 | -13.9% |
| Other amounts payable | 47/48 | €155,058 | €173,545 | +€18,487 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,945 | €27,207 | -€22,738 | -45.5% |
| Other operating charges | 640/8 | €22,442 | €26,099 | +€3,657 | +16.3% |
| Non-recurring operating charges | 66A | €166 | €3,422 | +€3,256 | +1,961% |
| Gross operating margin | 9900 | €118,905 | €103,458 | -€15,447 | -13.0% |
| Operating profit (loss) | 9901 | €46,352 | €46,730 | +€378 | +0.8% |
| Financial charges | 65/66B | €15,344 | €14,146 | -€1,198 | -7.8% |
| Recurring financial charges | 65 | €14,961 | €13,946 | -€1,015 | -6.8% |
| Non-recurring financial charges | 66B | €383 | €200 | -€183 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €31,008 | €32,584 | +€1,576 | +5.1% |
| Income taxes | 67/77 | €9,025 | €8,879 | -€146 | -1.6% |
| Profit (loss) for the period | 9904 | €21,983 | €23,705 | +€1,722 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,983 | €23,705 | +€1,722 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.