ATELIER CONSULT: 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 CONSULT
Largest movements
- Cash -€5,359
down €5,359 (-5.5%), from €97,414 to €92,055
mainly Contributions, distributions and other (-€86,000) and Investment in fixed assets (net) (-€3,172)
- Tangible fixed assets -€4,468
down €4,468 (-36.7%), from €12,189 to €7,722
of which Furniture and vehicles: -€6,445
- Receivables within one year +€1,920
up €1,920 (+12.0%), from €16,033 to €17,953
of which Trade receivables: +€1,920
- Reserves -€5,105
down €5,105 (-5.3%), from €96,055 to €90,950
- Other debts -€1,571
down €1,571 (-6.5%), from €24,041 to €22,470
No income-statement line moved by more than 1% of the activity.
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 | €138,143 | €129,095 | -€9,048 | -6.5% |
| Fixed assets | 21/28 | €12,189 | €7,722 | -€4,468 | -36.7% |
| Tangible fixed assets | 22/27 | €12,189 | €7,722 | -€4,468 | -36.7% |
| Plant, machinery and equipment | 23 | €1,143 | €721 | -€421 | -36.9% |
| Furniture and vehicles | 24 | €7,519 | €1,074 | -€6,445 | -85.7% |
| Other tangible fixed assets | 26 | €3,528 | €5,926 | +€2,399 | +68.0% |
| Current assets | 29/58 | €125,954 | €121,373 | -€4,581 | -3.6% |
| Amounts receivable within one year | 40/41 | €16,033 | €17,953 | +€1,920 | +12.0% |
| Trade receivables | 40 | €14,720 | €16,640 | +€1,920 | +13.0% |
| Other amounts receivable | 41 | €1,313 | €1,313 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,414 | €92,055 | -€5,359 | -5.5% |
| Deferred charges and accrued income | 490/1 | €12,506 | €11,365 | -€1,141 | -9.1% |
| Total equity and liabilities | 10/49 | €138,143 | €129,095 | -€9,048 | -6.5% |
| Equity | 10/15 | €99,055 | €93,950 | -€5,105 | -5.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,055 | €90,950 | -€5,105 | -5.3% |
| Distributable reserves | 133 | €96,055 | €90,950 | -€5,105 | -5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,088 | €35,145 | -€3,943 | -10.1% |
| Amounts payable within one year | 42/48 | €37,742 | €33,980 | -€3,761 | -10.0% |
| Trade debts | 44 | €946 | €90 | -€856 | -90.4% |
| Suppliers | 440/4 | €946 | €90 | -€856 | -90.4% |
| Taxes, remuneration and social security | 45 | €12,755 | €11,420 | -€1,334 | -10.5% |
| Taxes | 450/3 | €12,755 | €11,420 | -€1,334 | -10.5% |
| Other amounts payable | 47/48 | €24,041 | €22,470 | -€1,571 | -6.5% |
| Accrued charges and deferred income | 492/3 | €1,346 | €1,165 | -€182 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,218 | €7,640 | +€422 | +5.9% |
| Other operating charges | 640/8 | €1,089 | €1,123 | +€34 | +3.1% |
| Gross operating margin | 9900 | €112,666 | €113,120 | +€453 | +0.4% |
| Operating profit (loss) | 9901 | €104,360 | €104,357 | -€2 | 0.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,001 | €1,704 | -€297 | -14.8% |
| Recurring financial charges | 65 | €2,001 | €1,704 | -€297 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €102,359 | €102,654 | +€295 | +0.3% |
| Income taxes | 67/77 | €21,687 | €21,759 | +€72 | +0.3% |
| Profit (loss) for the period | 9904 | €80,672 | €80,895 | +€223 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,672 | €80,895 | +€223 | +0.3% |
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 16 October 2026 via checked.be.