ATELIER COSI: 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 COSI
Largest movements
- Cash -€5,643
down €5,643 (-13.5%), from €41,713 to €36,070
mainly Net result for the year (-€11,121) and Receivables within one year (-€241)
- Tangible fixed assets -€2,179
down €2,179 (-28.7%), from €7,600 to €5,421
- Stocks and contracts -€1,751
down €1,751 (-30.3%), from €5,780 to €4,029
- Profit (loss) carried forward -€11,121
down €11,121 (-90.8%), from €12,242 to €1,121
- Accrued charges and deferred income +€1,015
up €1,015 (+1,545%), from €66 to €1,081
- Tax, wage and social debts +€702
up €702 (+4.7%), from €14,947 to €15,649
of which Remuneration and social security: +€731
- Gross operating margin -€14,371
down €14,371 (-17.1%), from €84,050 to €69,679
- Staff costs -€3,452
down €3,452 (-4.4%), from €79,349 to €75,897
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 | €56,149 | €46,817 | -€9,331 | -16.6% |
| Fixed assets | 21/28 | €7,600 | €5,421 | -€2,179 | -28.7% |
| Tangible fixed assets | 22/27 | €7,600 | €5,421 | -€2,179 | -28.7% |
| Furniture and vehicles | 24 | €7,600 | €5,421 | -€2,179 | -28.7% |
| Current assets | 29/58 | €48,549 | €41,397 | -€7,153 | -14.7% |
| Stocks and contracts in progress | 3 | €5,780 | €4,029 | -€1,751 | -30.3% |
| Stocks | 30/36 | €5,780 | €4,029 | -€1,751 | -30.3% |
| Amounts receivable within one year | 40/41 | - | €241 | +€241 | |
| Other amounts receivable | 41 | - | €241 | +€241 | |
| Cash at bank and in hand | 54/58 | €41,713 | €36,070 | -€5,643 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,057 | €1,057 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €56,149 | €46,817 | -€9,331 | -16.6% |
| Equity | 10/15 | €24,242 | €13,121 | -€11,121 | -45.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,242 | €1,121 | -€11,121 | -90.8% |
| Amounts payable | 17/49 | €31,907 | €33,696 | +€1,790 | +5.6% |
| Amounts payable within one year | 42/48 | €31,841 | €32,616 | +€775 | +2.4% |
| Trade debts | 44 | €2,455 | €2,527 | +€73 | +3.0% |
| Suppliers | 440/4 | €2,455 | €2,527 | +€73 | +3.0% |
| Taxes, remuneration and social security | 45 | €14,947 | €15,649 | +€702 | +4.7% |
| Taxes | 450/3 | €5,237 | €5,208 | -€29 | -0.6% |
| Remuneration and social security | 454/9 | €9,710 | €10,441 | +€731 | +7.5% |
| Other amounts payable | 47/48 | €14,439 | €14,439 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €66 | €1,081 | +€1,015 | +1,545% |
| Remuneration, social security and pensions | 62 | €79,349 | €75,897 | -€3,452 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,683 | €2,179 | +€496 | +29.5% |
| Other operating charges | 640/8 | €1,141 | €1,168 | +€28 | +2.4% |
| Gross operating margin | 9900 | €84,050 | €69,679 | -€14,371 | -17.1% |
| Operating profit (loss) | 9901 | €1,877 | -€9,566 | -€11,442 | |
| Financial charges | 65/66B | €1,694 | €1,496 | -€198 | -11.7% |
| Recurring financial charges | 65 | €1,694 | €1,496 | -€198 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €183 | -€11,061 | -€11,244 | |
| Income taxes | 67/77 | €59 | €60 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €123 | -€11,121 | -€11,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €123 | -€11,121 | -€11,245 |
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 28 October 2026 via checked.be.