Atelier Coulier: 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 Coulier
Largest movements
- Financial fixed assets +€6,000
up €6,000 (+54.5%), from €11,000 to €17,000
- Cash +€3,275
up €3,275 (+17.9%), from €18,286 to €21,561
mainly Net result for the year (+€14,413) and Depreciation (+€4,476)
- Tangible fixed assets +€2,719
up €2,719 (+20.6%), from €13,223 to €15,942
of which Furniture and vehicles: +€1,884
- Receivables within one year +€2,626
up €2,626 (+49.9%), from €5,263 to €7,889
of which Trade receivables: +€1,952
- Formation expenses -€669
down €669 (-30.4%), from €2,203 to €1,533
- Reserves +€14,413
up €14,413 (+51.6%), from €27,912 to €42,325
- Tax, wage and social debts -€2,882
down €2,882 (-25.9%), from €11,109 to €8,227
of which Remuneration and social security: -€2,078
- Trade debts +€2,845
up €2,845 (+410%), from €695 to €3,539
- Current portion of long-term debt -€2,036
down €2,036 (-65.4%), from €3,114 to €1,078
- Short-term financial debts +€1,941
new in 2025: €1,941
- Gross operating margin +€9,046
up €9,046 (+61.2%), from €14,779 to €23,825
- Taxes +€1,560
up €1,560 (+59.8%), from €2,609 to €4,168
- Depreciation +€734
up €734 (+19.6%), from €3,742 to €4,476
- Other operating charges +€277
up €277 (+50.8%), from €546 to €823
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 | €50,346 | €64,512 | +€14,166 | +28.1% |
| Formation expenses | 20 | €2,203 | €1,533 | -€669 | -30.4% |
| Fixed assets | 21/28 | €24,223 | €32,942 | +€8,719 | +36.0% |
| Tangible fixed assets | 22/27 | €13,223 | €15,942 | +€2,719 | +20.6% |
| Plant, machinery and equipment | 23 | €7,354 | €8,189 | +€835 | +11.4% |
| Furniture and vehicles | 24 | €5,869 | €7,754 | +€1,884 | +32.1% |
| Financial fixed assets | 28 | €11,000 | €17,000 | +€6,000 | +54.5% |
| Current assets | 29/58 | €23,920 | €30,036 | +€6,116 | +25.6% |
| Amounts receivable within one year | 40/41 | €5,263 | €7,889 | +€2,626 | +49.9% |
| Trade receivables | 40 | €5,263 | €7,215 | +€1,952 | +37.1% |
| Other amounts receivable | 41 | - | €674 | +€674 | |
| Cash at bank and in hand | 54/58 | €18,286 | €21,561 | +€3,275 | +17.9% |
| Deferred charges and accrued income | 490/1 | €371 | €586 | +€215 | +57.9% |
| Total equity and liabilities | 10/49 | €50,346 | €64,512 | +€14,166 | +28.1% |
| Equity | 10/15 | €30,412 | €44,825 | +€14,413 | +47.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,912 | €42,325 | +€14,413 | +51.6% |
| Distributable reserves | 133 | €27,912 | €42,325 | +€14,413 | +51.6% |
| Amounts payable | 17/49 | €19,934 | €19,687 | -€247 | -1.2% |
| Amounts payable after more than one year | 17 | €1,078 | €0 | -€1,078 | -100% |
| Financial debts | 170/4 | €1,078 | €0 | -€1,078 | -100% |
| Amounts payable within one year | 42/48 | €18,656 | €19,687 | +€1,031 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €3,114 | €1,078 | -€2,036 | -65.4% |
| Financial debts | 43 | - | €1,941 | +€1,941 | |
| Credit institutions | 430/8 | - | €1,941 | +€1,941 | |
| Trade debts | 44 | €695 | €3,539 | +€2,845 | +410% |
| Suppliers | 440/4 | €695 | €3,539 | +€2,845 | +410% |
| Taxes, remuneration and social security | 45 | €11,109 | €8,227 | -€2,882 | -25.9% |
| Taxes | 450/3 | €9,030 | €8,227 | -€803 | -8.9% |
| Remuneration and social security | 454/9 | €2,078 | €0 | -€2,078 | -100% |
| Other amounts payable | 47/48 | €3,738 | €4,901 | +€1,163 | +31.1% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,742 | €4,476 | +€734 | +19.6% |
| Other operating charges | 640/8 | €546 | €823 | +€277 | +50.8% |
| Gross operating margin | 9900 | €14,779 | €23,825 | +€9,046 | +61.2% |
| Operating profit (loss) | 9901 | €10,491 | €18,526 | +€8,034 | +76.6% |
| Financial income | 75/76B | €220 | €376 | +€156 | +71.0% |
| Recurring financial income | 75 | €220 | €376 | +€156 | +71.0% |
| Financial charges | 65/66B | €483 | €320 | -€162 | -33.7% |
| Recurring financial charges | 65 | €483 | €320 | -€162 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €10,229 | €18,582 | +€8,353 | +81.7% |
| Income taxes | 67/77 | €2,609 | €4,168 | +€1,560 | +59.8% |
| Profit (loss) for the period | 9904 | €7,620 | €14,413 | +€6,793 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,620 | €14,413 | +€6,793 | +89.2% |
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 29 October 2026 via checked.be.