Atelier Création graphique: 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 Création graphique
Largest movements
- Receivables within one year -€55,611
down €55,611 (-52.3%), from €106,312 to €50,701
of which Trade receivables: -€54,167
- Cash -€19,458
down €19,458 (-59.8%), from €32,547 to €13,089
mainly Accrued charges and deferred income (-€22,666) and Trade debts (-€22,621)
- Deferred charges and accrued income -€4,801
down €4,801 (-67.6%), from €7,099 to €2,298
- Accrued charges and deferred income -€22,666
no longer reported in 2025 (was €22,666)
- Trade debts -€22,621
down €22,621 (-46.9%), from €48,244 to €25,623
- Tax, wage and social debts -€15,588
down €15,588 (-94.4%), from €16,513 to €925
- Other debts -€13,452
no longer reported in 2025 (was €13,452)
- Profit (loss) carried forward -€5,429
down €5,429 (-35.0%), from €15,494 to €10,065
- Gross operating margin -€35,729
down €35,729, from €33,697 to -€2,032
- Taxes -€9,470
down €9,470 (-97.9%), from €9,671 to €201
- Other operating charges -€1,878
down €1,878 (-55.2%), from €3,405 to €1,527
- Depreciation -€633
down €633 (-34.3%), from €1,844 to €1,211
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 | €147,229 | €67,473 | -€79,756 | -54.2% |
| Fixed assets | 21/28 | €1,271 | €1,385 | +€114 | +9.0% |
| Tangible fixed assets | 22/27 | €1,197 | €1,311 | +€114 | +9.5% |
| Furniture and vehicles | 24 | €1,197 | €1,311 | +€114 | +9.5% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €145,958 | €66,088 | -€79,870 | -54.7% |
| Amounts receivable within one year | 40/41 | €106,312 | €50,701 | -€55,611 | -52.3% |
| Trade receivables | 40 | €101,388 | €47,221 | -€54,167 | -53.4% |
| Other amounts receivable | 41 | €4,924 | €3,480 | -€1,444 | -29.3% |
| Cash at bank and in hand | 54/58 | €32,547 | €13,089 | -€19,458 | -59.8% |
| Deferred charges and accrued income | 490/1 | €7,099 | €2,298 | -€4,801 | -67.6% |
| Total equity and liabilities | 10/49 | €147,229 | €67,473 | -€79,756 | -54.2% |
| Equity | 10/15 | €46,354 | €40,925 | -€5,429 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,260 | €12,260 | = | 0.0% |
| Distributable reserves | 133 | €12,260 | €12,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,494 | €10,065 | -€5,429 | -35.0% |
| Amounts payable | 17/49 | €100,875 | €26,548 | -€74,327 | -73.7% |
| Amounts payable within one year | 42/48 | €78,209 | €26,548 | -€51,661 | -66.1% |
| Trade debts | 44 | €48,244 | €25,623 | -€22,621 | -46.9% |
| Suppliers | 440/4 | €48,244 | €25,623 | -€22,621 | -46.9% |
| Taxes, remuneration and social security | 45 | €16,513 | €925 | -€15,588 | -94.4% |
| Taxes | 450/3 | €16,513 | €925 | -€15,588 | -94.4% |
| Other amounts payable | 47/48 | €13,452 | - | -€13,452 | |
| Accrued charges and deferred income | 492/3 | €22,666 | - | -€22,666 | |
| Non-recurring operating income | 76A | €190 | €2,000 | +€1,810 | +953% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,844 | €1,211 | -€633 | -34.3% |
| Other operating charges | 640/8 | €3,405 | €1,527 | -€1,878 | -55.2% |
| Gross operating margin | 9900 | €33,697 | -€2,032 | -€35,729 | |
| Operating profit (loss) | 9901 | €28,448 | -€4,770 | -€33,218 | |
| Financial income | 75/76B | €81 | €85 | +€4 | +4.9% |
| Recurring financial income | 75 | €81 | €85 | +€4 | +4.9% |
| Financial charges | 65/66B | €212 | €543 | +€331 | +156% |
| Recurring financial charges | 65 | €212 | €543 | +€331 | +156% |
| Profit (loss) for the period before taxes | 9903 | €28,317 | -€5,228 | -€33,545 | |
| Income taxes | 67/77 | €9,671 | €201 | -€9,470 | -97.9% |
| Profit (loss) for the period | 9904 | €18,646 | -€5,429 | -€24,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,646 | -€5,429 | -€24,075 |
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 27 October 2026 via checked.be.