ATELIER D'ANVERS: 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 D'ANVERS
Largest movements
- Tangible fixed assets -€18,410
down €18,410 (-25.3%), from €72,655 to €54,245
of which Furniture and vehicles: -€12,952
- Stocks and contracts +€5,749
up €5,749 (+9.3%), from €61,983 to €67,732
- Deferred charges and accrued income -€2,836
down €2,836 (-40.6%), from €6,993 to €4,157
- Receivables within one year -€2,568
down €2,568 (-92.8%), from €2,767 to €199
of which Other amounts receivable: -€2,568
- Cash +€2,067
up €2,067 (+3.4%), from €61,093 to €63,161
mainly Net result for the year (+€32,002) and Depreciation (+€18,410)
- Other debts -€13,640
down €13,640 (-25.4%), from €53,601 to €39,961
- Reserves +€8,085
up €8,085 (+9.0%), from €89,362 to €97,448
- Debts after one year -€7,139
down €7,139 (-59.1%), from €12,089 to €4,949
- Tax, wage and social debts -€3,878
down €3,878 (-31.6%), from €12,258 to €8,380
of which Taxes: -€2,378
- Gross operating margin +€4,898
up €4,898 (+7.2%), from €68,144 to €73,042
- Other operating charges +€2,098
up €2,098 (+196%), from €1,071 to €3,169
- Financial charges -€2,055
down €2,055 (-34.0%), from €6,049 to €3,994
- Depreciation +€1,626
up €1,626 (+9.7%), from €16,784 to €18,410
- Staff costs -€1,480
down €1,480 (-100%), from €1,480 to €0
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 | €205,491 | €189,493 | -€15,998 | -7.8% |
| Fixed assets | 21/28 | €72,655 | €54,245 | -€18,410 | -25.3% |
| Tangible fixed assets | 22/27 | €72,655 | €54,245 | -€18,410 | -25.3% |
| Land and buildings | 22 | €38,735 | €34,485 | -€4,250 | -11.0% |
| Plant, machinery and equipment | 23 | €1,714 | €968 | -€746 | -43.5% |
| Furniture and vehicles | 24 | €30,808 | €17,856 | -€12,952 | -42.0% |
| Other tangible fixed assets | 26 | €1,398 | €936 | -€462 | -33.0% |
| Current assets | 29/58 | €132,836 | €135,248 | +€2,412 | +1.8% |
| Stocks and contracts in progress | 3 | €61,983 | €67,732 | +€5,749 | +9.3% |
| Stocks | 30/36 | €61,983 | €67,732 | +€5,749 | +9.3% |
| Amounts receivable within one year | 40/41 | €2,767 | €199 | -€2,568 | -92.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,767 | €199 | -€2,568 | -92.8% |
| Cash at bank and in hand | 54/58 | €61,093 | €63,161 | +€2,067 | +3.4% |
| Deferred charges and accrued income | 490/1 | €6,993 | €4,157 | -€2,836 | -40.6% |
| Total equity and liabilities | 10/49 | €205,491 | €189,493 | -€15,998 | -7.8% |
| Equity | 10/15 | €107,962 | €116,048 | +€8,085 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,362 | €97,448 | +€8,085 | +9.0% |
| Distributable reserves | 133 | €89,362 | €97,448 | +€8,085 | +9.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €97,529 | €73,446 | -€24,083 | -24.7% |
| Amounts payable after more than one year | 17 | €12,089 | €4,949 | -€7,139 | -59.1% |
| Financial debts | 170/4 | €12,089 | €4,949 | -€7,139 | -59.1% |
| Amounts payable within one year | 42/48 | €83,830 | €68,496 | -€15,334 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €6,812 | €7,139 | +€327 | +4.8% |
| Financial debts | 43 | €14 | €1,250 | +€1,236 | +8,958% |
| Credit institutions | 430/8 | €14 | €1,250 | +€1,236 | +8,958% |
| Trade debts | 44 | €9,546 | €8,666 | -€880 | -9.2% |
| Suppliers | 440/4 | €9,546 | €8,666 | -€880 | -9.2% |
| Advances received on contracts in progress | 46 | €1,600 | €3,100 | +€1,500 | +93.8% |
| Taxes, remuneration and social security | 45 | €12,258 | €8,380 | -€3,878 | -31.6% |
| Taxes | 450/3 | €10,758 | €8,380 | -€2,378 | -22.1% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €53,601 | €39,961 | -€13,640 | -25.4% |
| Accrued charges and deferred income | 492/3 | €1,610 | €0 | -€1,610 | -100% |
| Remuneration, social security and pensions | 62 | €1,480 | €0 | -€1,480 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,784 | €18,410 | +€1,626 | +9.7% |
| Other operating charges | 640/8 | €1,071 | €3,169 | +€2,098 | +196% |
| Gross operating margin | 9900 | €68,144 | €73,042 | +€4,898 | +7.2% |
| Operating profit (loss) | 9901 | €48,809 | €51,464 | +€2,654 | +5.4% |
| Financial income | 75/76B | €19 | €2 | -€16 | -87.2% |
| Recurring financial income | 75 | €19 | €2 | -€16 | -87.2% |
| Financial charges | 65/66B | €6,049 | €3,994 | -€2,055 | -34.0% |
| Recurring financial charges | 65 | €6,049 | €3,994 | -€2,055 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €42,780 | €47,472 | +€4,693 | +11.0% |
| Income taxes | 67/77 | €15,070 | €15,470 | +€400 | +2.7% |
| Profit (loss) for the period | 9904 | €27,709 | €32,002 | +€4,293 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,709 | €32,002 | +€4,293 | +15.5% |
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 23 October 2026 via checked.be.