ATELIER DANIEL MEYLEMANS: 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 DANIEL MEYLEMANS
Largest movements
- Tangible fixed assets -€57,337
down €57,337 (-33.5%), from €171,054 to €113,718
of which Plant, machinery and equipment: -€53,148
- Receivables within one year +€14,834
up €14,834 (+18.2%), from €81,486 to €96,320
of which Other amounts receivable: +€13,875
- Profit (loss) carried forward -€35,116
new in 2025: -€35,116
- Debts after one year -€18,500
down €18,500 (-44.9%), from €41,229 to €22,729
- Current portion of long-term debt -€16,244
down €16,244 (-40.9%), from €39,729 to €23,485
- Trade debts +€12,305
up €12,305 (+14.8%), from €83,144 to €95,449
- Other debts +€12,000
up €12,000 (+84.6%), from €14,177 to €26,177
- Gross operating margin -€77,226
down €77,226 (-76.7%), from €100,621 to €23,395
- Taxes -€12,757
down €12,757 (-99.3%), from €12,845 to €88
- Financial income +€1,879
up €1,879 (+387%), from €486 to €2,364
- Financial charges -€1,476
down €1,476 (-33.5%), from €4,408 to €2,932
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 | €291,694 | €249,782 | -€41,911 | -14.4% |
| Fixed assets | 21/28 | €189,082 | €133,873 | -€55,208 | -29.2% |
| Tangible fixed assets | 22/27 | €171,054 | €113,718 | -€57,337 | -33.5% |
| Plant, machinery and equipment | 23 | €162,478 | €109,330 | -€53,148 | -32.7% |
| Furniture and vehicles | 24 | €8,576 | €4,388 | -€4,188 | -48.8% |
| Financial fixed assets | 28 | €18,027 | €20,156 | +€2,128 | +11.8% |
| Current assets | 29/58 | €102,612 | €115,909 | +€13,297 | +13.0% |
| Amounts receivable within one year | 40/41 | €81,486 | €96,320 | +€14,834 | +18.2% |
| Trade receivables | 40 | €23,031 | €23,990 | +€959 | +4.2% |
| Other amounts receivable | 41 | €58,455 | €72,330 | +€13,875 | +23.7% |
| Cash at bank and in hand | 54/58 | €21,127 | €19,589 | -€1,537 | -7.3% |
| Total equity and liabilities | 10/49 | €291,694 | €249,782 | -€41,911 | -14.4% |
| Equity | 10/15 | €113,415 | €78,299 | -€35,116 | -31.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €93,415 | €93,415 | = | 0.0% |
| Distributable reserves | 133 | €93,415 | €93,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€35,116 | -€35,116 | |
| Amounts payable | 17/49 | €178,279 | €171,484 | -€6,795 | -3.8% |
| Amounts payable after more than one year | 17 | €41,229 | €22,729 | -€18,500 | -44.9% |
| Financial debts | 170/4 | €41,229 | €22,729 | -€18,500 | -44.9% |
| Amounts payable within one year | 42/48 | €137,050 | €148,755 | +€11,705 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €39,729 | €23,485 | -€16,244 | -40.9% |
| Trade debts | 44 | €83,144 | €95,449 | +€12,305 | +14.8% |
| Suppliers | 440/4 | €83,144 | €95,449 | +€12,305 | +14.8% |
| Taxes, remuneration and social security | 45 | - | €3,644 | +€3,644 | |
| Taxes | 450/3 | - | €3,644 | +€3,644 | |
| Other amounts payable | 47/48 | €14,177 | €26,177 | +€12,000 | +84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,334 | €57,337 | +€1,003 | +1.8% |
| Other operating charges | 640/8 | €118 | €519 | +€401 | +340% |
| Gross operating margin | 9900 | €100,621 | €23,395 | -€77,226 | -76.7% |
| Operating profit (loss) | 9901 | €44,168 | -€34,461 | -€78,630 | |
| Financial income | 75/76B | €486 | €2,364 | +€1,879 | +387% |
| Recurring financial income | 75 | €486 | €2,364 | +€1,879 | +387% |
| Financial charges | 65/66B | €4,408 | €2,932 | -€1,476 | -33.5% |
| Recurring financial charges | 65 | €4,408 | €2,932 | -€1,476 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €40,246 | -€35,029 | -€75,275 | |
| Income taxes | 67/77 | €12,845 | €88 | -€12,757 | -99.3% |
| Profit (loss) for the period | 9904 | €27,401 | -€35,116 | -€62,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,401 | -€35,116 | -€62,517 |
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 18 October 2026 via checked.be.