Atelier DC: 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 DC
Largest movements
- Receivables within one year -€54,212
down €54,212 (-48.1%), from €112,805 to €58,593
of which Other amounts receivable: -€69,562
- Tangible fixed assets +€46,430
up €46,430 (+11.6%), from €400,682 to €447,112
of which Leasing and similar rights: +€54,949
- Cash -€27,666
down €27,666 (-39.1%), from €70,773 to €43,107
mainly Short-term financial debts (-€76,650) and Investment in fixed assets (net) (-€73,457)
- Short-term financial debts -€76,650
no longer reported in 2025 (was €76,650)
- Reserves +€51,531
new in 2025: €51,531
- Profit (loss) carried forward -€45,037
no longer reported in 2025 (was €45,037)
- Debts after one year +€29,491
up €29,491 (+9.3%), from €316,025 to €345,516
- Current portion of long-term debt +€11,115
up €11,115 (+80.4%), from €13,828 to €24,943
- Gross operating margin -€170,665
down €170,665 (-39.9%), from €427,827 to €257,161
- Staff costs -€154,972
down €154,972 (-43.1%), from €359,915 to €204,943
- Depreciation +€16,796
up €16,796 (+164%), from €10,230 to €27,027
- Financial charges +€13,093
up €13,093 (+371%), from €3,533 to €16,625
- Taxes -€5,641
down €5,641 (-83.4%), from €6,767 to €1,126
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 | €589,384 | €554,294 | -€35,090 | -6.0% |
| Fixed assets | 21/28 | €400,682 | €447,112 | +€46,430 | +11.6% |
| Tangible fixed assets | 22/27 | €400,682 | €447,112 | +€46,430 | +11.6% |
| Land and buildings | 22 | €381,349 | €367,724 | -€13,625 | -3.6% |
| Plant, machinery and equipment | 23 | €19,333 | €18,199 | -€1,134 | -5.9% |
| Furniture and vehicles | 24 | - | €6,240 | +€6,240 | |
| Leasing and similar rights | 25 | - | €54,949 | +€54,949 | |
| Current assets | 29/58 | €188,701 | €107,182 | -€81,520 | -43.2% |
| Amounts receivable within one year | 40/41 | €112,805 | €58,593 | -€54,212 | -48.1% |
| Trade receivables | 40 | €25,120 | €40,469 | +€15,349 | +61.1% |
| Other amounts receivable | 41 | €87,685 | €18,124 | -€69,562 | -79.3% |
| Cash at bank and in hand | 54/58 | €70,773 | €43,107 | -€27,666 | -39.1% |
| Deferred charges and accrued income | 490/1 | €5,123 | €5,483 | +€359 | +7.0% |
| Total equity and liabilities | 10/49 | €589,384 | €554,294 | -€35,090 | -6.0% |
| Equity | 10/15 | €50,037 | €56,531 | +€6,494 | +13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €51,531 | +€51,531 | |
| Distributable reserves | 133 | - | €51,531 | +€51,531 | |
| Profit (loss) carried forward | 14 | €45,037 | - | -€45,037 | |
| Amounts payable | 17/49 | €539,346 | €497,763 | -€41,583 | -7.7% |
| Amounts payable after more than one year | 17 | €316,025 | €345,516 | +€29,491 | +9.3% |
| Financial debts | 170/4 | €316,025 | €345,516 | +€29,491 | +9.3% |
| Amounts payable within one year | 42/48 | €221,562 | €152,247 | -€69,314 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €13,828 | €24,943 | +€11,115 | +80.4% |
| Financial debts | 43 | €76,650 | - | -€76,650 | |
| Credit institutions | 430/8 | €76,650 | - | -€76,650 | |
| Trade debts | 44 | €57,185 | €52,038 | -€5,147 | -9.0% |
| Suppliers | 440/4 | €57,185 | €52,038 | -€5,147 | -9.0% |
| Taxes, remuneration and social security | 45 | €25,307 | €23,918 | -€1,388 | -5.5% |
| Taxes | 450/3 | €7,799 | €8,880 | +€1,081 | +13.9% |
| Remuneration and social security | 454/9 | €17,507 | €15,038 | -€2,469 | -14.1% |
| Other amounts payable | 47/48 | €48,592 | €51,348 | +€2,756 | +5.7% |
| Accrued charges and deferred income | 492/3 | €1,760 | - | -€1,760 | |
| Remuneration, social security and pensions | 62 | €359,915 | €204,943 | -€154,972 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,230 | €27,027 | +€16,796 | +164% |
| Other operating charges | 640/8 | €2,389 | €950 | -€1,439 | -60.2% |
| Gross operating margin | 9900 | €427,827 | €257,161 | -€170,665 | -39.9% |
| Operating profit (loss) | 9901 | €55,293 | €24,242 | -€31,051 | -56.2% |
| Financial income | 75/76B | €44 | €3 | -€41 | -93.0% |
| Recurring financial income | 75 | €44 | €3 | -€41 | -93.0% |
| Financial charges | 65/66B | €3,533 | €16,625 | +€13,093 | +371% |
| Recurring financial charges | 65 | €3,533 | €16,625 | +€13,093 | +371% |
| Profit (loss) for the period before taxes | 9903 | €51,804 | €7,620 | -€44,184 | -85.3% |
| Income taxes | 67/77 | €6,767 | €1,126 | -€5,641 | -83.4% |
| Profit (loss) for the period | 9904 | €45,037 | €6,494 | -€38,543 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,037 | €6,494 | -€38,543 | -85.6% |
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 15 October 2026 via checked.be.