Atelier DCL: 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 DCL
Largest movements
- Cash +€55,103
up €55,103 (+621%), from €8,868 to €63,971
mainly Net result for the year (+€71,757) and Tax, wage and social debts (+€23,492)
- Receivables within one year +€34,447
up €34,447 (+2,006%), from €1,717 to €36,164
of which Trade receivables: +€33,000
- Deferred charges and accrued income +€28,401
up €28,401 (+4,520%), from €628 to €29,029
- Tangible fixed assets -€5,787
down €5,787 (-67.2%), from €8,617 to €2,830
of which Furniture and vehicles: -€4,803
- Profit (loss) carried forward +€71,757
up €71,757 (+1,210%), from €5,929 to €77,687
- Tax, wage and social debts +€23,492
new in 2025: €23,492
- Trade debts +€20,262
up €20,262 (+4,655%), from €435 to €20,698
- Other debts -€3,348
down €3,348 (-26.9%), from €12,466 to €9,119
- Gross operating margin +€75,777
up €75,777 (+273%), from €27,798 to €103,576
- Taxes +€21,604
up €21,604 (+556%), from €3,888 to €25,492
- Depreciation -€8,746
down €8,746 (-60.2%), from €14,533 to €5,787
- Other operating charges -€2,762
down €2,762 (-84.4%), from €3,273 to €510
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 | €19,831 | €131,994 | +€112,164 | +566% |
| Fixed assets | 21/28 | €8,617 | €2,830 | -€5,787 | -67.2% |
| Tangible fixed assets | 22/27 | €8,617 | €2,830 | -€5,787 | -67.2% |
| Plant, machinery and equipment | 23 | €2,211 | €1,227 | -€984 | -44.5% |
| Furniture and vehicles | 24 | €6,406 | €1,603 | -€4,803 | -75.0% |
| Current assets | 29/58 | €11,214 | €129,164 | +€117,950 | +1,052% |
| Amounts receivable within one year | 40/41 | €1,717 | €36,164 | +€34,447 | +2,006% |
| Trade receivables | 40 | - | €33,000 | +€33,000 | |
| Other amounts receivable | 41 | €1,717 | €3,164 | +€1,447 | +84.3% |
| Cash at bank and in hand | 54/58 | €8,868 | €63,971 | +€55,103 | +621% |
| Deferred charges and accrued income | 490/1 | €628 | €29,029 | +€28,401 | +4,520% |
| Total equity and liabilities | 10/49 | €19,831 | €131,994 | +€112,164 | +566% |
| Equity | 10/15 | €6,929 | €78,687 | +€71,757 | +1,036% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,929 | €77,687 | +€71,757 | +1,210% |
| Amounts payable | 17/49 | €12,901 | €53,308 | +€40,406 | +313% |
| Amounts payable within one year | 42/48 | €12,901 | €53,308 | +€40,406 | +313% |
| Trade debts | 44 | €435 | €20,698 | +€20,262 | +4,655% |
| Suppliers | 440/4 | €435 | €20,698 | +€20,262 | +4,655% |
| Taxes, remuneration and social security | 45 | - | €23,492 | +€23,492 | |
| Taxes | 450/3 | - | €23,492 | +€23,492 | |
| Other amounts payable | 47/48 | €12,466 | €9,119 | -€3,348 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,533 | €5,787 | -€8,746 | -60.2% |
| Other operating charges | 640/8 | €3,273 | €510 | -€2,762 | -84.4% |
| Gross operating margin | 9900 | €27,798 | €103,576 | +€75,777 | +273% |
| Operating profit (loss) | 9901 | €9,993 | €97,279 | +€87,286 | +873% |
| Financial income | 75/76B | €0 | €25 | +€25 | +253,000% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +253,000% |
| Financial charges | 65/66B | €176 | €55 | -€120 | -68.5% |
| Recurring financial charges | 65 | €176 | €55 | -€120 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €9,817 | €97,249 | +€87,431 | +891% |
| Income taxes | 67/77 | €3,888 | €25,492 | +€21,604 | +556% |
| Profit (loss) for the period | 9904 | €5,929 | €71,757 | +€65,828 | +1,110% |
| Profit (loss) for the period to be appropriated | 9905 | €5,929 | €71,757 | +€65,828 | +1,110% |
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.