ATELIER DESIGN: what changed
Two fiscal 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 DESIGN
Largest movements
- Receivables within one year +€75,085
up €75,085 (+33.8%), from €222,394 to €297,478
of which Trade receivables: +€74,979
- Cash -€14,684
down €14,684 (-33.5%), from €43,777 to €29,093
mainly Receivables within one year (-€75,085) and Other debts (-€29,794)
- Trade debts +€76,223
up €76,223 (+159.5%), from €47,786 to €124,009
of which Suppliers: +€55,101
- Other debts -€29,794
down €29,794 (-40.8%), from €72,964 to €43,170
- Tax, wage and social debts +€6,731
up €6,731 (+13.7%), from €49,303 to €56,034
of which Taxes: +€13,139
- Reserves +€4,000
up €4,000 (+4.7%), from €85,660 to €89,660
of which Distributable reserves: +€4,000
- Staff costs -€72,426
down €72,426 (-29.9%), from €242,049 to €169,623
- Gross operating margin -€67,723
down €67,723 (-26.8%), from €252,755 to €185,031
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.
Cash bridge derived
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 | €274,830 | €331,997 | +€57,166 | +20.8% |
| Fixed assets | 21/28 | €5,760 | €2,954 | -€2,806 | -48.7% |
| Intangible fixed assets | 21 | €1,995 | - | -€1,995 | |
| Tangible fixed assets | 22/27 | €3,765 | €2,954 | -€812 | -21.6% |
| Furniture and vehicles | 24 | €3,306 | €2,954 | -€353 | -10.7% |
| Other tangible fixed assets | 26 | €459 | - | -€459 | |
| Current assets | 29/58 | €269,071 | €329,043 | +€59,973 | +22.3% |
| Amounts receivable within one year | 40/41 | €222,394 | €297,478 | +€75,085 | +33.8% |
| Trade receivables | 40 | €222,394 | €297,373 | +€74,979 | +33.7% |
| Other amounts receivable | 41 | - | €106 | +€106 | |
| Cash at bank and in hand | 54/58 | €43,777 | €29,093 | -€14,684 | -33.5% |
| Deferred charges and accrued income | 490/1 | €2,900 | €2,471 | -€428 | -14.8% |
| Total equity and liabilities | 10/49 | €274,830 | €331,997 | +€57,166 | +20.8% |
| Equity | 10/15 | €104,777 | €108,783 | +€4,007 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,660 | €89,660 | +€4,000 | +4.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,800 | €87,800 | +€4,000 | +4.8% |
| Profit (loss) carried forward | 14 | €517 | €523 | +€7 | +1.3% |
| Amounts payable | 17/49 | €170,054 | €223,213 | +€53,160 | +31.3% |
| Amounts payable within one year | 42/48 | €170,054 | €223,213 | +€53,160 | +31.3% |
| Trade debts | 44 | €47,786 | €124,009 | +€76,223 | +159.5% |
| Suppliers | 440/4 | €47,786 | €102,887 | +€55,101 | +115.3% |
| Bills of exchange payable | 441 | - | €21,122 | +€21,122 | |
| Taxes, remuneration and social security | 45 | €49,303 | €56,034 | +€6,731 | +13.7% |
| Taxes | 450/3 | €9,542 | €22,681 | +€13,139 | +137.7% |
| Remuneration and social security | 454/9 | €39,761 | €33,353 | -€6,408 | -16.1% |
| Other amounts payable | 47/48 | €72,964 | €43,170 | -€29,794 | -40.8% |
| Remuneration, social security and pensions | 62 | €242,049 | €169,623 | -€72,426 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,669 | €4,458 | -€211 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €143 | +€143 | |
| Other operating charges | 640/8 | €1,672 | €2,659 | +€987 | +59.0% |
| Gross operating margin | 9900 | €252,755 | €185,031 | -€67,723 | -26.8% |
| Operating profit (loss) | 9901 | €4,364 | €8,148 | +€3,784 | +86.7% |
| Financial income | 75/76B | €27 | €2 | -€26 | -94.5% |
| Recurring financial income | 75 | €27 | €2 | -€26 | -94.5% |
| Financial charges | 65/66B | €1,019 | €308 | -€710 | -69.7% |
| Recurring financial charges | 65 | €1,019 | €308 | -€710 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €3,373 | €7,841 | +€4,468 | +132.5% |
| Income taxes | 67/77 | €4,021 | €3,834 | -€187 | -4.7% |
| Profit (loss) for the period | 9904 | -€648 | €4,007 | +€4,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€648 | €4,007 | +€4,655 |
Source: filed annual accounts (NBB), fiscal years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.