ATELIER DINER: 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 DINER
Largest movements
- Tangible fixed assets -€27,542
down €27,542 (-27.0%), from €101,942 to €74,400
of which Furniture and vehicles: -€14,153
- Cash -€12,966
down €12,966 (-91.5%), from €14,176 to €1,209
mainly Net result for the year (-€27,560) and Debts after one year (-€16,943)
- Deferred charges and accrued income +€12,299
up €12,299 (+377%), from €3,266 to €15,565
- Receivables within one year -€5,914
down €5,914 (-41.5%), from €14,253 to €8,339
of which Trade receivables: -€11,308
- Profit (loss) carried forward -€27,560
down €27,560 (-80.8%), from €34,100 to €6,540
- Short-term financial debts +€17,493
new in 2025: €17,493
- Debts after one year -€16,943
down €16,943 (-18.0%), from €94,097 to €77,154
- Advances received +€12,041
new in 2025: €12,041
- Accrued charges and deferred income -€9,753
down €9,753 (-68.5%), from €14,240 to €4,487
- Gross operating margin -€56,484
down €56,484 (-87.7%), from €64,389 to €7,905
- Depreciation +€8,522
up €8,522 (+44.8%), from €19,020 to €27,542
- Taxes -€8,053
down €8,053 (-92.7%), from €8,691 to €638
- Staff costs -€6,551
down €6,551 (-81.3%), from €8,057 to €1,506
- Financial income +€2,490
up €2,490 (+3,217%), from €77 to €2,568
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 | €185,136 | €151,012 | -€34,124 | -18.4% |
| Fixed assets | 21/28 | €101,942 | €74,400 | -€27,542 | -27.0% |
| Tangible fixed assets | 22/27 | €101,942 | €74,400 | -€27,542 | -27.0% |
| Plant, machinery and equipment | 23 | €29,345 | €20,402 | -€8,943 | -30.5% |
| Furniture and vehicles | 24 | €48,365 | €34,212 | -€14,153 | -29.3% |
| Other tangible fixed assets | 26 | €24,232 | €19,786 | -€4,446 | -18.3% |
| Current assets | 29/58 | €83,195 | €76,613 | -€6,582 | -7.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,253 | €8,339 | -€5,914 | -41.5% |
| Trade receivables | 40 | €13,523 | €2,215 | -€11,308 | -83.6% |
| Other amounts receivable | 41 | €730 | €6,124 | +€5,394 | +739% |
| Cash at bank and in hand | 54/58 | €14,176 | €1,209 | -€12,966 | -91.5% |
| Deferred charges and accrued income | 490/1 | €3,266 | €15,565 | +€12,299 | +377% |
| Total equity and liabilities | 10/49 | €185,136 | €151,012 | -€34,124 | -18.4% |
| Equity | 10/15 | €39,100 | €11,540 | -€27,560 | -70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,100 | €6,540 | -€27,560 | -80.8% |
| Amounts payable | 17/49 | €146,036 | €139,472 | -€6,564 | -4.5% |
| Amounts payable after more than one year | 17 | €94,097 | €77,154 | -€16,943 | -18.0% |
| Financial debts | 170/4 | €94,097 | €77,154 | -€16,943 | -18.0% |
| Amounts payable within one year | 42/48 | €37,699 | €57,831 | +€20,132 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €14,404 | €10,955 | -€3,449 | -23.9% |
| Financial debts | 43 | - | €17,493 | +€17,493 | |
| Credit institutions | 430/8 | - | €17,493 | +€17,493 | |
| Trade debts | 44 | €10,971 | €6,920 | -€4,051 | -36.9% |
| Suppliers | 440/4 | €10,971 | €6,920 | -€4,051 | -36.9% |
| Advances received on contracts in progress | 46 | - | €12,041 | +€12,041 | |
| Taxes, remuneration and social security | 45 | €11,538 | €10,423 | -€1,115 | -9.7% |
| Taxes | 450/3 | €11,538 | €10,406 | -€1,132 | -9.8% |
| Remuneration and social security | 454/9 | €0 | €17 | +€17 | +10,400% |
| Other amounts payable | 47/48 | €787 | - | -€787 | |
| Accrued charges and deferred income | 492/3 | €14,240 | €4,487 | -€9,753 | -68.5% |
| Remuneration, social security and pensions | 62 | €8,057 | €1,506 | -€6,551 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,020 | €27,542 | +€8,522 | +44.8% |
| Other operating charges | 640/8 | €4,474 | €2,403 | -€2,071 | -46.3% |
| Gross operating margin | 9900 | €64,389 | €7,905 | -€56,484 | -87.7% |
| Operating profit (loss) | 9901 | €32,838 | -€23,547 | -€56,384 | |
| Financial income | 75/76B | €77 | €2,568 | +€2,490 | +3,217% |
| Recurring financial income | 75 | €77 | €2,568 | +€2,490 | +3,217% |
| Financial charges | 65/66B | €3,848 | €5,943 | +€2,095 | +54.4% |
| Recurring financial charges | 65 | €3,848 | €5,943 | +€2,095 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €29,067 | -€26,922 | -€55,989 | |
| Income taxes | 67/77 | €8,691 | €638 | -€8,053 | -92.7% |
| Profit (loss) for the period | 9904 | €20,376 | -€27,560 | -€47,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,376 | -€27,560 | -€47,936 |
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 24 October 2026 via checked.be.