Atelier DP: 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 DP
Largest movements
- Cash +€99,820
up €99,820 (+452%), from €22,076 to €121,895
mainly Current investments (+€75,000) and Net result for the year (+€56,979)
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€12,454
up €12,454 (+19.7%), from €63,268 to €75,723
of which Trade receivables: +€15,417
- Stocks and contracts +€5,000
up €5,000 (+66.7%), from €7,500 to €12,500
- Reserves +€56,979
up €56,979 (+43.1%), from €132,344 to €189,323
- Trade debts -€15,229
down €15,229 (-46.3%), from €32,867 to €17,639
- Gross operating margin -€37,562
down €37,562 (-33.4%), from €112,426 to €74,864
- Taxes -€13,174
down €13,174 (-46.8%), from €28,125 to €14,951
- Other operating charges +€4,269
up €4,269 (+855%), from €499 to €4,768
- Financial income +€2,035
up €2,035 (+589%), from €345 to €2,380
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 | €169,196 | €211,212 | +€42,017 | +24.8% |
| Fixed assets | 21/28 | €1,352 | €860 | -€491 | -36.4% |
| Tangible fixed assets | 22/27 | €1,352 | €860 | -€491 | -36.4% |
| Furniture and vehicles | 24 | €1,352 | €860 | -€491 | -36.4% |
| Current assets | 29/58 | €167,844 | €210,352 | +€42,508 | +25.3% |
| Stocks and contracts in progress | 3 | €7,500 | €12,500 | +€5,000 | +66.7% |
| Contracts in progress | 37 | €7,500 | €12,500 | +€5,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €63,268 | €75,723 | +€12,454 | +19.7% |
| Trade receivables | 40 | €21,683 | €37,100 | +€15,417 | +71.1% |
| Other amounts receivable | 41 | €41,586 | €38,623 | -€2,963 | -7.1% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €22,076 | €121,895 | +€99,820 | +452% |
| Deferred charges and accrued income | 490/1 | - | €235 | +€235 | |
| Total equity and liabilities | 10/49 | €169,196 | €211,212 | +€42,017 | +24.8% |
| Equity | 10/15 | €134,344 | €191,323 | +€56,979 | +42.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €132,344 | €189,323 | +€56,979 | +43.1% |
| Distributable reserves | 133 | €132,344 | €189,323 | +€56,979 | +43.1% |
| Amounts payable | 17/49 | €34,852 | €19,889 | -€14,963 | -42.9% |
| Amounts payable within one year | 42/48 | €34,852 | €19,889 | -€14,963 | -42.9% |
| Trade debts | 44 | €32,867 | €17,639 | -€15,229 | -46.3% |
| Suppliers | 440/4 | €32,867 | €17,639 | -€15,229 | -46.3% |
| Taxes, remuneration and social security | 45 | €266 | €2,250 | +€1,984 | +745% |
| Taxes | 450/3 | €266 | €2,250 | +€1,984 | +745% |
| Other amounts payable | 47/48 | €1,718 | - | -€1,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €491 | +€369 | +300% |
| Other operating charges | 640/8 | €499 | €4,768 | +€4,269 | +855% |
| Gross operating margin | 9900 | €112,426 | €74,864 | -€37,562 | -33.4% |
| Operating profit (loss) | 9901 | €111,804 | €69,604 | -€42,199 | -37.7% |
| Financial income | 75/76B | €345 | €2,380 | +€2,035 | +589% |
| Recurring financial income | 75 | €345 | €2,380 | +€2,035 | +589% |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.2% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €112,095 | €71,930 | -€40,164 | -35.8% |
| Income taxes | 67/77 | €28,125 | €14,951 | -€13,174 | -46.8% |
| Profit (loss) for the period | 9904 | €83,970 | €56,979 | -€26,990 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,970 | €56,979 | -€26,990 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.