ATELIER DU VERBE: 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 DU VERBE
Largest movements
- Intangible fixed assets -€72,624
no longer reported in 2024 (was €72,624)
- Cash -€35,135
down €35,135 (-81.1%), from €43,331 to €8,196
mainly Contributions, distributions and other (-€88,201) and Investment in fixed assets (net) (-€78,957)
- Receivables within one year +€8,628
up €8,628 (+356%), from €2,426 to €11,054
of which Trade receivables: +€6,055
- Tangible fixed assets -€5,266
down €5,266 (-33.7%), from €15,607 to €10,341
of which Furniture and vehicles: -€4,766
- Financial fixed assets -€1,500
down €1,500 (-83.3%), from €1,800 to €300
- Investment grants -€88,201
no longer reported in 2024 (was €88,201)
- Profit (loss) carried forward -€14,357
new in 2024: -€14,357
- Reserves -€7,460
down €7,460 (-30.7%), from €24,319 to €16,859
of which Distributable reserves: -€7,460
- Other debts +€6,235
new in 2024: €6,235
- Tax, wage and social debts -€1,651
down €1,651 (-79.5%), from €2,076 to €425
of which Remuneration and social security: -€1,500
- Depreciation +€157,069
up €157,069 (+12,295%), from €1,278 to €158,347
- Financial income +€146,164
up €146,164 (+319,344%), from €46 to €146,210
- Gross operating margin -€7,416
down €7,416, from €2,079 to -€5,338
- Other operating charges -€1,475
down €1,475 (-39.1%), from €3,773 to €2,298
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,655 | €30,290 | -€106,364 | -77.8% |
| Fixed assets | 21/28 | €90,031 | €10,641 | -€79,390 | -88.2% |
| Intangible fixed assets | 21 | €72,624 | - | -€72,624 | |
| Tangible fixed assets | 22/27 | €15,607 | €10,341 | -€5,266 | -33.7% |
| Plant, machinery and equipment | 23 | €1,477 | €977 | -€500 | -33.9% |
| Furniture and vehicles | 24 | €14,130 | €9,364 | -€4,766 | -33.7% |
| Financial fixed assets | 28 | €1,800 | €300 | -€1,500 | -83.3% |
| Current assets | 29/58 | €46,624 | €19,649 | -€26,975 | -57.9% |
| Amounts receivable within one year | 40/41 | €2,426 | €11,054 | +€8,628 | +356% |
| Trade receivables | 40 | €1,051 | €7,106 | +€6,055 | +576% |
| Other amounts receivable | 41 | €1,375 | €3,948 | +€2,573 | +187% |
| Cash at bank and in hand | 54/58 | €43,331 | €8,196 | -€35,135 | -81.1% |
| Deferred charges and accrued income | 490/1 | €868 | €400 | -€468 | -53.9% |
| Total equity and liabilities | 10/49 | €136,655 | €30,290 | -€106,364 | -77.8% |
| Equity | 10/15 | €131,112 | €21,095 | -€110,017 | -83.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,319 | €16,859 | -€7,460 | -30.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,460 | €15,000 | -€7,460 | -33.2% |
| Profit (loss) carried forward | 14 | - | -€14,357 | -€14,357 | |
| Investment grants | 15 | €88,201 | - | -€88,201 | |
| Amounts payable | 17/49 | €5,543 | €9,196 | +€3,653 | +65.9% |
| Amounts payable within one year | 42/48 | €5,543 | €9,196 | +€3,653 | +65.9% |
| Trade debts | 44 | €3,467 | €2,536 | -€931 | -26.8% |
| Suppliers | 440/4 | €3,467 | €2,536 | -€931 | -26.8% |
| Taxes, remuneration and social security | 45 | €2,076 | €425 | -€1,651 | -79.5% |
| Taxes | 450/3 | €576 | €425 | -€151 | -26.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €6,235 | +€6,235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,278 | €158,347 | +€157,069 | +12,295% |
| Other operating charges | 640/8 | €3,773 | €2,298 | -€1,475 | -39.1% |
| Non-recurring operating charges | 66A | €4,177 | €1,500 | -€2,677 | -64.1% |
| Gross operating margin | 9900 | €2,079 | -€5,338 | -€7,416 | |
| Operating profit (loss) | 9901 | -€7,148 | -€167,482 | -€160,334 | -2,243% |
| Financial income | 75/76B | €46 | €146,210 | +€146,164 | +319,344% |
| Recurring financial income | 75 | €46 | €146,210 | +€146,164 | +319,344% |
| Financial charges | 65/66B | €436 | €396 | -€40 | -9.2% |
| Recurring financial charges | 65 | €436 | €396 | -€40 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,539 | -€21,669 | -€14,130 | -187% |
| Income taxes | 67/77 | €123 | €148 | +€25 | +20.0% |
| Profit (loss) for the period | 9904 | -€7,662 | -€21,816 | -€14,155 | -185% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,662 | -€21,816 | -€14,155 | -185% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.