Atelier DWA: 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 DWA
Largest movements
- Receivables within one year +€19,368
up €19,368 (+61.0%), from €31,752 to €51,120
of which Trade receivables: +€19,180
- Cash -€8,902
down €8,902 (-5.9%), from €151,370 to €142,469
mainly Contributions, distributions and other (-€76,471) and Receivables within one year (-€19,368)
- Deferred charges and accrued income +€3,606
up €3,606 (+522%), from €691 to €4,297
- Tangible fixed assets -€2,753
down €2,753 (-51.7%), from €5,321 to €2,568
- Profit (loss) carried forward -€13,880
down €13,880 (-12.0%), from €116,085 to €102,205
- Tax, wage and social debts +€13,186
up €13,186 (+167%), from €7,901 to €21,087
of which Taxes: +€8,231
- Other debts +€9,010
up €9,010 (+15.2%), from €59,190 to €68,201
- Trade debts +€2,681
up €2,681 (+156%), from €1,718 to €4,399
- Gross operating margin +€24,995
up €24,995 (+21.6%), from €115,834 to €140,829
- Staff costs +€14,735
up €14,735 (+39.0%), from €37,817 to €52,551
- Taxes +€3,037
up €3,037 (+16.2%), from €18,775 to €21,812
- Other operating charges -€1,876
no longer reported in 2025 (was €1,876)
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 | €190,694 | €201,008 | +€10,314 | +5.4% |
| Fixed assets | 21/28 | €6,881 | €3,123 | -€3,758 | -54.6% |
| Intangible fixed assets | 21 | €1,380 | €375 | -€1,005 | -72.9% |
| Tangible fixed assets | 22/27 | €5,321 | €2,568 | -€2,753 | -51.7% |
| Furniture and vehicles | 24 | €5,321 | €2,568 | -€2,753 | -51.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €183,813 | €197,885 | +€14,072 | +7.7% |
| Amounts receivable within one year | 40/41 | €31,752 | €51,120 | +€19,368 | +61.0% |
| Trade receivables | 40 | €31,752 | €50,932 | +€19,180 | +60.4% |
| Other amounts receivable | 41 | - | €188 | +€188 | |
| Cash at bank and in hand | 54/58 | €151,370 | €142,469 | -€8,902 | -5.9% |
| Deferred charges and accrued income | 490/1 | €691 | €4,297 | +€3,606 | +522% |
| Total equity and liabilities | 10/49 | €190,694 | €201,008 | +€10,314 | +5.4% |
| Equity | 10/15 | €121,085 | €107,205 | -€13,880 | -11.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,085 | €102,205 | -€13,880 | -12.0% |
| Amounts payable | 17/49 | €69,609 | €93,803 | +€24,195 | +34.8% |
| Amounts payable within one year | 42/48 | €69,609 | €93,803 | +€24,195 | +34.8% |
| Financial debts | 43 | €800 | €117 | -€683 | -85.4% |
| Credit institutions | 430/8 | €800 | €117 | -€683 | -85.4% |
| Trade debts | 44 | €1,718 | €4,399 | +€2,681 | +156% |
| Suppliers | 440/4 | €1,718 | €4,399 | +€2,681 | +156% |
| Taxes, remuneration and social security | 45 | €7,901 | €21,087 | +€13,186 | +167% |
| Taxes | 450/3 | €4,994 | €13,225 | +€8,231 | +165% |
| Remuneration and social security | 454/9 | €2,907 | €7,862 | +€4,955 | +170% |
| Other amounts payable | 47/48 | €59,190 | €68,201 | +€9,010 | +15.2% |
| Remuneration, social security and pensions | 62 | €37,817 | €52,551 | +€14,735 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,638 | €3,758 | +€120 | +3.3% |
| Other operating charges | 640/8 | €1,876 | - | -€1,876 | |
| Gross operating margin | 9900 | €115,834 | €140,829 | +€24,995 | +21.6% |
| Operating profit (loss) | 9901 | €72,503 | €84,519 | +€12,016 | +16.6% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €89 | €117 | +€29 | +32.6% |
| Recurring financial charges | 65 | €89 | €117 | +€29 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €72,432 | €84,402 | +€11,970 | +16.5% |
| Income taxes | 67/77 | €18,775 | €21,812 | +€3,037 | +16.2% |
| Profit (loss) for the period | 9904 | €53,656 | €62,590 | +€8,934 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,656 | €62,590 | +€8,934 | +16.7% |
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 19 October 2026 via checked.be.