Atelier ET: 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 ET
Largest movements
- Cash -€14,549
down €14,549 (-47.3%), from €30,785 to €16,237
mainly Net result for the year (-€5,866) and Trade debts (-€4,761)
- Receivables within one year -€1,632
down €1,632 (-14.8%), from €11,051 to €9,419
of which Trade receivables: -€5,604
- Tangible fixed assets -€1,499
down €1,499 (-21.1%), from €7,111 to €5,611
of which Plant, machinery and equipment: -€888
- Profit (loss) carried forward -€5,866
down €5,866 (-9.1%), from -€64,350 to -€70,216
- Trade debts -€4,761
down €4,761 (-78.3%), from €6,080 to €1,318
- Tax, wage and social debts -€3,689
down €3,689 (-23.5%), from €15,674 to €11,985
- Other debts -€3,364
down €3,364 (-4.6%), from €72,950 to €69,587
- Gross operating margin -€31,010
down €31,010, from €29,147 to -€1,864
- Taxes -€6,953
down €6,953 (-92.9%), from €7,482 to €529
- Depreciation +€893
up €893 (+53.8%), from €1,659 to €2,551
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 | €48,946 | €31,266 | -€17,680 | -36.1% |
| Fixed assets | 21/28 | €7,111 | €5,611 | -€1,499 | -21.1% |
| Tangible fixed assets | 22/27 | €7,111 | €5,611 | -€1,499 | -21.1% |
| Plant, machinery and equipment | 23 | €2,784 | €1,896 | -€888 | -31.9% |
| Furniture and vehicles | 24 | €4,326 | €3,715 | -€611 | -14.1% |
| Current assets | 29/58 | €41,836 | €25,655 | -€16,181 | -38.7% |
| Amounts receivable within one year | 40/41 | €11,051 | €9,419 | -€1,632 | -14.8% |
| Trade receivables | 40 | €10,535 | €4,931 | -€5,604 | -53.2% |
| Other amounts receivable | 41 | €516 | €4,488 | +€3,972 | +770% |
| Cash at bank and in hand | 54/58 | €30,785 | €16,237 | -€14,549 | -47.3% |
| Total equity and liabilities | 10/49 | €48,946 | €31,266 | -€17,680 | -36.1% |
| Equity | 10/15 | -€45,758 | -€51,624 | -€5,866 | -12.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€64,350 | -€70,216 | -€5,866 | -9.1% |
| Amounts payable | 17/49 | €94,704 | €82,890 | -€11,814 | -12.5% |
| Amounts payable within one year | 42/48 | €94,704 | €82,890 | -€11,814 | -12.5% |
| Trade debts | 44 | €6,080 | €1,318 | -€4,761 | -78.3% |
| Suppliers | 440/4 | €6,080 | €1,318 | -€4,761 | -78.3% |
| Taxes, remuneration and social security | 45 | €15,674 | €11,985 | -€3,689 | -23.5% |
| Taxes | 450/3 | €15,674 | €11,985 | -€3,689 | -23.5% |
| Other amounts payable | 47/48 | €72,950 | €69,587 | -€3,364 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €2,551 | +€893 | +53.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €884 | €792 | -€92 | -10.4% |
| Gross operating margin | 9900 | €29,147 | -€1,864 | -€31,010 | |
| Operating profit (loss) | 9901 | €26,604 | -€5,207 | -€31,811 | |
| Financial income | 75/76B | €197 | €101 | -€95 | -48.4% |
| Recurring financial income | 75 | €197 | €101 | -€95 | -48.4% |
| Financial charges | 65/66B | €120 | €231 | +€111 | +92.5% |
| Recurring financial charges | 65 | €120 | €231 | +€111 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €26,681 | -€5,337 | -€32,018 | |
| Income taxes | 67/77 | €7,482 | €529 | -€6,953 | -92.9% |
| Profit (loss) for the period | 9904 | €19,198 | -€5,866 | -€25,065 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,198 | -€5,866 | -€25,065 |
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 15 October 2026 via checked.be.