Atelier etcetera: what changed
Two fiscal 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 etcetera
Largest movements
- Cash -€36,468
down €36,468 (-39.7%), from €91,858 to €55,390
mainly Other debts (-€50,514) and Net result for the year (-€7,386)
- Tangible fixed assets -€8,796
down €8,796 (-2.7%), from €321,238 to €312,443
of which Land and buildings: -€7,337
- Other debts -€50,514
down €50,514 (-96.8%), from €52,183 to €1,669
- Debts after one year +€10,392
up €10,392 (+3.7%), from €278,521 to €288,914
- Profit (loss) carried forward -€7,386
down €7,386 (-16.3%), from €45,339 to €37,953
- Turnover -€86,762
no longer reported in 2024 (was €86,762)
- Purchases and services -€74,794
no longer reported in 2024 (was €74,794)
- Gross operating margin -€3,396
down €3,396 (-19.5%), from €17,424 to €14,028
- Taxes -€2,244
down €2,244 (-36.1%), from €6,222 to €3,978
- Other operating charges +€1,183
up €1,183 (+240.0%), from €493 to €1,676
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.
Cash bridge derived
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 | €418,319 | €369,271 | -€49,049 | -11.7% |
| Fixed assets | 21/28 | €321,238 | €312,443 | -€8,796 | -2.7% |
| Tangible fixed assets | 22/27 | €321,238 | €312,443 | -€8,796 | -2.7% |
| Land and buildings | 22 | €316,303 | €308,966 | -€7,337 | -2.3% |
| Plant, machinery and equipment | 23 | €4,242 | €3,053 | -€1,189 | -28.0% |
| Furniture and vehicles | 24 | €694 | €424 | -€270 | -38.9% |
| Current assets | 29/58 | €97,081 | €56,828 | -€40,253 | -41.5% |
| Amounts receivable within one year | 40/41 | €4,494 | €625 | -€3,869 | -86.1% |
| Trade receivables | 40 | €4,494 | €330 | -€4,163 | -92.6% |
| Other amounts receivable | 41 | - | €294 | +€294 | |
| Cash at bank and in hand | 54/58 | €91,858 | €55,390 | -€36,468 | -39.7% |
| Deferred charges and accrued income | 490/1 | €729 | €813 | +€84 | +11.5% |
| Total equity and liabilities | 10/49 | €418,319 | €369,271 | -€49,049 | -11.7% |
| Equity | 10/15 | €74,472 | €67,086 | -€7,386 | -9.9% |
| Contributions | 10/11 | €7,998 | €7,998 | = | 0.0% |
| Reserves | 13 | €21,135 | €21,135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,135 | €21,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,339 | €37,953 | -€7,386 | -16.3% |
| Amounts payable | 17/49 | €343,847 | €302,184 | -€41,662 | -12.1% |
| Amounts payable after more than one year | 17 | €278,521 | €288,914 | +€10,392 | +3.7% |
| Financial debts | 170/4 | €278,521 | €288,914 | +€10,392 | +3.7% |
| Amounts payable within one year | 42/48 | €65,326 | €13,271 | -€52,055 | -79.7% |
| Current portion of amounts payable after more than one year | 42 | €9,463 | €9,608 | +€144 | +1.5% |
| Trade debts | 44 | €1,498 | €1,538 | +€40 | +2.7% |
| Suppliers | 440/4 | €1,498 | €1,538 | +€40 | +2.7% |
| Taxes, remuneration and social security | 45 | €2,181 | €457 | -€1,725 | -79.1% |
| Taxes | 450/3 | €2,181 | €457 | -€1,725 | -79.1% |
| Other amounts payable | 47/48 | €52,183 | €1,669 | -€50,514 | -96.8% |
| Turnover | 70 | €86,762 | - | -€86,762 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,794 | - | -€74,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,674 | €13,751 | +€78 | +0.6% |
| Other operating charges | 640/8 | €493 | €1,676 | +€1,183 | +240.0% |
| Gross operating margin | 9900 | €17,424 | €14,028 | -€3,396 | -19.5% |
| Operating profit (loss) | 9901 | €3,257 | -€1,400 | -€4,657 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €2,104 | €2,009 | -€95 | -4.5% |
| Recurring financial charges | 65 | €2,104 | €2,009 | -€95 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,153 | -€3,408 | -€4,561 | |
| Income taxes | 67/77 | €6,222 | €3,978 | -€2,244 | -36.1% |
| Profit (loss) for the period | 9904 | -€5,069 | -€7,386 | -€2,317 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,069 | -€7,386 | -€2,317 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.