Atelier ExC: 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 ExC
Largest movements
- Receivables within one year +€16,421
up €16,421 (+183%), from €8,977 to €25,398
of which Trade receivables: +€15,014
- Tangible fixed assets -€13,423
down €13,423 (-9.6%), from €139,525 to €126,103
of which Furniture and vehicles: -€28,886
- Cash +€2,000
up €2,000 (+14.0%), from €14,312 to €16,312
mainly Depreciation (+€30,966) and Advances received (+€13,166)
- Accrued charges and deferred income -€31,124
no longer reported in 2024 (was €31,124)
- Advances received +€13,166
new in 2024: €13,166
- Current portion of long-term debt +€12,556
new in 2024: €12,556
- Profit (loss) carried forward +€12,221
up €12,221 (+20.5%), from €59,598 to €71,819
- Other debts -€10,806
down €10,806 (-55.2%), from €19,570 to €8,764
- Depreciation +€26,059
up €26,059 (+531%), from €4,907 to €30,966
- Gross operating margin +€15,144
up €15,144 (+29.6%), from €51,093 to €66,237
- Other operating charges +€14,791
up €14,791 (+657%), from €2,253 to €17,044
- Taxes -€8,097
down €8,097 (-69.1%), from €11,721 to €3,624
- Financial charges +€1,886
up €1,886 (+380%), from €496 to €2,382
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 | €162,814 | €167,813 | +€4,998 | +3.1% |
| Fixed assets | 21/28 | €139,525 | €126,103 | -€13,423 | -9.6% |
| Tangible fixed assets | 22/27 | €139,525 | €126,103 | -€13,423 | -9.6% |
| Plant, machinery and equipment | 23 | - | €7,317 | +€7,317 | |
| Furniture and vehicles | 24 | €139,525 | €110,639 | -€28,886 | -20.7% |
| Other tangible fixed assets | 26 | - | €8,147 | +€8,147 | |
| Current assets | 29/58 | €23,289 | €41,710 | +€18,421 | +79.1% |
| Amounts receivable within one year | 40/41 | €8,977 | €25,398 | +€16,421 | +183% |
| Trade receivables | 40 | €4,780 | €19,794 | +€15,014 | +314% |
| Other amounts receivable | 41 | €4,197 | €5,604 | +€1,407 | +33.5% |
| Cash at bank and in hand | 54/58 | €14,312 | €16,312 | +€2,000 | +14.0% |
| Total equity and liabilities | 10/49 | €162,814 | €167,813 | +€4,998 | +3.1% |
| Equity | 10/15 | €63,598 | €75,819 | +€12,221 | +19.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,598 | €71,819 | +€12,221 | +20.5% |
| Amounts payable | 17/49 | €99,216 | €91,993 | -€7,223 | -7.3% |
| Amounts payable after more than one year | 17 | - | €5,442 | +€5,442 | |
| Financial debts | 170/4 | - | €5,442 | +€5,442 | |
| Amounts payable within one year | 42/48 | €68,093 | €86,551 | +€18,458 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | - | €12,556 | +€12,556 | |
| Financial debts | 43 | €9,728 | €12,130 | +€2,402 | +24.7% |
| Credit institutions | 430/8 | €9,728 | €7,089 | -€2,639 | -27.1% |
| Other loans | 439 | - | €5,041 | +€5,041 | |
| Trade debts | 44 | €16,856 | €16,042 | -€814 | -4.8% |
| Suppliers | 440/4 | €16,856 | €16,042 | -€814 | -4.8% |
| Advances received on contracts in progress | 46 | - | €13,166 | +€13,166 | |
| Taxes, remuneration and social security | 45 | €21,939 | €23,894 | +€1,955 | +8.9% |
| Taxes | 450/3 | €21,939 | €23,894 | +€1,955 | +8.9% |
| Other amounts payable | 47/48 | €19,570 | €8,764 | -€10,806 | -55.2% |
| Accrued charges and deferred income | 492/3 | €31,124 | - | -€31,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,907 | €30,966 | +€26,059 | +531% |
| Other operating charges | 640/8 | €2,253 | €17,044 | +€14,791 | +657% |
| Gross operating margin | 9900 | €51,093 | €66,237 | +€15,144 | +29.6% |
| Operating profit (loss) | 9901 | €43,933 | €18,228 | -€25,706 | -58.5% |
| Financial charges | 65/66B | €496 | €2,382 | +€1,886 | +380% |
| Recurring financial charges | 65 | €496 | €2,382 | +€1,886 | +380% |
| Profit (loss) for the period before taxes | 9903 | €43,437 | €15,845 | -€27,592 | -63.5% |
| Income taxes | 67/77 | €11,721 | €3,624 | -€8,097 | -69.1% |
| Profit (loss) for the period | 9904 | €31,716 | €12,221 | -€19,495 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,716 | €12,221 | -€19,495 | -61.5% |
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 22 October 2026 via checked.be.