Atelier Faes: 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 Faes
Largest movements
- Deferred charges and accrued income +€41,088
up €41,088 (+119.2%), from €34,483 to €75,572
- Stocks and contracts -€25,605
down €25,605 (-96.7%), from €26,489 to €884
- Receivables within one year +€19,121
up €19,121 (+157.7%), from €12,125 to €31,246
of which Trade receivables: +€9,801
- Tangible fixed assets -€3,933
down €3,933 (-24.1%), from €16,328 to €12,395
of which Furniture and vehicles: -€3,285
- Cash +€2,534
up €2,534 (+17.3%), from €14,682 to €17,216
mainly Tax, wage and social debts (+€31,000) and Stocks and contracts (+€25,605)
- Tax, wage and social debts +€31,000
up €31,000 (+497.4%), from €6,233 to €37,233
of which Remuneration and social security: +€34,000
- Other debts -€16,886
down €16,886 (-32.1%), from €52,679 to €35,792
- Accrued charges and deferred income +€10,001
up €10,001 (+129.4%), from €7,729 to €17,731
- Profit (loss) carried forward +€9,069
up €9,069 (+30.8%), from €29,445 to €38,514
- Gross operating margin -€7,811
down €7,811 (-28.3%), from €27,629 to €19,819
- Taxes -€1,801
down €1,801 (-43.7%), from €4,118 to €2,317
- Depreciation +€885
up €885 (+21.0%), from €4,225 to €5,110
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.
Cash bridge derived
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 | €104,106 | €137,312 | +€33,205 | +31.9% |
| Fixed assets | 21/28 | €16,328 | €12,395 | -€3,933 | -24.1% |
| Tangible fixed assets | 22/27 | €16,328 | €12,395 | -€3,933 | -24.1% |
| Plant, machinery and equipment | 23 | €6,815 | €6,167 | -€648 | -9.5% |
| Furniture and vehicles | 24 | €9,513 | €6,228 | -€3,285 | -34.5% |
| Current assets | 29/58 | €87,779 | €124,917 | +€37,138 | +42.3% |
| Stocks and contracts in progress | 3 | €26,489 | €884 | -€25,605 | -96.7% |
| Stocks | 30/36 | €26,489 | €884 | -€25,605 | -96.7% |
| Amounts receivable within one year | 40/41 | €12,125 | €31,246 | +€19,121 | +157.7% |
| Trade receivables | 40 | €12,007 | €21,808 | +€9,801 | +81.6% |
| Other amounts receivable | 41 | €118 | €9,438 | +€9,320 | +7915.3% |
| Cash at bank and in hand | 54/58 | €14,682 | €17,216 | +€2,534 | +17.3% |
| Deferred charges and accrued income | 490/1 | €34,483 | €75,572 | +€41,088 | +119.2% |
| Total equity and liabilities | 10/49 | €104,106 | €137,312 | +€33,205 | +31.9% |
| Equity | 10/15 | €37,445 | €46,514 | +€9,069 | +24.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | - | -€8,000 | |
| Other | 1109/19 | €8,000 | - | -€8,000 | |
| Profit (loss) carried forward | 14 | €29,445 | €38,514 | +€9,069 | +30.8% |
| Amounts payable | 17/49 | €66,661 | €90,798 | +€24,137 | +36.2% |
| Amounts payable within one year | 42/48 | €58,932 | €73,067 | +€14,135 | +24.0% |
| Trade debts | 44 | €20 | €41 | +€21 | +105.0% |
| Suppliers | 440/4 | €20 | €41 | +€21 | +105.0% |
| Taxes, remuneration and social security | 45 | €6,233 | €37,233 | +€31,000 | +497.4% |
| Taxes | 450/3 | €6,233 | €3,233 | -€3,000 | -48.1% |
| Remuneration and social security | 454/9 | - | €34,000 | +€34,000 | |
| Other amounts payable | 47/48 | €52,679 | €35,792 | -€16,886 | -32.1% |
| Accrued charges and deferred income | 492/3 | €7,729 | €17,731 | +€10,001 | +129.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,225 | €5,110 | +€885 | +21.0% |
| Other operating charges | 640/8 | €160 | €197 | +€37 | +23.4% |
| Gross operating margin | 9900 | €27,629 | €19,819 | -€7,811 | -28.3% |
| Operating profit (loss) | 9901 | €23,244 | €14,511 | -€8,733 | -37.6% |
| Financial income | 75/76B | €107 | €92 | -€14 | -13.5% |
| Recurring financial income | 75 | €107 | €92 | -€14 | -13.5% |
| Financial charges | 65/66B | €3,390 | €3,218 | -€172 | -5.1% |
| Recurring financial charges | 65 | €3,390 | €3,218 | -€172 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €19,961 | €11,385 | -€8,576 | -43.0% |
| Income taxes | 67/77 | €4,118 | €2,317 | -€1,801 | -43.7% |
| Profit (loss) for the period | 9904 | €15,844 | €9,069 | -€6,775 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,844 | €9,069 | -€6,775 | -42.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.