Atelier FASTRE: 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 FASTRE
Largest movements
- Tangible fixed assets -€8,239
down €8,239 (-64.7%), from €12,726 to €4,487
of which Furniture and vehicles: -€6,785
- Cash -€2,917
no longer reported in 2025 (was €2,917)
mainly Net result for the year (-€12,970) and Debts after one year (-€1,837)
- Profit (loss) carried forward -€12,970
down €12,970 (-40.3%), from €32,179 to €19,209
- Trade debts +€4,445
up €4,445 (+22.6%), from €19,693 to €24,138
- Short-term financial debts +€2,468
new in 2025: €2,468
- Debts after one year -€1,837
no longer reported in 2025 (was €1,837)
- Advances received -€1,686
no longer reported in 2025 (was €1,686)
- Gross operating margin -€7,543
down €7,543, from €7,013 to -€530
- Other operating charges +€924
up €924 (+89.3%), from €1,035 to €1,959
- Depreciation -€379
down €379 (-4.4%), from €8,618 to €8,239
- Taxes +€179
new in 2025: €179
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 | €67,511 | €55,887 | -€11,624 | -17.2% |
| Fixed assets | 21/28 | €12,911 | €4,672 | -€8,239 | -63.8% |
| Tangible fixed assets | 22/27 | €12,726 | €4,487 | -€8,239 | -64.7% |
| Plant, machinery and equipment | 23 | €5,941 | €4,487 | -€1,454 | -24.5% |
| Furniture and vehicles | 24 | €6,785 | - | -€6,785 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €54,600 | €51,215 | -€3,385 | -6.2% |
| Amounts receivable within one year | 40/41 | €51,683 | €51,215 | -€468 | -0.9% |
| Trade receivables | 40 | €42,172 | €37,527 | -€4,645 | -11.0% |
| Other amounts receivable | 41 | €9,511 | €13,688 | +€4,177 | +43.9% |
| Cash at bank and in hand | 54/58 | €2,917 | - | -€2,917 | |
| Total equity and liabilities | 10/49 | €67,511 | €55,887 | -€11,624 | -17.2% |
| Equity | 10/15 | €40,235 | €27,265 | -€12,970 | -32.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,179 | €19,209 | -€12,970 | -40.3% |
| Amounts payable | 17/49 | €27,276 | €28,622 | +€1,346 | +4.9% |
| Amounts payable after more than one year | 17 | €1,837 | - | -€1,837 | |
| Financial debts | 170/4 | €1,837 | - | -€1,837 | |
| Amounts payable within one year | 42/48 | €25,439 | €28,622 | +€3,183 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €3,105 | €1,837 | -€1,268 | -40.8% |
| Financial debts | 43 | - | €2,468 | +€2,468 | |
| Credit institutions | 430/8 | - | €2,468 | +€2,468 | |
| Trade debts | 44 | €19,693 | €24,138 | +€4,445 | +22.6% |
| Suppliers | 440/4 | €19,693 | €24,138 | +€4,445 | +22.6% |
| Advances received on contracts in progress | 46 | €1,686 | - | -€1,686 | |
| Taxes, remuneration and social security | 45 | €955 | €179 | -€776 | -81.3% |
| Taxes | 450/3 | €955 | €179 | -€776 | -81.3% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,618 | €8,239 | -€379 | -4.4% |
| Other operating charges | 640/8 | €1,035 | €1,959 | +€924 | +89.3% |
| Non-recurring operating charges | 66A | - | €1,460 | +€1,460 | |
| Gross operating margin | 9900 | €7,013 | -€530 | -€7,543 | |
| Operating profit (loss) | 9901 | -€2,640 | -€12,188 | -€9,548 | -362% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €593 | €604 | +€11 | +1.9% |
| Recurring financial charges | 65 | €593 | €604 | +€11 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,233 | -€12,791 | -€9,558 | -296% |
| Income taxes | 67/77 | - | €179 | +€179 | |
| Profit (loss) for the period | 9904 | -€3,233 | -€12,970 | -€9,737 | -301% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,233 | -€12,970 | -€9,737 | -301% |
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.