ATELIER FIELDWORK: 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 FIELDWORK
Largest movements
- Receivables within one year +€8,342
up €8,342 (+31.2%), from €26,713 to €35,055
of which Trade receivables: +€10,332
- Tangible fixed assets -€7,062
down €7,062 (-13.1%), from €53,761 to €46,699
of which Land and buildings: -€4,876
- Cash +€2,883
up €2,883 (+9.7%), from €29,706 to €32,590
mainly Net result for the year (+€15,345) and Other debts (+€9,652)
- Profit (loss) carried forward -€9,655
down €9,655 (-60.3%), from €15,999 to €6,344
- Other debts +€9,652
up €9,652 (+41.1%), from €23,484 to €33,136
- Tax, wage and social debts +€7,580
up €7,580 (+52.4%), from €14,479 to €22,059
of which Taxes: +€8,415
- Debts after one year -€3,191
down €3,191 (-8.7%), from €36,732 to €33,541
- Gross operating margin +€17,386
up €17,386 (+26.9%), from €64,544 to €81,930
- Staff costs +€3,283
up €3,283 (+7.2%), from €45,867 to €49,150
- Taxes +€2,896
up €2,896 (+67.4%), from €4,294 to €7,191
- Financial charges +€1,874
up €1,874 (+118%), from €1,584 to €3,458
- Financial income +€1,824
up €1,824 (+207,243%), from €1 to €1,825
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 | €110,839 | €114,385 | +€3,546 | +3.2% |
| Fixed assets | 21/28 | €53,803 | €46,741 | -€7,062 | -13.1% |
| Tangible fixed assets | 22/27 | €53,761 | €46,699 | -€7,062 | -13.1% |
| Land and buildings | 22 | €46,681 | €41,805 | -€4,876 | -10.4% |
| Furniture and vehicles | 24 | €7,080 | €4,894 | -€2,186 | -30.9% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €57,036 | €67,644 | +€10,608 | +18.6% |
| Amounts receivable within one year | 40/41 | €26,713 | €35,055 | +€8,342 | +31.2% |
| Trade receivables | 40 | €24,723 | €35,055 | +€10,332 | +41.8% |
| Other amounts receivable | 41 | €1,990 | - | -€1,990 | |
| Cash at bank and in hand | 54/58 | €29,706 | €32,590 | +€2,883 | +9.7% |
| Deferred charges and accrued income | 490/1 | €617 | - | -€617 | |
| Total equity and liabilities | 10/49 | €110,839 | €114,385 | +€3,546 | +3.2% |
| Equity | 10/15 | €24,059 | €14,404 | -€9,655 | -40.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €15,999 | €6,344 | -€9,655 | -60.3% |
| Amounts payable | 17/49 | €86,779 | €99,980 | +€13,201 | +15.2% |
| Amounts payable after more than one year | 17 | €36,732 | €33,541 | -€3,191 | -8.7% |
| Financial debts | 170/4 | €36,732 | €33,541 | -€3,191 | -8.7% |
| Amounts payable within one year | 42/48 | €50,047 | €66,439 | +€16,392 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €3,142 | €3,191 | +€49 | +1.6% |
| Financial debts | 43 | €784 | €975 | +€191 | +24.4% |
| Credit institutions | 430/8 | €784 | €975 | +€191 | +24.4% |
| Trade debts | 44 | €8,158 | €7,077 | -€1,081 | -13.2% |
| Suppliers | 440/4 | €8,158 | €7,077 | -€1,081 | -13.2% |
| Taxes, remuneration and social security | 45 | €14,479 | €22,059 | +€7,580 | +52.4% |
| Taxes | 450/3 | €4,459 | €12,874 | +€8,415 | +189% |
| Remuneration and social security | 454/9 | €10,020 | €9,185 | -€835 | -8.3% |
| Other amounts payable | 47/48 | €23,484 | €33,136 | +€9,652 | +41.1% |
| Remuneration, social security and pensions | 62 | €45,867 | €49,150 | +€3,283 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,464 | €7,062 | +€598 | +9.3% |
| Other operating charges | 640/8 | €1,698 | €1,549 | -€149 | -8.8% |
| Gross operating margin | 9900 | €64,544 | €81,930 | +€17,386 | +26.9% |
| Operating profit (loss) | 9901 | €10,516 | €24,169 | +€13,654 | +130% |
| Financial income | 75/76B | €1 | €1,825 | +€1,824 | +207,243% |
| Recurring financial income | 75 | €1 | €1,825 | +€1,824 | +207,243% |
| Financial charges | 65/66B | €1,584 | €3,458 | +€1,874 | +118% |
| Recurring financial charges | 65 | €1,584 | €3,458 | +€1,874 | +118% |
| Profit (loss) for the period before taxes | 9903 | €8,933 | €22,536 | +€13,603 | +152% |
| Income taxes | 67/77 | €4,294 | €7,191 | +€2,896 | +67.4% |
| Profit (loss) for the period | 9904 | €4,638 | €15,345 | +€10,707 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €4,638 | €15,345 | +€10,707 | +231% |
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 17 October 2026 via checked.be.