Atelier G: 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 G
Largest movements
- Receivables within one year -€44,750
down €44,750 (-41.2%), from €108,500 to €63,750
of which Other amounts receivable: -€45,997
- Cash +€25,053
up €25,053 (+40.3%), from €62,224 to €87,277
mainly Net result for the year (+€111,420) and Receivables within one year (+€44,750)
- Tax, wage and social debts -€19,942
down €19,942 (-50.6%), from €39,383 to €19,442
of which Taxes: -€19,942
- Other debts -€2,275
down €2,275 (-2.1%), from €108,250 to €105,975
- Gross operating margin -€16,546
down €16,546 (-10.1%), from €163,803 to €147,257
- Taxes -€5,770
down €5,770 (-14.7%), from €39,176 to €33,406
- Financial income -€4,653
down €4,653 (-99.8%), from €4,663 to €10
- Other operating charges -€1,830
down €1,830 (-72.1%), from €2,537 to €707
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 | €178,977 | €157,780 | -€21,197 | -11.8% |
| Fixed assets | 21/28 | €8,253 | €6,754 | -€1,499 | -18.2% |
| Tangible fixed assets | 22/27 | €8,253 | €6,754 | -€1,499 | -18.2% |
| Land and buildings | 22 | €8,253 | €6,754 | -€1,499 | -18.2% |
| Current assets | 29/58 | €170,724 | €151,027 | -€19,698 | -11.5% |
| Amounts receivable within one year | 40/41 | €108,500 | €63,750 | -€44,750 | -41.2% |
| Trade receivables | 40 | €62,503 | €63,750 | +€1,247 | +2.0% |
| Other amounts receivable | 41 | €45,997 | €0 | -€45,997 | -100% |
| Cash at bank and in hand | 54/58 | €62,224 | €87,277 | +€25,053 | +40.3% |
| Total equity and liabilities | 10/49 | €178,977 | €157,780 | -€21,197 | -11.8% |
| Equity | 10/15 | €31,344 | €31,764 | +€420 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,744 | €13,164 | +€420 | +3.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,744 | €13,164 | +€420 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,633 | €126,017 | -€21,617 | -14.6% |
| Amounts payable within one year | 42/48 | €147,633 | €126,017 | -€21,617 | -14.6% |
| Trade debts | 44 | €0 | €600 | +€600 | |
| Suppliers | 440/4 | €0 | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €39,383 | €19,442 | -€19,942 | -50.6% |
| Taxes | 450/3 | €39,383 | €19,442 | -€19,942 | -50.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €108,250 | €105,975 | -€2,275 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €1,499 | -€500 | -25.0% |
| Other operating charges | 640/8 | €2,537 | €707 | -€1,830 | -72.1% |
| Gross operating margin | 9900 | €163,803 | €147,257 | -€16,546 | -10.1% |
| Operating profit (loss) | 9901 | €159,267 | €145,051 | -€14,216 | -8.9% |
| Financial income | 75/76B | €4,663 | €10 | -€4,653 | -99.8% |
| Recurring financial income | 75 | €4,663 | €10 | -€4,653 | -99.8% |
| Financial charges | 65/66B | €165 | €235 | +€70 | +42.7% |
| Recurring financial charges | 65 | €165 | €235 | +€70 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €163,765 | €144,826 | -€18,939 | -11.6% |
| Income taxes | 67/77 | €39,176 | €33,406 | -€5,770 | -14.7% |
| Profit (loss) for the period | 9904 | €124,589 | €111,420 | -€13,169 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,589 | €111,420 | -€13,169 | -10.6% |
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 27 October 2026 via checked.be.