Atelier Gauthier: 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 Gauthier
Largest movements
- Receivables within one year +€57,972
up €57,972 (+25.0%), from €231,482 to €289,455
of which Other amounts receivable: +€75,460
- Tangible fixed assets -€3,389
down €3,389 (-94.5%), from €3,587 to €198
of which Leasing and similar rights: -€2,893
- Other debts -€142,203
down €142,203 (-93.1%), from €152,800 to €10,597
- Profit (loss) carried forward +€131,663
up €131,663, from €0 to €131,663
- Tax, wage and social debts +€78,252
up €78,252 (+214%), from €36,499 to €114,751
- Advances received -€23,500
down €23,500 (-100%), from €23,500 to €0
- Trade debts +€17,633
up €17,633 (+349%), from €5,052 to €22,685
- Taxes +€24,150
up €24,150 (+101%), from €24,024 to €48,175
- Gross operating margin -€16,637
down €16,637 (-8.6%), from €193,148 to €176,511
- Other operating charges -€7,831
down €7,831 (-98.2%), from €7,975 to €144
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 | €236,182 | €289,697 | +€53,515 | +22.7% |
| Formation expenses | 20 | €150 | €0 | -€150 | -100% |
| Fixed assets | 21/28 | €3,587 | €198 | -€3,389 | -94.5% |
| Tangible fixed assets | 22/27 | €3,587 | €198 | -€3,389 | -94.5% |
| Plant, machinery and equipment | 23 | €694 | €198 | -€496 | -71.5% |
| Leasing and similar rights | 25 | €2,893 | €0 | -€2,893 | -100% |
| Current assets | 29/58 | €232,445 | €289,499 | +€57,054 | +24.5% |
| Amounts receivable within one year | 40/41 | €231,482 | €289,455 | +€57,972 | +25.0% |
| Trade receivables | 40 | €20,162 | €2,674 | -€17,488 | -86.7% |
| Other amounts receivable | 41 | €211,320 | €286,781 | +€75,460 | +35.7% |
| Cash at bank and in hand | 54/58 | €348 | €45 | -€304 | -87.1% |
| Deferred charges and accrued income | 490/1 | €615 | €0 | -€615 | -100% |
| Total equity and liabilities | 10/49 | €236,182 | €289,697 | +€53,515 | +22.7% |
| Equity | 10/15 | €10,000 | €141,663 | +€131,663 | +1,317% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €131,663 | +€131,663 | |
| Amounts payable | 17/49 | €226,182 | €148,034 | -€78,149 | -34.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €225,975 | €148,034 | -€77,942 | -34.5% |
| Current portion of amounts payable after more than one year | 42 | €8,124 | €0 | -€8,124 | -100% |
| Trade debts | 44 | €5,052 | €22,685 | +€17,633 | +349% |
| Suppliers | 440/4 | €5,052 | €22,685 | +€17,633 | +349% |
| Advances received on contracts in progress | 46 | €23,500 | €0 | -€23,500 | -100% |
| Taxes, remuneration and social security | 45 | €36,499 | €114,751 | +€78,252 | +214% |
| Taxes | 450/3 | €36,499 | €114,751 | +€78,252 | +214% |
| Other amounts payable | 47/48 | €152,800 | €10,597 | -€142,203 | -93.1% |
| Accrued charges and deferred income | 492/3 | €207 | €0 | -€207 | -100% |
| Non-recurring operating income | 76A | €12,244 | €0 | -€12,244 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,580 | €3,539 | -€1,040 | -22.7% |
| Other operating charges | 640/8 | €7,975 | €144 | -€7,831 | -98.2% |
| Gross operating margin | 9900 | €193,148 | €176,511 | -€16,637 | -8.6% |
| Operating profit (loss) | 9901 | €180,593 | €172,828 | -€7,765 | -4.3% |
| Financial income | 75/76B | €6,786 | €7,553 | +€767 | +11.3% |
| Recurring financial income | 75 | €6,786 | €7,553 | +€767 | +11.3% |
| Financial charges | 65/66B | €2,397 | €543 | -€1,854 | -77.4% |
| Recurring financial charges | 65 | €2,397 | €543 | -€1,854 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €184,982 | €179,838 | -€5,144 | -2.8% |
| Income taxes | 67/77 | €24,024 | €48,175 | +€24,150 | +101% |
| Profit (loss) for the period | 9904 | €160,957 | €131,663 | -€29,294 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €160,957 | €131,663 | -€29,294 | -18.2% |
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.