Atelier GGA: 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 GGA
Largest movements
- Cash +€8,917
up €8,917 (+15.8%), from €56,560 to €65,477
mainly Net result for the year (+€18,074) and Receivables within one year (+€3,154)
- Receivables within one year -€3,154
down €3,154 (-14.9%), from €21,165 to €18,011
of which Other amounts receivable: -€3,874
- Tangible fixed assets +€1,492
new in 2025: €1,492
- Profit (loss) carried forward +€18,074
up €18,074 (+10,940%), from €165 to €18,240
- Tax, wage and social debts -€10,910
down €10,910 (-63.5%), from €17,188 to €6,279
of which Taxes: -€8,526
- Financial charges +€22,800
up €22,800 (+12,047%), from €189 to €22,989
- Gross operating margin +€7,218
up €7,218 (+18.3%), from €39,339 to €46,557
- Taxes -€6,247
down €6,247 (-56.3%), from €11,092 to €4,846
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 | €77,981 | €85,237 | +€7,256 | +9.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €1,492 | +€1,492 | +310,771% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -41.7% |
| Tangible fixed assets | 22/27 | - | €1,492 | +€1,492 | |
| Furniture and vehicles | 24 | - | €1,492 | +€1,492 | |
| Current assets | 29/58 | €77,980 | €83,745 | +€5,764 | +7.4% |
| Amounts receivable within one year | 40/41 | €21,165 | €18,011 | -€3,154 | -14.9% |
| Trade receivables | 40 | €9,947 | €10,667 | +€720 | +7.2% |
| Other amounts receivable | 41 | €11,218 | €7,345 | -€3,874 | -34.5% |
| Cash at bank and in hand | 54/58 | €56,560 | €65,477 | +€8,917 | +15.8% |
| Deferred charges and accrued income | 490/1 | €255 | €257 | +€2 | +0.8% |
| Total equity and liabilities | 10/49 | €77,981 | €85,237 | +€7,256 | +9.3% |
| Equity | 10/15 | €58,265 | €76,340 | +€18,074 | +31.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,100 | €56,100 | = | 0.0% |
| Distributable reserves | 133 | €56,100 | €56,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165 | €18,240 | +€18,074 | +10,940% |
| Amounts payable | 17/49 | €19,715 | €8,897 | -€10,818 | -54.9% |
| Amounts payable within one year | 42/48 | €19,673 | €8,897 | -€10,776 | -54.8% |
| Trade debts | 44 | €477 | €904 | +€427 | +89.5% |
| Suppliers | 440/4 | €477 | €904 | +€427 | +89.5% |
| Taxes, remuneration and social security | 45 | €17,188 | €6,279 | -€10,910 | -63.5% |
| Taxes | 450/3 | €13,305 | €4,779 | -€8,526 | -64.1% |
| Remuneration and social security | 454/9 | €3,883 | €1,500 | -€2,383 | -61.4% |
| Other amounts payable | 47/48 | €2,008 | €1,715 | -€293 | -14.6% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €135 | +€135 | +67,605% |
| Other operating charges | 640/8 | €488 | €513 | +€25 | +5.0% |
| Gross operating margin | 9900 | €39,339 | €46,557 | +€7,218 | +18.3% |
| Operating profit (loss) | 9901 | €38,851 | €45,909 | +€7,058 | +18.2% |
| Financial charges | 65/66B | €189 | €22,989 | +€22,800 | +12,047% |
| Recurring financial charges | 65 | €189 | €22,989 | +€22,800 | +12,047% |
| Profit (loss) for the period before taxes | 9903 | €38,662 | €22,920 | -€15,742 | -40.7% |
| Income taxes | 67/77 | €11,092 | €4,846 | -€6,247 | -56.3% |
| Profit (loss) for the period | 9904 | €27,569 | €18,074 | -€9,495 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,569 | €18,074 | -€9,495 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.