Atelier Graphite Architecture: 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 Graphite Architecture
Largest movements
- Cash -€19,823
down €19,823 (-64.7%), from €30,659 to €10,836
mainly Other debts (-€18,171) and Debts after one year (-€13,076)
- Intangible fixed assets -€12,500
down €12,500 (-10.5%), from €119,178 to €106,678
- Receivables within one year +€7,093
up €7,093 (+219%), from €3,233 to €10,327
- Deferred charges and accrued income -€6,222
down €6,222 (-91.6%), from €6,791 to €570
- Other debts -€18,171
down €18,171 (-28.8%), from €63,035 to €44,865
- Debts after one year -€13,076
down €13,076 (-15.0%), from €87,467 to €74,390
- Tax, wage and social debts +€5,115
up €5,115 (+75.7%), from €6,754 to €11,869
of which Remuneration and social security: +€5,000
- Trade debts -€4,486
down €4,486 (-25.9%), from €17,328 to €12,842
- Profit (loss) carried forward -€2,838
down €2,838 (-16.0%), from -€17,773 to -€20,611
- Gross operating margin +€29,631
up €29,631, from -€9,003 to €20,628
- Depreciation +€8,874
up €8,874 (+134%), from €6,607 to €15,481
- Financial charges +€4,525
up €4,525 (+829%), from €546 to €5,071
- Other operating charges +€1,242
up €1,242 (+80.3%), from €1,547 to €2,788
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 | €173,642 | €141,238 | -€32,404 | -18.7% |
| Fixed assets | 21/28 | €132,958 | €119,506 | -€13,452 | -10.1% |
| Intangible fixed assets | 21 | €119,178 | €106,678 | -€12,500 | -10.5% |
| Tangible fixed assets | 22/27 | €13,780 | €12,827 | -€952 | -6.9% |
| Land and buildings | 22 | €3,293 | €3,498 | +€205 | +6.2% |
| Plant, machinery and equipment | 23 | €8,104 | €7,358 | -€746 | -9.2% |
| Furniture and vehicles | 24 | €2,382 | €1,972 | -€411 | -17.2% |
| Current assets | 29/58 | €40,684 | €21,732 | -€18,951 | -46.6% |
| Amounts receivable within one year | 40/41 | €3,233 | €10,327 | +€7,093 | +219% |
| Trade receivables | 40 | €3,233 | €10,327 | +€7,093 | +219% |
| Cash at bank and in hand | 54/58 | €30,659 | €10,836 | -€19,823 | -64.7% |
| Deferred charges and accrued income | 490/1 | €6,791 | €570 | -€6,222 | -91.6% |
| Total equity and liabilities | 10/49 | €173,642 | €141,238 | -€32,404 | -18.7% |
| Equity | 10/15 | -€14,773 | -€17,611 | -€2,838 | -19.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,773 | -€20,611 | -€2,838 | -16.0% |
| Amounts payable | 17/49 | €188,414 | €158,849 | -€29,566 | -15.7% |
| Amounts payable after more than one year | 17 | €87,467 | €74,390 | -€13,076 | -15.0% |
| Financial debts | 170/4 | €87,467 | €74,390 | -€13,076 | -15.0% |
| Amounts payable within one year | 42/48 | €99,651 | €82,652 | -€16,999 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €12,533 | €13,076 | +€543 | +4.3% |
| Trade debts | 44 | €17,328 | €12,842 | -€4,486 | -25.9% |
| Suppliers | 440/4 | €17,328 | €12,842 | -€4,486 | -25.9% |
| Taxes, remuneration and social security | 45 | €6,754 | €11,869 | +€5,115 | +75.7% |
| Taxes | 450/3 | €6,754 | €6,869 | +€115 | +1.7% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €63,035 | €44,865 | -€18,171 | -28.8% |
| Accrued charges and deferred income | 492/3 | €1,296 | €1,806 | +€510 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,607 | €15,481 | +€8,874 | +134% |
| Other operating charges | 640/8 | €1,547 | €2,788 | +€1,242 | +80.3% |
| Gross operating margin | 9900 | -€9,003 | €20,628 | +€29,631 | |
| Operating profit (loss) | 9901 | -€17,157 | €2,358 | +€19,515 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +5,883% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +5,883% |
| Financial charges | 65/66B | €546 | €5,071 | +€4,525 | +829% |
| Recurring financial charges | 65 | €546 | €5,071 | +€4,525 | +829% |
| Profit (loss) for the period before taxes | 9903 | -€17,703 | -€2,706 | +€14,997 | +84.7% |
| Income taxes | 67/77 | €70 | €132 | +€62 | +89.4% |
| Profit (loss) for the period | 9904 | -€17,773 | -€2,838 | +€14,935 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,773 | -€2,838 | +€14,935 | +84.0% |
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 18 October 2026 via checked.be.