Atelier Graphoui: 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 Graphoui
Largest movements
- Cash -€32,055
down €32,055 (-21.4%), from €149,841 to €117,785
mainly Net result for the year (-€11,371) and Receivables within one year (-€8,603)
- Receivables within one year +€8,603
up €8,603 (+18.8%), from €45,717 to €54,320
of which Other amounts receivable: +€10,571
- Deferred charges and accrued income +€5,640
up €5,640 (+455%), from €1,240 to €6,880
- Tangible fixed assets +€2,175
up €2,175 (+102%), from €2,134 to €4,309
of which Furniture and vehicles: +€3,485
- Profit (loss) carried forward -€11,371
down €11,371, from €1,437 to -€9,934
- Debts within one year -€4,267
down €4,267 (-5.9%), from €72,936 to €68,669
of which Trade debts: -€7,239
- Staff costs +€37,235
up €37,235 (+10.0%), from €372,084 to €409,319
- Gross operating margin +€26,434
up €26,434 (+7.0%), from €375,213 to €401,647
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 | €199,031 | €183,394 | -€15,638 | -7.9% |
| Fixed assets | 21/28 | €2,233 | €4,408 | +€2,175 | +97.4% |
| Tangible fixed assets | 22/27 | €2,134 | €4,309 | +€2,175 | +102% |
| Land and buildings | 22 | €1,886 | €576 | -€1,310 | -69.5% |
| Furniture and vehicles | 24 | €248 | €3,733 | +€3,485 | +1,403% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €196,798 | €178,986 | -€17,812 | -9.1% |
| Amounts receivable within one year | 40/41 | €45,717 | €54,320 | +€8,603 | +18.8% |
| Trade receivables | 40 | €5,515 | €3,546 | -€1,968 | -35.7% |
| Other amounts receivable | 41 | €40,203 | €50,774 | +€10,571 | +26.3% |
| Cash at bank and in hand | 54/58 | €149,841 | €117,785 | -€32,055 | -21.4% |
| Deferred charges and accrued income | 490/1 | €1,240 | €6,880 | +€5,640 | +455% |
| Total equity and liabilities | 10/49 | €199,031 | €183,394 | -€15,638 | -7.9% |
| Equity | 10/15 | €92,163 | €80,793 | -€11,371 | -12.3% |
| Reserves | 13 | €90,727 | €90,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,437 | -€9,934 | -€11,371 | |
| Provisions and deferred taxes | 16 | €33,000 | €33,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,000 | €33,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €33,000 | €33,000 | = | 0.0% |
| Amounts payable | 17/49 | €73,868 | €69,601 | -€4,267 | -5.8% |
| Amounts payable after more than one year | 17 | €932 | €932 | = | 0.0% |
| Other amounts payable | 178/9 | €932 | €932 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,936 | €68,669 | -€4,267 | -5.9% |
| Trade debts | 44 | €20,117 | €12,878 | -€7,239 | -36.0% |
| Suppliers | 440/4 | €20,117 | €12,878 | -€7,239 | -36.0% |
| Taxes, remuneration and social security | 45 | €51,836 | €54,808 | +€2,972 | +5.7% |
| Taxes | 450/3 | - | €33 | +€33 | |
| Remuneration and social security | 454/9 | €51,836 | €54,776 | +€2,939 | +5.7% |
| Remuneration, social security and pensions | 62 | €372,084 | €409,319 | +€37,235 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,944 | €3,425 | +€1,481 | +76.2% |
| Other operating charges | 640/8 | €177 | €30 | -€146 | -82.8% |
| Gross operating margin | 9900 | €375,213 | €401,647 | +€26,434 | +7.0% |
| Operating profit (loss) | 9901 | €1,009 | -€11,127 | -€12,136 | |
| Financial income | 75/76B | €257 | €253 | -€4 | -1.7% |
| Recurring financial income | 75 | €257 | €253 | -€4 | -1.7% |
| Financial charges | 65/66B | €312 | €426 | +€114 | +36.7% |
| Recurring financial charges | 65 | €312 | €426 | +€114 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €954 | -€11,301 | -€12,255 | |
| Income taxes | 67/77 | €77 | €70 | -€7 | -9.5% |
| Profit (loss) for the period | 9904 | €877 | -€11,371 | -€12,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €877 | -€11,371 | -€12,247 |
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 26 October 2026 via checked.be.