ATELIER I & C: 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 I & C
Largest movements
- Tangible fixed assets +€34,744
up €34,744 (+46.7%), from €74,398 to €109,142
of which Furniture and vehicles: +€26,235
- Receivables within one year -€6,751
down €6,751 (-20.9%), from €32,302 to €25,551
of which Other amounts receivable: -€8,227
- Stocks and contracts +€3,661
up €3,661 (+28.2%), from €12,988 to €16,650
- Debts after one year +€8,906
new in 2025: €8,906
- Other debts +€6,931
up €6,931 (+36.2%), from €19,170 to €26,102
- Trade debts +€5,678
up €5,678 (+129%), from €4,392 to €10,070
- Tax, wage and social debts +€5,342
up €5,342 (+69.8%), from €7,658 to €13,000
of which Taxes: +€3,533
- Current portion of long-term debt +€4,893
new in 2025: €4,893
- Gross operating margin +€10,253
up €10,253 (+23.4%), from €43,906 to €54,159
- Staff costs +€8,827
up €8,827 (+113%), from €7,839 to €16,666
- Depreciation +€2,209
up €2,209 (+26.6%), from €8,303 to €10,512
- Other operating charges +€1,014
up €1,014 (+51.6%), from €1,965 to €2,979
- Taxes -€989
down €989 (-12.9%), from €7,668 to €6,679
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 | €191,747 | €223,964 | +€32,217 | +16.8% |
| Fixed assets | 21/28 | €74,398 | €109,142 | +€34,744 | +46.7% |
| Tangible fixed assets | 22/27 | €74,398 | €109,142 | +€34,744 | +46.7% |
| Land and buildings | 22 | €69,597 | €63,672 | -€5,924 | -8.5% |
| Plant, machinery and equipment | 23 | €585 | €15,019 | +€14,433 | +2,465% |
| Furniture and vehicles | 24 | €4,216 | €30,451 | +€26,235 | +622% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €117,349 | €114,822 | -€2,527 | -2.2% |
| Stocks and contracts in progress | 3 | €12,988 | €16,650 | +€3,661 | +28.2% |
| Stocks | 30/36 | €12,988 | €16,650 | +€3,661 | +28.2% |
| Amounts receivable within one year | 40/41 | €32,302 | €25,551 | -€6,751 | -20.9% |
| Trade receivables | 40 | €4,493 | €5,969 | +€1,476 | +32.8% |
| Other amounts receivable | 41 | €27,809 | €19,582 | -€8,227 | -29.6% |
| Cash at bank and in hand | 54/58 | €72,059 | €72,554 | +€495 | +0.7% |
| Deferred charges and accrued income | 490/1 | €0 | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €191,747 | €223,964 | +€32,217 | +16.8% |
| Equity | 10/15 | €160,527 | €160,994 | +€467 | +0.3% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €147,727 | €148,194 | +€467 | +0.3% |
| Distributable reserves | 133 | €147,727 | €148,194 | +€467 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,220 | €62,970 | +€31,750 | +102% |
| Amounts payable after more than one year | 17 | - | €8,906 | +€8,906 | |
| Financial debts | 170/4 | - | €8,906 | +€8,906 | |
| Amounts payable within one year | 42/48 | €31,220 | €54,064 | +€22,844 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,893 | +€4,893 | |
| Trade debts | 44 | €4,392 | €10,070 | +€5,678 | +129% |
| Suppliers | 440/4 | €4,392 | €10,070 | +€5,678 | +129% |
| Taxes, remuneration and social security | 45 | €7,658 | €13,000 | +€5,342 | +69.8% |
| Taxes | 450/3 | €5,375 | €8,908 | +€3,533 | +65.7% |
| Remuneration and social security | 454/9 | €2,284 | €4,092 | +€1,808 | +79.2% |
| Other amounts payable | 47/48 | €19,170 | €26,102 | +€6,931 | +36.2% |
| Non-recurring operating income | 76A | - | €931 | +€931 | |
| Remuneration, social security and pensions | 62 | €7,839 | €16,666 | +€8,827 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,303 | €10,512 | +€2,209 | +26.6% |
| Other operating charges | 640/8 | €1,965 | €2,979 | +€1,014 | +51.6% |
| Gross operating margin | 9900 | €43,906 | €54,159 | +€10,253 | +23.4% |
| Operating profit (loss) | 9901 | €25,799 | €24,002 | -€1,797 | -7.0% |
| Financial income | 75/76B | €343 | €314 | -€29 | -8.6% |
| Recurring financial income | 75 | €343 | €314 | -€29 | -8.6% |
| Financial charges | 65/66B | €1,288 | €1,770 | +€482 | +37.4% |
| Recurring financial charges | 65 | €1,288 | €1,770 | +€482 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €24,854 | €22,546 | -€2,308 | -9.3% |
| Income taxes | 67/77 | €7,668 | €6,679 | -€989 | -12.9% |
| Profit (loss) for the period | 9904 | €17,186 | €15,867 | -€1,319 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,186 | €15,867 | -€1,319 | -7.7% |
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 30 October 2026 via checked.be.