ATELIER K: 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 K
Largest movements
- Cash -€6,470
down €6,470 (-15.7%), from €41,245 to €34,775
mainly Net result for the year (-€4,978) and Investment in fixed assets (net) (-€4,121)
- Tangible fixed assets -€2,503
down €2,503 (-15.2%), from €16,452 to €13,949
of which Plant, machinery and equipment: -€2,495
- Profit (loss) carried forward -€4,978
new in 2025: -€4,978
- Other debts -€3,053
down €3,053 (-32.4%), from €9,420 to €6,367
- Accrued charges and deferred income -€2,084
down €2,084 (-100%), from €2,084 to €0
- Tax, wage and social debts +€1,960
up €1,960 (+111%), from €1,767 to €3,727
of which Remuneration and social security: +€2,498
- Reserves -€1,450
down €1,450 (-3.9%), from €37,546 to €36,096
- Gross operating margin -€12,690
down €12,690 (-84.2%), from €15,066 to €2,376
- Taxes -€2,154
down €2,154 (-93.8%), from €2,295 to €142
- Depreciation +€1,072
up €1,072 (+19.3%), from €5,552 to €6,624
- Other operating charges -€670
down €670 (-56.5%), from €1,186 to €516
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 | €63,702 | €53,999 | -€9,703 | -15.2% |
| Fixed assets | 21/28 | €16,542 | €14,039 | -€2,503 | -15.1% |
| Tangible fixed assets | 22/27 | €16,452 | €13,949 | -€2,503 | -15.2% |
| Plant, machinery and equipment | 23 | €16,444 | €13,949 | -€2,495 | -15.2% |
| Furniture and vehicles | 24 | €9 | €0 | -€9 | -100% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €47,160 | €39,960 | -€7,200 | -15.3% |
| Amounts receivable within one year | 40/41 | €4,449 | €4,217 | -€232 | -5.2% |
| Trade receivables | 40 | €2,744 | €4,217 | +€1,472 | +53.7% |
| Other amounts receivable | 41 | €1,705 | €0 | -€1,705 | -100% |
| Cash at bank and in hand | 54/58 | €41,245 | €34,775 | -€6,470 | -15.7% |
| Deferred charges and accrued income | 490/1 | €1,466 | €968 | -€498 | -34.0% |
| Total equity and liabilities | 10/49 | €63,702 | €53,999 | -€9,703 | -15.2% |
| Equity | 10/15 | €49,946 | €43,517 | -€6,428 | -12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,546 | €36,096 | -€1,450 | -3.9% |
| Distributable reserves | 133 | €37,546 | €36,096 | -€1,450 | -3.9% |
| Profit (loss) carried forward | 14 | - | -€4,978 | -€4,978 | |
| Amounts payable | 17/49 | €13,757 | €10,481 | -€3,275 | -23.8% |
| Amounts payable within one year | 42/48 | €11,672 | €10,481 | -€1,191 | -10.2% |
| Trade debts | 44 | €486 | €388 | -€98 | -20.2% |
| Suppliers | 440/4 | €486 | €388 | -€98 | -20.2% |
| Taxes, remuneration and social security | 45 | €1,767 | €3,727 | +€1,960 | +111% |
| Taxes | 450/3 | €1,767 | €1,229 | -€537 | -30.4% |
| Remuneration and social security | 454/9 | - | €2,498 | +€2,498 | |
| Other amounts payable | 47/48 | €9,420 | €6,367 | -€3,053 | -32.4% |
| Accrued charges and deferred income | 492/3 | €2,084 | €0 | -€2,084 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,552 | €6,624 | +€1,072 | +19.3% |
| Other operating charges | 640/8 | €1,186 | €516 | -€670 | -56.5% |
| Gross operating margin | 9900 | €15,066 | €2,376 | -€12,690 | -84.2% |
| Operating profit (loss) | 9901 | €8,327 | -€4,764 | -€13,092 | |
| Financial income | 75/76B | €36 | €0 | -€36 | -100.0% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100.0% |
| Financial charges | 65/66B | €30 | €72 | +€42 | +140% |
| Recurring financial charges | 65 | €30 | €72 | +€42 | +140% |
| Profit (loss) for the period before taxes | 9903 | €8,333 | -€4,836 | -€13,169 | |
| Income taxes | 67/77 | €2,295 | €142 | -€2,154 | -93.8% |
| Profit (loss) for the period | 9904 | €6,038 | -€4,978 | -€11,016 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,038 | -€4,978 | -€11,016 |
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 23 October 2026 via checked.be.