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
- Receivables within one year +€10,049
new in 2025: €10,049
- Cash +€1,060
up €1,060 (+10.6%), from €9,952 to €11,011
mainly Depreciation (+€4,607) and Trade debts (+€4,562)
- Tangible fixed assets -€918
down €918 (-4.4%), from €20,929 to €20,011
of which Furniture and vehicles: -€1,420
- Deferred charges and accrued income +€613
up €613 (+10.6%), from €5,771 to €6,383
- Trade debts +€4,562
up €4,562 (+285%), from €1,603 to €6,165
- Other debts +€2,648
new in 2025: €2,648
- Accrued charges and deferred income +€1,628
up €1,628 (+29.9%), from €5,438 to €7,066
- Reserves +€1,048
up €1,048 (+4.8%), from €21,925 to €22,973
- Tax, wage and social debts +€917
up €917 (+13.6%), from €6,736 to €7,653
- Gross operating margin -€25,622
down €25,622 (-76.5%), from €33,504 to €7,882
- Taxes -€5,383
down €5,383 (-82.6%), from €6,518 to €1,135
- Depreciation +€1,029
up €1,029 (+28.8%), from €3,577 to €4,607
- Other operating charges -€446
down €446 (-35.5%), from €1,256 to €809
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 | €36,701 | €47,504 | +€10,803 | +29.4% |
| Fixed assets | 21/28 | €20,979 | €20,061 | -€918 | -4.4% |
| Tangible fixed assets | 22/27 | €20,929 | €20,011 | -€918 | -4.4% |
| Plant, machinery and equipment | 23 | €8,758 | €9,928 | +€1,171 | +13.4% |
| Furniture and vehicles | 24 | €5,847 | €4,426 | -€1,420 | -24.3% |
| Other tangible fixed assets | 26 | €6,325 | €5,657 | -€668 | -10.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €15,722 | €27,443 | +€11,721 | +74.5% |
| Amounts receivable within one year | 40/41 | - | €10,049 | +€10,049 | |
| Trade receivables | 40 | - | €10,049 | +€10,049 | |
| Cash at bank and in hand | 54/58 | €9,952 | €11,011 | +€1,060 | +10.6% |
| Deferred charges and accrued income | 490/1 | €5,771 | €6,383 | +€613 | +10.6% |
| Total equity and liabilities | 10/49 | €36,701 | €47,504 | +€10,803 | +29.4% |
| Equity | 10/15 | €22,925 | €23,973 | +€1,048 | +4.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,925 | €22,973 | +€1,048 | +4.8% |
| Distributable reserves | 133 | €21,925 | €22,973 | +€1,048 | +4.8% |
| Amounts payable | 17/49 | €13,776 | €23,532 | +€9,755 | +70.8% |
| Amounts payable within one year | 42/48 | €8,338 | €16,466 | +€8,128 | +97.5% |
| Trade debts | 44 | €1,603 | €6,165 | +€4,562 | +285% |
| Suppliers | 440/4 | €1,603 | €6,165 | +€4,562 | +285% |
| Taxes, remuneration and social security | 45 | €6,736 | €7,653 | +€917 | +13.6% |
| Taxes | 450/3 | €6,736 | €7,653 | +€917 | +13.6% |
| Other amounts payable | 47/48 | - | €2,648 | +€2,648 | |
| Accrued charges and deferred income | 492/3 | €5,438 | €7,066 | +€1,628 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €4,607 | +€1,029 | +28.8% |
| Other operating charges | 640/8 | €1,256 | €809 | -€446 | -35.5% |
| Gross operating margin | 9900 | €33,504 | €7,882 | -€25,622 | -76.5% |
| Operating profit (loss) | 9901 | €28,672 | €2,466 | -€26,206 | -91.4% |
| Financial charges | 65/66B | €229 | €283 | +€54 | +23.6% |
| Recurring financial charges | 65 | €229 | €283 | +€54 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €28,442 | €2,183 | -€26,260 | -92.3% |
| Income taxes | 67/77 | €6,518 | €1,135 | -€5,383 | -82.6% |
| Profit (loss) for the period | 9904 | €21,925 | €1,048 | -€20,876 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,925 | €1,048 | -€20,876 | -95.2% |
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 24 October 2026 via checked.be.