Atelier KIM: 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 KIM
Largest movements
- Receivables within one year +€17,855
up €17,855 (+13.8%), from €129,482 to €147,337
of which Other amounts receivable: +€17,745
- Profit (loss) carried forward +€32,845
up €32,845 (+56.6%), from -€58,041 to -€25,196
- Debts after one year -€16,500
down €16,500 (-11.0%), from €149,500 to €133,000
- Tax, wage and social debts +€3,380
new in 2025: €3,380
- Gross operating margin +€37,384
up €37,384, from -€2,920 to €34,464
- Financial charges +€2,412
up €2,412 (+70.8%), from €3,406 to €5,818
- Write-downs +€525
new in 2025: €525
- Other operating charges -€495
down €495 (-87.3%), from €567 to €72
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 | €129,850 | €147,998 | +€18,148 | +14.0% |
| Current assets | 29/58 | €129,850 | €147,998 | +€18,148 | +14.0% |
| Amounts receivable within one year | 40/41 | €129,482 | €147,337 | +€17,855 | +13.8% |
| Trade receivables | 40 | - | €110 | +€110 | |
| Other amounts receivable | 41 | €129,482 | €147,227 | +€17,745 | +13.7% |
| Cash at bank and in hand | 54/58 | €368 | €661 | +€293 | +79.6% |
| Total equity and liabilities | 10/49 | €129,850 | €147,998 | +€18,148 | +14.0% |
| Equity | 10/15 | -€37,590 | -€4,745 | +€32,845 | +87.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,041 | -€25,196 | +€32,845 | +56.6% |
| Amounts payable | 17/49 | €167,440 | €152,743 | -€14,697 | -8.8% |
| Amounts payable after more than one year | 17 | €149,500 | €133,000 | -€16,500 | -11.0% |
| Financial debts | 170/4 | €149,500 | €133,000 | -€16,500 | -11.0% |
| Amounts payable within one year | 42/48 | €17,553 | €19,743 | +€2,190 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,351 | €162 | -€1,190 | -88.0% |
| Suppliers | 440/4 | €1,351 | €162 | -€1,190 | -88.0% |
| Taxes, remuneration and social security | 45 | - | €3,380 | +€3,380 | |
| Taxes | 450/3 | - | €3,380 | +€3,380 | |
| Other amounts payable | 47/48 | €16,202 | €16,202 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €525 | +€525 | |
| Other operating charges | 640/8 | €567 | €72 | -€495 | -87.3% |
| Gross operating margin | 9900 | -€2,920 | €34,464 | +€37,384 | |
| Operating profit (loss) | 9901 | -€3,487 | €33,867 | +€37,355 | |
| Financial income | 75/76B | €4,558 | €4,796 | +€238 | +5.2% |
| Recurring financial income | 75 | €4,558 | €4,796 | +€238 | +5.2% |
| Financial charges | 65/66B | €3,406 | €5,818 | +€2,412 | +70.8% |
| Recurring financial charges | 65 | €3,406 | €5,818 | +€2,412 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,335 | €32,845 | +€35,180 | |
| Profit (loss) for the period | 9904 | -€2,335 | €32,845 | +€35,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,335 | €32,845 | +€35,180 |
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 23 October 2026 via checked.be.