Atelier Langemunt: 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 Langemunt
Largest movements
- Cash -€64,343
down €64,343 (-54.7%), from €117,596 to €53,253
mainly Investment in fixed assets (net) (-€51,566) and Debts after one year (-€49,460)
- Tangible fixed assets -€24,249
down €24,249 (-3.7%), from €659,688 to €635,439
of which Land and buildings: -€59,752
- Debts after one year -€49,460
down €49,460 (-8.5%), from €584,991 to €535,531
- Profit (loss) carried forward -€29,880
down €29,880, from €0 to -€29,880
- Other debts -€10,781
down €10,781 (-95.0%), from €11,349 to €568
- Gross operating margin -€15,381
down €15,381 (-10.6%), from €145,454 to €130,073
- Staff costs +€11,578
up €11,578 (+21.1%), from €54,969 to €66,547
- Depreciation +€6,043
up €6,043 (+8.7%), from €69,771 to €75,814
- Other operating charges +€1,991
up €1,991 (+50.6%), from €3,936 to €5,927
- Taxes -€1,777
down €1,777 (-95.7%), from €1,857 to €81
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 | €828,083 | €745,009 | -€83,074 | -10.0% |
| Fixed assets | 21/28 | €659,688 | €635,439 | -€24,249 | -3.7% |
| Tangible fixed assets | 22/27 | €659,688 | €635,439 | -€24,249 | -3.7% |
| Land and buildings | 22 | €618,443 | €558,690 | -€59,752 | -9.7% |
| Plant, machinery and equipment | 23 | €33,712 | €30,390 | -€3,321 | -9.9% |
| Furniture and vehicles | 24 | €7,533 | €46,358 | +€38,825 | +515% |
| Current assets | 29/58 | €168,396 | €109,571 | -€58,825 | -34.9% |
| Stocks and contracts in progress | 3 | €49,606 | €50,501 | +€895 | +1.8% |
| Stocks | 30/36 | €49,606 | €50,501 | +€895 | +1.8% |
| Amounts receivable within one year | 40/41 | €6 | €1,252 | +€1,246 | +19,965% |
| Trade receivables | 40 | €0 | €1,235 | +€1,235 | |
| Other amounts receivable | 41 | €6 | €17 | +€11 | +179% |
| Cash at bank and in hand | 54/58 | €117,596 | €53,253 | -€64,343 | -54.7% |
| Deferred charges and accrued income | 490/1 | €1,188 | €4,565 | +€3,377 | +284% |
| Total equity and liabilities | 10/49 | €828,083 | €745,009 | -€83,074 | -10.0% |
| Equity | 10/15 | €159,112 | €129,232 | -€29,880 | -18.8% |
| Contributions | 10/11 | €113,000 | €113,000 | = | 0.0% |
| Reserves | 13 | €46,112 | €46,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,436 | €4,436 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,436 | €4,436 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,522 | €5,522 | = | 0.0% |
| Distributable reserves | 133 | €36,154 | €36,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€29,880 | -€29,880 | |
| Amounts payable | 17/49 | €668,971 | €615,778 | -€53,194 | -8.0% |
| Amounts payable after more than one year | 17 | €584,991 | €535,531 | -€49,460 | -8.5% |
| Financial debts | 170/4 | €584,991 | €535,531 | -€49,460 | -8.5% |
| Amounts payable within one year | 42/48 | €83,981 | €80,247 | -€3,734 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €48,517 | €49,460 | +€943 | +1.9% |
| Trade debts | 44 | €2,363 | €2,382 | +€19 | +0.8% |
| Suppliers | 440/4 | €2,363 | €2,382 | +€19 | +0.8% |
| Taxes, remuneration and social security | 45 | €21,751 | €27,836 | +€6,085 | +28.0% |
| Taxes | 450/3 | €8,728 | €10,286 | +€1,558 | +17.8% |
| Remuneration and social security | 454/9 | €13,023 | €17,550 | +€4,527 | +34.8% |
| Other amounts payable | 47/48 | €11,349 | €568 | -€10,781 | -95.0% |
| Remuneration, social security and pensions | 62 | €54,969 | €66,547 | +€11,578 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,771 | €75,814 | +€6,043 | +8.7% |
| Other operating charges | 640/8 | €3,936 | €5,927 | +€1,991 | +50.6% |
| Gross operating margin | 9900 | €145,454 | €130,073 | -€15,381 | -10.6% |
| Operating profit (loss) | 9901 | €16,777 | -€18,215 | -€34,992 | |
| Financial income | 75/76B | €30 | €316 | +€286 | +960% |
| Recurring financial income | 75 | €30 | €316 | +€286 | +960% |
| Financial charges | 65/66B | €12,999 | €11,900 | -€1,099 | -8.5% |
| Recurring financial charges | 65 | €12,999 | €11,900 | -€1,099 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €3,808 | -€29,800 | -€33,608 | |
| Income taxes | 67/77 | €1,857 | €81 | -€1,777 | -95.7% |
| Profit (loss) for the period | 9904 | €1,951 | -€29,880 | -€31,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | -€29,880 | -€31,831 |
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 25 October 2026 via checked.be.