ATELIER LATTREZ: 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 LATTREZ
Largest movements
- Cash -€35,558
down €35,558 (-41.0%), from €86,791 to €51,233
mainly Contributions, distributions and other (-€93,000) and Investment in fixed assets (net) (-€14,396)
- Receivables within one year -€16,829
down €16,829 (-67.0%), from €25,120 to €8,291
of which Trade receivables: -€19,937
- Tangible fixed assets +€7,073
up €7,073 (+45.4%), from €15,569 to €22,642
of which Furniture and vehicles: +€4,758
- Profit (loss) carried forward -€46,035
no longer reported in 2025 (was €46,035)
- Reserves -€41,742
down €41,742 (-97.4%), from €42,851 to €1,109
- Other debts +€34,960
up €34,960 (+172%), from €20,312 to €55,272
- Tax, wage and social debts +€4,219
up €4,219 (+37.9%), from €11,128 to €15,347
of which Remuneration and social security: +€2,548
- Trade debts +€3,284
up €3,284 (+153%), from €2,153 to €5,438
- Gross operating margin -€53,576
down €53,576 (-78.1%), from €68,562 to €14,986
- Taxes -€14,814
down €14,814 (-91.1%), from €16,270 to €1,456
- Depreciation -€1,619
down €1,619 (-18.1%), from €8,942 to €7,323
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 | €127,479 | €82,166 | -€45,313 | -35.5% |
| Fixed assets | 21/28 | €15,569 | €22,642 | +€7,073 | +45.4% |
| Tangible fixed assets | 22/27 | €15,569 | €22,642 | +€7,073 | +45.4% |
| Plant, machinery and equipment | 23 | €8,044 | €10,360 | +€2,315 | +28.8% |
| Furniture and vehicles | 24 | €7,524 | €12,282 | +€4,758 | +63.2% |
| Current assets | 29/58 | €111,910 | €59,524 | -€52,386 | -46.8% |
| Amounts receivable within one year | 40/41 | €25,120 | €8,291 | -€16,829 | -67.0% |
| Trade receivables | 40 | €23,184 | €3,247 | -€19,937 | -86.0% |
| Other amounts receivable | 41 | €1,935 | €5,044 | +€3,109 | +161% |
| Cash at bank and in hand | 54/58 | €86,791 | €51,233 | -€35,558 | -41.0% |
| Total equity and liabilities | 10/49 | €127,479 | €82,166 | -€45,313 | -35.5% |
| Equity | 10/15 | €93,886 | €6,109 | -€87,776 | -93.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,851 | €1,109 | -€41,742 | -97.4% |
| Distributable reserves | 133 | €42,851 | €1,109 | -€41,742 | -97.4% |
| Profit (loss) carried forward | 14 | €46,035 | - | -€46,035 | |
| Amounts payable | 17/49 | €33,594 | €76,057 | +€42,463 | +126% |
| Amounts payable within one year | 42/48 | €33,594 | €76,057 | +€42,463 | +126% |
| Trade debts | 44 | €2,153 | €5,438 | +€3,284 | +153% |
| Suppliers | 440/4 | €2,153 | €5,438 | +€3,284 | +153% |
| Taxes, remuneration and social security | 45 | €11,128 | €15,347 | +€4,219 | +37.9% |
| Taxes | 450/3 | €10,469 | €12,141 | +€1,671 | +16.0% |
| Remuneration and social security | 454/9 | €659 | €3,207 | +€2,548 | +387% |
| Other amounts payable | 47/48 | €20,312 | €55,272 | +€34,960 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,942 | €7,323 | -€1,619 | -18.1% |
| Other operating charges | 640/8 | €386 | €451 | +€65 | +16.8% |
| Gross operating margin | 9900 | €68,562 | €14,986 | -€53,576 | -78.1% |
| Operating profit (loss) | 9901 | €59,234 | €7,212 | -€52,021 | -87.8% |
| Financial charges | 65/66B | €112 | €533 | +€420 | +374% |
| Recurring financial charges | 65 | €112 | €533 | +€420 | +374% |
| Profit (loss) for the period before taxes | 9903 | €59,121 | €6,680 | -€52,442 | -88.7% |
| Income taxes | 67/77 | €16,270 | €1,456 | -€14,814 | -91.1% |
| Profit (loss) for the period | 9904 | €42,851 | €5,224 | -€37,627 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,851 | €5,224 | -€37,627 | -87.8% |
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.