Atelier Laurent: 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 Laurent
Largest movements
- Cash +€94,166
up €94,166 (+13.2%), from €713,423 to €807,590
mainly Other debts (+€196,565) and Depreciation (+€64,878)
- Receivables within one year +€64,529
up €64,529 (+30.3%), from €212,696 to €277,225
of which Trade receivables: +€80,532
- Tangible fixed assets -€34,154
down €34,154 (-10.7%), from €318,932 to €284,778
of which Furniture and vehicles: -€43,786
- Other debts +€196,565
up €196,565 (+3,799%), from €5,174 to €201,739
- Current portion of long-term debt -€73,368
down €73,368 (-81.0%), from €90,562 to €17,194
- Trade debts -€47,503
down €47,503 (-53.2%), from €89,289 to €41,786
- Short-term financial debts +€29,429
new in 2025: €29,429
- Profit (loss) carried forward +€26,948
up €26,948 (+6.5%), from €416,747 to €443,695
- Purchases and services +€989,577
new in 2025: €989,577
- Financial charges +€217,305
up €217,305 (+3,417%), from €6,359 to €223,663
- Gross operating margin +€124,025
up €124,025 (+15.4%), from €807,547 to €931,573
- Turnover +€73,368
up €73,368 (+4.2%), from €1.7m to €1.8m
- Taxes -€35,575
down €35,575 (-40.6%), from €87,728 to €52,153
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 | €1,466,797 | €1,590,609 | +€123,812 | +8.4% |
| Fixed assets | 21/28 | €536,132 | €501,978 | -€34,154 | -6.4% |
| Tangible fixed assets | 22/27 | €318,932 | €284,778 | -€34,154 | -10.7% |
| Land and buildings | 22 | €149,501 | €139,621 | -€9,880 | -6.6% |
| Plant, machinery and equipment | 23 | €25,933 | €45,444 | +€19,512 | +75.2% |
| Furniture and vehicles | 24 | €143,499 | €99,713 | -€43,786 | -30.5% |
| Financial fixed assets | 28 | €217,200 | €217,200 | = | 0.0% |
| Current assets | 29/58 | €930,665 | €1,088,631 | +€157,966 | +17.0% |
| Amounts receivable within one year | 40/41 | €212,696 | €277,225 | +€64,529 | +30.3% |
| Trade receivables | 40 | €173,617 | €254,149 | +€80,532 | +46.4% |
| Other amounts receivable | 41 | €39,079 | €23,076 | -€16,004 | -41.0% |
| Cash at bank and in hand | 54/58 | €713,423 | €807,590 | +€94,166 | +13.2% |
| Deferred charges and accrued income | 490/1 | €4,546 | €3,817 | -€729 | -16.0% |
| Total equity and liabilities | 10/49 | €1,466,797 | €1,590,609 | +€123,812 | +8.4% |
| Equity | 10/15 | €1,153,291 | €1,180,238 | +€26,948 | +2.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €8,894 | €8,894 | = | 0.0% |
| Reserves | 13 | €666,150 | €666,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €660,000 | €660,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,747 | €443,695 | +€26,948 | +6.5% |
| Amounts payable | 17/49 | €313,506 | €410,371 | +€96,864 | +30.9% |
| Amounts payable after more than one year | 17 | €68,302 | €51,107 | -€17,194 | -25.2% |
| Financial debts | 170/4 | €68,302 | €51,107 | -€17,194 | -25.2% |
| Amounts payable within one year | 42/48 | €245,205 | €359,264 | +€114,059 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €90,562 | €17,194 | -€73,368 | -81.0% |
| Financial debts | 43 | - | €29,429 | +€29,429 | |
| Credit institutions | 430/8 | - | €29,429 | +€29,429 | |
| Trade debts | 44 | €89,289 | €41,786 | -€47,503 | -53.2% |
| Suppliers | 440/4 | €89,289 | €41,786 | -€47,503 | -53.2% |
| Taxes, remuneration and social security | 45 | €60,180 | €69,116 | +€8,935 | +14.8% |
| Taxes | 450/3 | €16,353 | €27,983 | +€11,630 | +71.1% |
| Remuneration and social security | 454/9 | €43,827 | €41,132 | -€2,695 | -6.1% |
| Other amounts payable | 47/48 | €5,174 | €201,739 | +€196,565 | +3,799% |
| Turnover | 70 | €1,731,469 | €1,804,837 | +€73,368 | +4.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €989,577 | +€989,577 | |
| Remuneration, social security and pensions | 62 | €532,646 | €553,127 | +€20,481 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,931 | €64,878 | +€16,948 | +35.4% |
| Other operating charges | 640/8 | €9,762 | €10,372 | +€610 | +6.2% |
| Non-recurring operating charges | 66A | €464 | €623 | +€159 | +34.3% |
| Gross operating margin | 9900 | €807,547 | €931,573 | +€124,025 | +15.4% |
| Operating profit (loss) | 9901 | €216,745 | €302,573 | +€85,828 | +39.6% |
| Financial income | 75/76B | €2 | €191 | +€189 | +8,909% |
| Recurring financial income | 75 | €2 | €191 | +€189 | +8,909% |
| Financial charges | 65/66B | €6,359 | €223,663 | +€217,305 | +3,417% |
| Recurring financial charges | 65 | €6,359 | €223,663 | +€217,305 | +3,417% |
| Profit (loss) for the period before taxes | 9903 | €210,389 | €79,101 | -€131,288 | -62.4% |
| Income taxes | 67/77 | €87,728 | €52,153 | -€35,575 | -40.6% |
| Profit (loss) for the period | 9904 | €122,660 | €26,948 | -€95,713 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,660 | €26,948 | -€95,713 | -78.0% |
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 14 October 2026 via checked.be.