ATELIER LBDN: 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 LBDN
Largest movements
- Tangible fixed assets -€7,017
down €7,017 (-46.5%), from €15,096 to €8,079
of which Leasing and similar rights: -€4,896
- Cash -€6,724
down €6,724 (-100%), from €6,724 to €0
mainly Trade debts (-€9,718) and Debts after one year (-€5,060)
- Receivables within one year +€2,763
up €2,763 (+12.0%), from €22,955 to €25,718
of which Trade receivables: +€1,977
- Stocks and contracts -€2,714
down €2,714 (-20.8%), from €13,068 to €10,354
- Trade debts -€9,718
down €9,718 (-49.6%), from €19,602 to €9,884
- Debts after one year -€5,060
down €5,060 (-85.5%), from €5,916 to €856
- Tax, wage and social debts -€1,219
down €1,219 (-45.2%), from €2,695 to €1,476
- Other debts +€746
up €746 (+29.4%), from €2,533 to €3,279
- Short-term financial debts +€704
new in 2024: €704
- Gross operating margin -€4,048
down €4,048 (-30.7%), from €13,166 to €9,118
- Other operating charges -€619
down €619 (-61.5%), from €1,007 to €387
- Taxes -€529
down €529 (-57.3%), from €922 to €393
- Financial charges +€152
up €152 (+34.7%), from €438 to €590
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,629 | €44,737 | -€13,892 | -23.7% |
| Formation expenses | 20 | €356 | €156 | -€200 | -56.2% |
| Fixed assets | 21/28 | €15,096 | €8,079 | -€7,017 | -46.5% |
| Tangible fixed assets | 22/27 | €15,096 | €8,079 | -€7,017 | -46.5% |
| Plant, machinery and equipment | 23 | €4,499 | €2,378 | -€2,121 | -47.1% |
| Leasing and similar rights | 25 | €10,597 | €5,701 | -€4,896 | -46.2% |
| Current assets | 29/58 | €43,177 | €36,502 | -€6,675 | -15.5% |
| Stocks and contracts in progress | 3 | €13,068 | €10,354 | -€2,714 | -20.8% |
| Stocks | 30/36 | €13,068 | €10,354 | -€2,714 | -20.8% |
| Amounts receivable within one year | 40/41 | €22,955 | €25,718 | +€2,763 | +12.0% |
| Trade receivables | 40 | €22,841 | €24,818 | +€1,977 | +8.7% |
| Other amounts receivable | 41 | €114 | €900 | +€786 | +692% |
| Cash at bank and in hand | 54/58 | €6,724 | €0 | -€6,724 | -100% |
| Deferred charges and accrued income | 490/1 | €430 | €430 | = | 0.0% |
| Total equity and liabilities | 10/49 | €58,629 | €44,737 | -€13,892 | -23.7% |
| Equity | 10/15 | €22,947 | €23,477 | +€531 | +2.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,447 | €15,977 | +€531 | +3.4% |
| Amounts payable | 17/49 | €35,682 | €21,260 | -€14,422 | -40.4% |
| Amounts payable after more than one year | 17 | €5,916 | €856 | -€5,060 | -85.5% |
| Financial debts | 170/4 | €5,916 | €856 | -€5,060 | -85.5% |
| Amounts payable within one year | 42/48 | €29,766 | €20,404 | -€9,362 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €4,935 | €5,060 | +€125 | +2.5% |
| Financial debts | 43 | - | €704 | +€704 | |
| Credit institutions | 430/8 | - | €704 | +€704 | |
| Trade debts | 44 | €19,602 | €9,884 | -€9,718 | -49.6% |
| Suppliers | 440/4 | €19,602 | €9,884 | -€9,718 | -49.6% |
| Taxes, remuneration and social security | 45 | €2,695 | €1,476 | -€1,219 | -45.2% |
| Taxes | 450/3 | €2,695 | €1,476 | -€1,219 | -45.2% |
| Other amounts payable | 47/48 | €2,533 | €3,279 | +€746 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,217 | €7,217 | = | 0.0% |
| Other operating charges | 640/8 | €1,007 | €387 | -€619 | -61.5% |
| Gross operating margin | 9900 | €13,166 | €9,118 | -€4,048 | -30.7% |
| Operating profit (loss) | 9901 | €4,942 | €1,514 | -€3,428 | -69.4% |
| Financial income | 75/76B | €61 | €0 | -€61 | -99.8% |
| Recurring financial income | 75 | €61 | €0 | -€61 | -99.8% |
| Financial charges | 65/66B | €438 | €590 | +€152 | +34.7% |
| Recurring financial charges | 65 | €438 | €590 | +€152 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €4,565 | €924 | -€3,641 | -79.8% |
| Income taxes | 67/77 | €922 | €393 | -€529 | -57.3% |
| Profit (loss) for the period | 9904 | €3,643 | €531 | -€3,112 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,643 | €531 | -€3,112 | -85.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.