ATELIER LDP: 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.
What changed
ATELIER LDP
NACE 43.320, Joinery installation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€176,714
2024 · €148,720+€27,993
Equity
€2.0m
2024 · €1.8m+€117,890
Cash
€181,930
2024 · €388,519-€206,589
Balance sheet total
€4.3m
2024 · €4.5m-€212,369
Largest movements
Assets
- Cash -€206,589
down €206,589 (-53.2%), from €388,519 to €181,930
mainly Other debts (-€269,089) and Contributions, distributions and other (-€58,824)
Equity and liabilities
- Other debts -€269,089
down €269,089 (-82.1%), from €327,913 to €58,824
- Profit (loss) carried forward +€117,890
up €117,890 (+6.5%), from €1.8m to €1.9m
- Provisions -€56,796
down €56,796 (-2.4%), from €2.3m to €2.3m
Income statement
- Gross operating margin +€51,729
up €51,729 (+15.9%), from €325,934 to €377,663
- Taxes +€15,486
up €15,486 (+34.6%), from €44,801 to €60,287
- Depreciation +€6,593
up €6,593 (+64.0%), from €10,301 to €16,894
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.
Result 2024
€148,720
Gross operating margin
+€51,729
Depreciation
-€6,593
Other operating charges
+€373
Financial income
-€3,005
Financial charges
+€975
Taxes
-€15,486
Result 2025
€176,714
raises the resultlowers the result
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.
From operations
-€108,609
Investment
-€39,156
Financing
-€58,824
Cash 2024
€388,519
From operations (derived)
-€108,609
Net result for the year
+€176,714
Depreciation
+€16,894
Receivables within one year
+€27,238
Deferred charges and accrued income
+€804
Provisions
-€56,796
Trade debts
-€2,699
Tax, wage and social debts
-€3,494
Other debts
-€269,089
Accrued charges and deferred income
+€1,819
Investment (derived)
-€39,156
Investment in fixed assets (net)
-€39,156
Financing
-€58,824
Contributions, distributions and other
-€58,824
Cash 2025
€181,930
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,537,999 | €4,325,629 | -€212,369 | -4.7% |
| Fixed assets | 21/28 | €4,081,015 | €4,103,277 | +€22,262 | +0.5% |
| Tangible fixed assets | 22/27 | €267,935 | €290,197 | +€22,262 | +8.3% |
| Land and buildings | 22 | €265,733 | €256,892 | -€8,841 | -3.3% |
| Plant, machinery and equipment | 23 | €1,492 | €2,040 | +€548 | +36.7% |
| Furniture and vehicles | 24 | €710 | €31,265 | +€30,555 | +4,304% |
| Financial fixed assets | 28 | €3,813,080 | €3,813,080 | = | 0.0% |
| Current assets | 29/58 | €456,984 | €222,352 | -€234,631 | -51.3% |
| Amounts receivable within one year | 40/41 | €65,846 | €38,608 | -€27,238 | -41.4% |
| Trade receivables | 40 | €64,452 | €36,330 | -€28,122 | -43.6% |
| Other amounts receivable | 41 | €1,394 | €2,278 | +€884 | +63.4% |
| Cash at bank and in hand | 54/58 | €388,519 | €181,930 | -€206,589 | -53.2% |
| Deferred charges and accrued income | 490/1 | €2,619 | €1,814 | -€804 | -30.7% |
| Total equity and liabilities | 10/49 | €4,537,999 | €4,325,629 | -€212,369 | -4.7% |
| Equity | 10/15 | €1,847,419 | €1,965,309 | +€117,890 | +6.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,825,419 | €1,943,309 | +€117,890 | +6.5% |
| Provisions and deferred taxes | 16 | €2,318,561 | €2,261,765 | -€56,796 | -2.4% |
| Provisions for liabilities and charges | 160/5 | €2,318,561 | €2,261,765 | -€56,796 | -2.4% |
| Other liabilities and charges | 164/5 | €2,318,561 | €2,261,765 | -€56,796 | -2.4% |
| Amounts payable | 17/49 | €372,018 | €98,555 | -€273,463 | -73.5% |
| Amounts payable within one year | 42/48 | €354,049 | €78,767 | -€275,282 | -77.8% |
| Trade debts | 44 | €8,441 | €5,742 | -€2,699 | -32.0% |
| Suppliers | 440/4 | €8,441 | €5,742 | -€2,699 | -32.0% |
| Taxes, remuneration and social security | 45 | €17,695 | €14,201 | -€3,494 | -19.7% |
| Taxes | 450/3 | €16,495 | €13,001 | -€3,494 | -21.2% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €327,913 | €58,824 | -€269,089 | -82.1% |
| Accrued charges and deferred income | 492/3 | €17,969 | €19,788 | +€1,819 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,301 | €16,894 | +€6,593 | +64.0% |
| Other operating charges | 640/8 | €2,669 | €2,296 | -€373 | -14.0% |
| Gross operating margin | 9900 | €325,934 | €377,663 | +€51,729 | +15.9% |
| Operating profit (loss) | 9901 | €312,964 | €358,473 | +€45,509 | +14.5% |
| Financial income | 75/76B | €3,005 | - | -€3,005 | |
| Recurring financial income | 75 | €3,005 | - | -€3,005 | |
| Financial charges | 65/66B | €122,448 | €121,473 | -€975 | -0.8% |
| Recurring financial charges | 65 | €102,350 | €100,063 | -€2,287 | -2.2% |
| Non-recurring financial charges | 66B | €20,098 | €21,410 | +€1,312 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €193,521 | €237,000 | +€43,480 | +22.5% |
| Income taxes | 67/77 | €44,801 | €60,287 | +€15,486 | +34.6% |
| Profit (loss) for the period | 9904 | €148,720 | €176,714 | +€27,993 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €148,720 | €176,714 | +€27,993 | +18.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.