ATELIER LEYDER: 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 LEYDER
Largest movements
- Tangible fixed assets +€351,902
up €351,902 (+1,583%), from €22,237 to €374,139
of which Land and buildings: +€358,471
- Cash -€24,735
down €24,735 (-29.3%), from €84,417 to €59,682
mainly Investment in fixed assets (net) (-€405,000) and Contributions, distributions and other (-€102,184)
- Stocks and contracts -€6,206
down €6,206 (-17.7%), from €34,981 to €28,775
- Debts after one year +€407,717
up €407,717 (+910%), from €44,817 to €452,534
of which Financial debts: +€383,440
- Profit (loss) carried forward -€93,314
down €93,314 (-91.3%), from €102,184 to €8,870
- Current portion of long-term debt +€11,497
up €11,497 (+227%), from €5,074 to €16,571
- Depreciation +€45,702
up €45,702 (+618%), from €7,396 to €53,098
- Gross operating margin -€20,936
down €20,936 (-17.7%), from €118,237 to €97,301
- Staff costs -€17,439
down €17,439 (-38.5%), from €45,237 to €27,798
- Taxes -€13,411
down €13,411 (-87.9%), from €15,263 to €1,852
- Other operating charges +€2,003
up €2,003 (+55.5%), from €3,606 to €5,609
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 | €160,402 | €488,067 | +€327,666 | +204% |
| Fixed assets | 21/28 | €22,237 | €374,139 | +€351,902 | +1,583% |
| Tangible fixed assets | 22/27 | €22,237 | €374,139 | +€351,902 | +1,583% |
| Land and buildings | 22 | - | €358,471 | +€358,471 | |
| Furniture and vehicles | 24 | €22,237 | €15,668 | -€6,569 | -29.5% |
| Current assets | 29/58 | €138,165 | €113,928 | -€24,236 | -17.5% |
| Stocks and contracts in progress | 3 | €34,981 | €28,775 | -€6,206 | -17.7% |
| Stocks | 30/36 | €34,981 | €28,775 | -€6,206 | -17.7% |
| Amounts receivable within one year | 40/41 | €18,006 | €22,617 | +€4,612 | +25.6% |
| Trade receivables | 40 | €8,987 | €12,469 | +€3,482 | +38.7% |
| Other amounts receivable | 41 | €9,019 | €10,148 | +€1,129 | +12.5% |
| Cash at bank and in hand | 54/58 | €84,417 | €59,682 | -€24,735 | -29.3% |
| Deferred charges and accrued income | 490/1 | €761 | €2,855 | +€2,093 | +275% |
| Total equity and liabilities | 10/49 | €160,402 | €488,067 | +€327,666 | +204% |
| Equity | 10/15 | €102,284 | €8,970 | -€93,314 | -91.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,184 | €8,870 | -€93,314 | -91.3% |
| Amounts payable | 17/49 | €58,118 | €479,098 | +€420,980 | +724% |
| Amounts payable after more than one year | 17 | €44,817 | €452,534 | +€407,717 | +910% |
| Financial debts | 170/4 | €960 | €384,400 | +€383,440 | +39,946% |
| Other amounts payable | 178/9 | €43,857 | €68,134 | +€24,277 | +55.4% |
| Amounts payable within one year | 42/48 | €13,301 | €26,563 | +€13,263 | +99.7% |
| Current portion of amounts payable after more than one year | 42 | €5,074 | €16,571 | +€11,497 | +227% |
| Trade debts | 44 | €2,000 | €3,930 | +€1,930 | +96.5% |
| Suppliers | 440/4 | €2,000 | €3,930 | +€1,930 | +96.5% |
| Taxes, remuneration and social security | 45 | €6,227 | €6,062 | -€165 | -2.6% |
| Taxes | 450/3 | €4,822 | €3,073 | -€1,749 | -36.3% |
| Remuneration and social security | 454/9 | €1,405 | €2,989 | +€1,584 | +113% |
| Remuneration, social security and pensions | 62 | €45,237 | €27,798 | -€17,439 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,396 | €53,098 | +€45,702 | +618% |
| Other operating charges | 640/8 | €3,606 | €5,609 | +€2,003 | +55.5% |
| Gross operating margin | 9900 | €118,237 | €97,301 | -€20,936 | -17.7% |
| Operating profit (loss) | 9901 | €61,997 | €10,795 | -€51,202 | -82.6% |
| Financial income | 75/76B | €1,194 | €1,135 | -€60 | -5.0% |
| Recurring financial income | 75 | €1,194 | €1,135 | -€60 | -5.0% |
| Financial charges | 65/66B | €3,011 | €1,207 | -€1,804 | -59.9% |
| Recurring financial charges | 65 | €3,011 | €1,207 | -€1,804 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €60,180 | €10,722 | -€49,458 | -82.2% |
| Income taxes | 67/77 | €15,263 | €1,852 | -€13,411 | -87.9% |
| Profit (loss) for the period | 9904 | €44,917 | €8,870 | -€36,047 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,917 | €8,870 | -€36,047 | -80.3% |
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 28 October 2026 via checked.be.