ATELIER LINÉA DESIGN: 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 LINÉA DESIGN
Largest movements
- Receivables within one year -€530,037
down €530,037 (-70.4%), from €752,770 to €222,733
of which Trade receivables: -€515,444
- Stocks and contracts +€17,758
up €17,758 (+39.8%), from €44,631 to €62,389
- Tangible fixed assets -€17,279
down €17,279 (-29.7%), from €58,255 to €40,976
- Advances received -€622,974
down €622,974 (-96.7%), from €644,048 to €21,074
- Tax, wage and social debts +€183,671
up €183,671 (+101%), from €181,601 to €365,272
of which Taxes: +€157,319
- Trade debts -€78,157
down €78,157 (-34.6%), from €226,076 to €147,919
- Short-term financial debts -€11,655
down €11,655 (-46.3%), from €25,179 to €13,524
- Profit (loss) carried forward -€9,738
down €9,738 (-4.8%), from -€203,092 to -€212,830
- Financial charges +€28,486
up €28,486 (+273%), from €10,419 to €38,905
- Gross operating margin -€23,564
down €23,564 (-6.3%), from €376,941 to €353,377
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 | €876,811 | €339,028 | -€537,783 | -61.3% |
| Fixed assets | 21/28 | €72,685 | €50,665 | -€22,020 | -30.3% |
| Intangible fixed assets | 21 | €14,430 | €9,620 | -€4,810 | -33.3% |
| Tangible fixed assets | 22/27 | €58,255 | €40,976 | -€17,279 | -29.7% |
| Furniture and vehicles | 24 | €58,255 | €40,976 | -€17,279 | -29.7% |
| Financial fixed assets | 28 | - | €69 | +€69 | |
| Current assets | 29/58 | €804,126 | €288,364 | -€515,762 | -64.1% |
| Stocks and contracts in progress | 3 | €44,631 | €62,389 | +€17,758 | +39.8% |
| Stocks | 30/36 | €44,631 | €62,389 | +€17,758 | +39.8% |
| Amounts receivable within one year | 40/41 | €752,770 | €222,733 | -€530,037 | -70.4% |
| Trade receivables | 40 | €673,874 | €158,431 | -€515,444 | -76.5% |
| Other amounts receivable | 41 | €78,896 | €64,302 | -€14,593 | -18.5% |
| Cash at bank and in hand | 54/58 | €424 | €2,176 | +€1,753 | +414% |
| Deferred charges and accrued income | 490/1 | €6,302 | €1,065 | -€5,236 | -83.1% |
| Total equity and liabilities | 10/49 | €876,811 | €339,028 | -€537,783 | -61.3% |
| Equity | 10/15 | -€200,092 | -€209,830 | -€9,738 | -4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,092 | -€212,830 | -€9,738 | -4.8% |
| Amounts payable | 17/49 | €1,076,903 | €548,858 | -€528,045 | -49.0% |
| Amounts payable within one year | 42/48 | €1,076,903 | €547,789 | -€529,114 | -49.1% |
| Financial debts | 43 | €25,179 | €13,524 | -€11,655 | -46.3% |
| Credit institutions | 430/8 | €25,179 | €13,524 | -€11,655 | -46.3% |
| Trade debts | 44 | €226,076 | €147,919 | -€78,157 | -34.6% |
| Suppliers | 440/4 | €226,076 | €147,919 | -€78,157 | -34.6% |
| Advances received on contracts in progress | 46 | €644,048 | €21,074 | -€622,974 | -96.7% |
| Taxes, remuneration and social security | 45 | €181,601 | €365,272 | +€183,671 | +101% |
| Taxes | 450/3 | €72,923 | €230,242 | +€157,319 | +216% |
| Remuneration and social security | 454/9 | €108,677 | €135,030 | +€26,352 | +24.2% |
| Accrued charges and deferred income | 492/3 | - | €1,069 | +€1,069 | |
| Remuneration, social security and pensions | 62 | €296,188 | €296,599 | +€410 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,167 | €24,825 | +€1,659 | +7.2% |
| Other operating charges | 640/8 | €2,536 | €2,128 | -€409 | -16.1% |
| Gross operating margin | 9900 | €376,941 | €353,377 | -€23,564 | -6.3% |
| Operating profit (loss) | 9901 | €55,050 | €29,825 | -€25,225 | -45.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +244% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +244% |
| Financial charges | 65/66B | €10,419 | €38,905 | +€28,486 | +273% |
| Recurring financial charges | 65 | €10,419 | €38,905 | +€28,486 | +273% |
| Profit (loss) for the period before taxes | 9903 | €44,631 | -€9,079 | -€53,710 | |
| Income taxes | 67/77 | €865 | €658 | -€207 | -23.9% |
| Profit (loss) for the period | 9904 | €43,765 | -€9,738 | -€53,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,765 | -€9,738 | -€53,503 |
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 16 October 2026 via checked.be.