ATELIER LINÉA TECHNICS: 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 LINÉA TECHNICS
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,102
2024 · €133,439-€140,541
Equity
-€221,609
2024 · -€214,507-€7,102
Cash
€7,462
2024 · €2,899+€4,563
Balance sheet total
€279,554
2024 · €834,918-€555,363
Largest movements
Assets
- Receivables within one year -€482,014
down €482,014 (-75.2%), from €640,807 to €158,794
of which Trade receivables: -€496,563
- Stocks and contracts -€71,503
down €71,503 (-53.4%), from €133,892 to €62,389
Equity and liabilities
- Advances received -€634,987
down €634,987 (-93.3%), from €680,486 to €45,499
- Tax, wage and social debts +€189,222
up €189,222 (+126%), from €150,130 to €339,352
of which Taxes: +€173,858
- Trade debts -€92,583
down €92,583 (-65.0%), from €142,377 to €49,795
Income statement
- Gross operating margin -€137,814
down €137,814 (-32.2%), from €427,603 to €289,790
- Staff costs +€10,867
up €10,867 (+4.4%), from €249,382 to €260,249
- Depreciation -€6,914
down €6,914 (-37.0%), from €18,704 to €11,790
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
€133,439
Gross operating margin
-€137,814
Staff costs
-€10,867
Depreciation
+€6,914
Other operating charges
+€168
Financial income
+€2,885
Financial charges
-€1,904
Taxes
+€75
Result 2025
-€7,102
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
+€18,051
Investment
-€3,599
Financing
-€9,889
Cash 2024
€2,899
From operations (derived)
+€18,051
Net result for the year
-€7,102
Depreciation
+€11,790
Stocks and contracts
+€71,503
Receivables within one year
+€482,014
Deferred charges and accrued income
-€1,782
Trade debts
-€92,583
Tax, wage and social debts
+€189,222
Advances received
-€634,987
Accrued charges and deferred income
-€25
Investment (derived)
-€3,599
Investment in fixed assets (net)
-€3,599
Financing
-€9,889
Debts after one year
-€1,069
Current portion of long-term debt
-€7,848
Short-term financial debts
-€972
Cash 2025
€7,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €834,918 | €279,554 | -€555,363 | -66.5% |
| Fixed assets | 21/28 | €45,847 | €37,656 | -€8,191 | -17.9% |
| Intangible fixed assets | 21 | €39,120 | €32,600 | -€6,520 | -16.7% |
| Tangible fixed assets | 22/27 | €6,727 | €4,987 | -€1,740 | -25.9% |
| Furniture and vehicles | 24 | €6,727 | €4,987 | -€1,740 | -25.9% |
| Financial fixed assets | 28 | - | €69 | +€69 | |
| Current assets | 29/58 | €789,071 | €241,899 | -€547,173 | -69.3% |
| Stocks and contracts in progress | 3 | €133,892 | €62,389 | -€71,503 | -53.4% |
| Stocks | 30/36 | €133,892 | €62,389 | -€71,503 | -53.4% |
| Amounts receivable within one year | 40/41 | €640,807 | €158,794 | -€482,014 | -75.2% |
| Trade receivables | 40 | €597,810 | €101,248 | -€496,563 | -83.1% |
| Other amounts receivable | 41 | €42,997 | €57,546 | +€14,549 | +33.8% |
| Cash at bank and in hand | 54/58 | €2,899 | €7,462 | +€4,563 | +157% |
| Deferred charges and accrued income | 490/1 | €11,472 | €13,254 | +€1,782 | +15.5% |
| Total equity and liabilities | 10/49 | €834,918 | €279,554 | -€555,363 | -66.5% |
| Equity | 10/15 | -€214,507 | -€221,609 | -€7,102 | -3.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,507 | -€226,609 | -€7,102 | -3.2% |
| Amounts payable | 17/49 | €1,049,425 | €501,163 | -€548,261 | -52.2% |
| Amounts payable after more than one year | 17 | €1,069 | - | -€1,069 | |
| Financial debts | 170/4 | €1,069 | - | -€1,069 | |
| Amounts payable within one year | 42/48 | €1,048,331 | €501,163 | -€547,167 | -52.2% |
| Current portion of amounts payable after more than one year | 42 | €8,917 | €1,069 | -€7,848 | -88.0% |
| Financial debts | 43 | €66,420 | €65,448 | -€972 | -1.5% |
| Credit institutions | 430/8 | €66,420 | €65,448 | -€972 | -1.5% |
| Trade debts | 44 | €142,377 | €49,795 | -€92,583 | -65.0% |
| Suppliers | 440/4 | €142,377 | €49,795 | -€92,583 | -65.0% |
| Advances received on contracts in progress | 46 | €680,486 | €45,499 | -€634,987 | -93.3% |
| Taxes, remuneration and social security | 45 | €150,130 | €339,352 | +€189,222 | +126% |
| Taxes | 450/3 | €66,440 | €240,299 | +€173,858 | +262% |
| Remuneration and social security | 454/9 | €83,690 | €99,054 | +€15,364 | +18.4% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Remuneration, social security and pensions | 62 | €249,382 | €260,249 | +€10,867 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,704 | €11,790 | -€6,914 | -37.0% |
| Other operating charges | 640/8 | €2,859 | €2,691 | -€168 | -5.9% |
| Gross operating margin | 9900 | €427,603 | €289,790 | -€137,814 | -32.2% |
| Operating profit (loss) | 9901 | €156,658 | €15,060 | -€141,598 | -90.4% |
| Financial income | 75/76B | €454 | €3,339 | +€2,885 | +636% |
| Recurring financial income | 75 | €454 | €679 | +€225 | +49.7% |
| Non-recurring financial income | 76B | - | €2,660 | +€2,660 | |
| Financial charges | 65/66B | €23,219 | €25,123 | +€1,904 | +8.2% |
| Recurring financial charges | 65 | €23,219 | €25,123 | +€1,904 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €133,892 | -€6,724 | -€140,616 | |
| Income taxes | 67/77 | €453 | €378 | -€75 | -16.6% |
| Profit (loss) for the period | 9904 | €133,439 | -€7,102 | -€140,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €133,439 | -€7,102 | -€140,541 |
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 23 October 2026 via checked.be.