ATELIER LIZEN: 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 LIZEN
Largest movements
- Cash +€58,318
up €58,318 (+186.7%), from €31,240 to €89,558
mainly Net result for the year (+€46,191) and Depreciation (+€8,280)
- Tangible fixed assets -€6,135
down €6,135 (-19.1%), from €32,117 to €25,982
of which Leasing and similar rights: -€6,858
- Stocks and contracts -€3,758
down €3,758 (-63.4%), from €5,923 to €2,165
- Profit (loss) carried forward +€26,191
up €26,191 (+48.2%), from €54,306 to €80,498
- Reserves +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
- Debts after one year -€3,598
down €3,598 (-20.6%), from €17,484 to €13,887
- Trade debts +€3,454
up €3,454 (+51.3%), from €6,735 to €10,189
- Gross operating margin -€9,426
down €9,426 (-12.9%), from €73,146 to €63,720
- Purchases and services +€8,782
up €8,782 (+10.2%), from €86,137 to €94,918
- Taxes -€4,799
down €4,799 (-32.3%), from €14,849 to €10,050
- Depreciation +€1,820
up €1,820 (+28.2%), from €6,460 to €8,280
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.
Cash bridge derived
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 | €142,751 | €190,537 | +€47,786 | +33.5% |
| Fixed assets | 21/28 | €32,653 | €26,323 | -€6,330 | -19.4% |
| Intangible fixed assets | 21 | €536 | €341 | -€195 | -36.4% |
| Tangible fixed assets | 22/27 | €32,117 | €25,982 | -€6,135 | -19.1% |
| Plant, machinery and equipment | 23 | €3,423 | €4,340 | +€918 | +26.8% |
| Furniture and vehicles | 24 | €533 | €339 | -€195 | -36.5% |
| Leasing and similar rights | 25 | €28,161 | €21,303 | -€6,858 | -24.4% |
| Current assets | 29/58 | €110,098 | €164,214 | +€54,116 | +49.2% |
| Stocks and contracts in progress | 3 | €5,923 | €2,165 | -€3,758 | -63.4% |
| Stocks | 30/36 | €5,923 | €2,165 | -€3,758 | -63.4% |
| Amounts receivable within one year | 40/41 | €72,769 | €71,785 | -€984 | -1.4% |
| Trade receivables | 40 | €14,898 | €15,553 | +€655 | +4.4% |
| Other amounts receivable | 41 | €57,871 | €56,232 | -€1,639 | -2.8% |
| Cash at bank and in hand | 54/58 | €31,240 | €89,558 | +€58,318 | +186.7% |
| Deferred charges and accrued income | 490/1 | €166 | €706 | +€540 | +325.2% |
| Total equity and liabilities | 10/49 | €142,751 | €190,537 | +€47,786 | +33.5% |
| Equity | 10/15 | €112,306 | €158,498 | +€46,191 | +41.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Distributable reserves | 133 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Profit (loss) carried forward | 14 | €54,306 | €80,498 | +€26,191 | +48.2% |
| Amounts payable | 17/49 | €30,445 | €32,040 | +€1,595 | +5.2% |
| Amounts payable after more than one year | 17 | €17,484 | €13,887 | -€3,598 | -20.6% |
| Financial debts | 170/4 | €17,484 | €13,887 | -€3,598 | -20.6% |
| Amounts payable within one year | 42/48 | €12,961 | €18,153 | +€5,192 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €3,343 | €3,598 | +€255 | +7.6% |
| Trade debts | 44 | €6,735 | €10,189 | +€3,454 | +51.3% |
| Suppliers | 440/4 | €6,735 | €10,189 | +€3,454 | +51.3% |
| Taxes, remuneration and social security | 45 | €2,883 | €4,366 | +€1,484 | +51.5% |
| Taxes | 450/3 | €2,883 | €4,366 | +€1,484 | +51.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,137 | €94,918 | +€8,782 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,460 | €8,280 | +€1,820 | +28.2% |
| Other operating charges | 640/8 | €696 | €704 | +€8 | +1.1% |
| Gross operating margin | 9900 | €73,146 | €63,720 | -€9,426 | -12.9% |
| Operating profit (loss) | 9901 | €65,990 | €54,736 | -€11,254 | -17.1% |
| Financial income | 75/76B | €2,625 | €3,089 | +€464 | +17.7% |
| Recurring financial income | 75 | €2,625 | €3,089 | +€464 | +17.7% |
| Financial charges | 65/66B | €1,629 | €1,584 | -€45 | -2.8% |
| Recurring financial charges | 65 | €1,629 | €1,584 | -€45 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €66,986 | €56,241 | -€10,745 | -16.0% |
| Income taxes | 67/77 | €14,849 | €10,050 | -€4,799 | -32.3% |
| Profit (loss) for the period | 9904 | €52,137 | €46,191 | -€5,946 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,137 | €46,191 | -€5,946 | -11.4% |
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 10 October 2026 via checked.be.