Atelier LL: 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 LL
Largest movements
- Cash -€12,125
down €12,125 (-16.2%), from €74,799 to €62,674
mainly Tax, wage and social debts (-€11,930) and Receivables within one year (-€11,625)
- Receivables within one year +€11,625
up €11,625 (+130%), from €8,929 to €20,554
of which Other amounts receivable: +€6,006
- Tangible fixed assets -€5,317
down €5,317 (-34.6%), from €15,365 to €10,048
- Tax, wage and social debts -€11,930
down €11,930 (-91.0%), from €13,108 to €1,179
- Reserves +€7,516
up €7,516 (+19.1%), from €39,335 to €46,850
of which Distributable reserves: +€7,516
- Trade debts -€5,426
down €5,426 (-100%), from €5,426 to €0
- Other debts +€4,022
up €4,022 (+13.9%), from €28,925 to €32,947
- Gross operating margin -€14,983
down €14,983 (-33.3%), from €44,930 to €29,948
- Other operating charges -€4,850
down €4,850 (-29.4%), from €16,474 to €11,624
- Taxes -€2,793
down €2,793 (-37.8%), from €7,387 to €4,595
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 | €99,193 | €93,376 | -€5,817 | -5.9% |
| Fixed assets | 21/28 | €15,465 | €10,148 | -€5,317 | -34.4% |
| Tangible fixed assets | 22/27 | €15,365 | €10,048 | -€5,317 | -34.6% |
| Plant, machinery and equipment | 23 | €4,038 | €2,896 | -€1,142 | -28.3% |
| Furniture and vehicles | 24 | €9,632 | €7,152 | -€2,480 | -25.7% |
| Other tangible fixed assets | 26 | €1,695 | €0 | -€1,695 | -100% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €83,728 | €83,228 | -€500 | -0.6% |
| Amounts receivable within one year | 40/41 | €8,929 | €20,554 | +€11,625 | +130% |
| Trade receivables | 40 | €4,598 | €10,217 | +€5,619 | +122% |
| Other amounts receivable | 41 | €4,331 | €10,337 | +€6,006 | +139% |
| Cash at bank and in hand | 54/58 | €74,799 | €62,674 | -€12,125 | -16.2% |
| Total equity and liabilities | 10/49 | €99,193 | €93,376 | -€5,817 | -5.9% |
| Equity | 10/15 | €51,735 | €59,250 | +€7,516 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,335 | €46,850 | +€7,516 | +19.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,335 | €46,850 | +€7,516 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,459 | €34,126 | -€13,333 | -28.1% |
| Amounts payable within one year | 42/48 | €47,459 | €34,126 | -€13,333 | -28.1% |
| Trade debts | 44 | €5,426 | €0 | -€5,426 | -100% |
| Suppliers | 440/4 | €5,426 | €0 | -€5,426 | -100% |
| Taxes, remuneration and social security | 45 | €13,108 | €1,179 | -€11,930 | -91.0% |
| Taxes | 450/3 | €13,108 | €1,179 | -€11,930 | -91.0% |
| Other amounts payable | 47/48 | €28,925 | €32,947 | +€4,022 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,904 | €5,317 | +€413 | +8.4% |
| Other operating charges | 640/8 | €16,474 | €11,624 | -€4,850 | -29.4% |
| Gross operating margin | 9900 | €44,930 | €29,948 | -€14,983 | -33.3% |
| Operating profit (loss) | 9901 | €23,553 | €13,006 | -€10,546 | -44.8% |
| Financial income | 75/76B | €241 | €5 | -€236 | -98.0% |
| Recurring financial income | 75 | €241 | €5 | -€236 | -98.0% |
| Financial charges | 65/66B | €660 | €901 | +€241 | +36.5% |
| Recurring financial charges | 65 | €660 | €901 | +€241 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €23,133 | €12,110 | -€11,023 | -47.6% |
| Income taxes | 67/77 | €7,387 | €4,595 | -€2,793 | -37.8% |
| Profit (loss) for the period | 9904 | €15,746 | €7,516 | -€8,230 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,746 | €7,516 | -€8,230 | -52.3% |
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 22 October 2026 via checked.be.