Atelier Loucé: 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 Loucé
Largest movements
- Receivables within one year +€549
up €549 (+3.6%), from €15,243 to €15,792
of which Other amounts receivable: +€3,484
- Profit (loss) carried forward +€6,194
up €6,194, from -€6,194 to €0
- Other debts -€3,545
down €3,545 (-40.1%), from €8,839 to €5,294
- Trade debts -€2,313
down €2,313 (-53.6%), from €4,318 to €2,005
- Reserves +€989
new in 2025: €989
- Tax, wage and social debts -€625
down €625 (-41.9%), from €1,491 to €866
- Taxes +€552
new in 2025: €552
- Gross operating margin +€144
up €144 (+1.8%), from €8,070 to €8,214
- Other operating charges +€141
up €141 (+24.0%), from €589 to €730
- Financial income +€93
up €93 (+31.9%), from €291 to €383
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 | €18,481 | €19,180 | +€699 | +3.8% |
| Current assets | 29/58 | €18,481 | €19,180 | +€699 | +3.8% |
| Stocks and contracts in progress | 3 | €2,323 | €2,323 | = | 0.0% |
| Stocks | 30/36 | €2,323 | €2,323 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,243 | €15,792 | +€549 | +3.6% |
| Trade receivables | 40 | €9,665 | €6,730 | -€2,935 | -30.4% |
| Other amounts receivable | 41 | €5,578 | €9,062 | +€3,484 | +62.5% |
| Cash at bank and in hand | 54/58 | €915 | €1,066 | +€150 | +16.4% |
| Total equity and liabilities | 10/49 | €18,481 | €19,180 | +€699 | +3.8% |
| Equity | 10/15 | €3,806 | €10,989 | +€7,183 | +189% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €989 | +€989 | |
| Distributable reserves | 133 | - | €989 | +€989 | |
| Profit (loss) carried forward | 14 | -€6,194 | €0 | +€6,194 | |
| Amounts payable | 17/49 | €14,675 | €8,191 | -€6,484 | -44.2% |
| Amounts payable within one year | 42/48 | €14,675 | €8,191 | -€6,484 | -44.2% |
| Financial debts | 43 | €26 | €26 | = | 0.0% |
| Credit institutions | 430/8 | €26 | €26 | = | 0.0% |
| Trade debts | 44 | €4,318 | €2,005 | -€2,313 | -53.6% |
| Suppliers | 440/4 | €4,318 | €2,005 | -€2,313 | -53.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,491 | €866 | -€625 | -41.9% |
| Taxes | 450/3 | €1,491 | €866 | -€625 | -41.9% |
| Other amounts payable | 47/48 | €8,839 | €5,294 | -€3,545 | -40.1% |
| Other operating charges | 640/8 | €589 | €730 | +€141 | +24.0% |
| Gross operating margin | 9900 | €8,070 | €8,214 | +€144 | +1.8% |
| Operating profit (loss) | 9901 | €7,481 | €7,484 | +€3 | 0.0% |
| Financial income | 75/76B | €291 | €383 | +€93 | +31.9% |
| Recurring financial income | 75 | €291 | €383 | +€93 | +31.9% |
| Financial charges | 65/66B | €165 | €133 | -€32 | -19.2% |
| Recurring financial charges | 65 | €165 | €133 | -€32 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €7,607 | €7,734 | +€127 | +1.7% |
| Income taxes | 67/77 | - | €552 | +€552 | |
| Profit (loss) for the period | 9904 | €7,607 | €7,183 | -€424 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,607 | €7,183 | -€424 | -5.6% |
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.