ATELIER LT: 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 LT
Largest movements
- Tangible fixed assets +€88,652
up €88,652 (+50.2%), from €176,470 to €265,122
of which Plant, machinery and equipment: +€111,644
- Receivables within one year +€75,641
up €75,641 (+94.9%), from €79,669 to €155,310
of which Trade receivables: +€82,127
- Stocks and contracts +€70,199
up €70,199 (+98.8%), from €71,036 to €141,235
- Trade debts +€149,662
up €149,662 (+371%), from €40,327 to €189,989
- Reserves +€106,738
up €106,738 (+25.9%), from €412,907 to €519,644
of which Distributable reserves: +€106,738
- Debts after one year -€11,983
down €11,983 (-32.1%), from €37,330 to €25,347
- Gross operating margin -€105,307
down €105,307 (-29.2%), from €360,261 to €254,955
- Taxes -€32,966
down €32,966 (-49.1%), from €67,174 to €34,208
- Other operating charges -€17,979
down €17,979 (-63.2%), from €28,425 to €10,447
- Depreciation +€17,080
up €17,080 (+40.0%), from €42,664 to €59,745
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 | €559,247 | €797,081 | +€237,834 | +42.5% |
| Fixed assets | 21/28 | €176,970 | €265,622 | +€88,652 | +50.1% |
| Tangible fixed assets | 22/27 | €176,470 | €265,122 | +€88,652 | +50.2% |
| Plant, machinery and equipment | 23 | €59,673 | €171,317 | +€111,644 | +187% |
| Furniture and vehicles | 24 | €107,105 | €77,504 | -€29,601 | -27.6% |
| Other tangible fixed assets | 26 | €9,692 | €16,301 | +€6,609 | +68.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €382,277 | €531,459 | +€149,182 | +39.0% |
| Stocks and contracts in progress | 3 | €71,036 | €141,235 | +€70,199 | +98.8% |
| Stocks | 30/36 | €71,036 | €141,235 | +€70,199 | +98.8% |
| Amounts receivable within one year | 40/41 | €79,669 | €155,310 | +€75,641 | +94.9% |
| Trade receivables | 40 | €72,391 | €154,518 | +€82,127 | +113% |
| Other amounts receivable | 41 | €7,278 | €792 | -€6,486 | -89.1% |
| Cash at bank and in hand | 54/58 | €224,899 | €224,932 | +€33 | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,673 | €9,982 | +€3,309 | +49.6% |
| Total equity and liabilities | 10/49 | €559,247 | €797,081 | +€237,834 | +42.5% |
| Equity | 10/15 | €431,499 | €538,236 | +€106,738 | +24.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €412,907 | €519,644 | +€106,738 | +25.9% |
| Tax-exempt reserves | 132 | €13,421 | €13,421 | = | 0.0% |
| Distributable reserves | 133 | €399,486 | €506,223 | +€106,738 | +26.7% |
| Amounts payable | 17/49 | €127,749 | €258,845 | +€131,097 | +103% |
| Amounts payable after more than one year | 17 | €37,330 | €25,347 | -€11,983 | -32.1% |
| Financial debts | 170/4 | €37,330 | €25,347 | -€11,983 | -32.1% |
| Amounts payable within one year | 42/48 | €89,543 | €232,378 | +€142,834 | +160% |
| Current portion of amounts payable after more than one year | 42 | €15,402 | €11,983 | -€3,419 | -22.2% |
| Financial debts | 43 | €11,829 | €11,906 | +€77 | +0.6% |
| Credit institutions | 430/8 | €11,829 | €11,906 | +€77 | +0.6% |
| Trade debts | 44 | €40,327 | €189,989 | +€149,662 | +371% |
| Suppliers | 440/4 | €40,327 | €189,989 | +€149,662 | +371% |
| Taxes, remuneration and social security | 45 | €20,128 | €16,774 | -€3,354 | -16.7% |
| Taxes | 450/3 | €12,970 | €4,589 | -€8,381 | -64.6% |
| Remuneration and social security | 454/9 | €7,158 | €12,185 | +€5,027 | +70.2% |
| Other amounts payable | 47/48 | €1,857 | €1,725 | -€132 | -7.1% |
| Accrued charges and deferred income | 492/3 | €875 | €1,121 | +€246 | +28.1% |
| Remuneration, social security and pensions | 62 | €38,908 | €40,559 | +€1,651 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,664 | €59,745 | +€17,080 | +40.0% |
| Other operating charges | 640/8 | €28,425 | €10,447 | -€17,979 | -63.2% |
| Gross operating margin | 9900 | €360,261 | €254,955 | -€105,307 | -29.2% |
| Operating profit (loss) | 9901 | €250,264 | €144,205 | -€106,059 | -42.4% |
| Financial income | 75/76B | €428 | €1,286 | +€858 | +200% |
| Recurring financial income | 75 | €428 | €1,286 | +€858 | +200% |
| Financial charges | 65/66B | €3,049 | €2,879 | -€169 | -5.6% |
| Recurring financial charges | 65 | €3,049 | €2,879 | -€169 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €247,643 | €142,611 | -€105,032 | -42.4% |
| Income taxes | 67/77 | €67,174 | €34,208 | -€32,966 | -49.1% |
| Profit (loss) for the period | 9904 | €180,469 | €108,404 | -€72,065 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €180,469 | €108,404 | -€72,065 | -39.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.