ATELIER LUCAS: what changed
What changed
ATELIER LUCAS
NACE 43.341, Painting of buildings
filed annual accounts (NBB)
Net result for the year
-€903
2024 · -€2,061+€1,158
Equity
€43,023
2024 · €43,926-€903
Cash
€75,795
2024 · €70,573+€5,223
Balance sheet total
€237,736
2024 · €228,917+€8,819
Largest movements
Assets
- Receivables within one year +€11,663
up €11,663 (+172%), from €6,790 to €18,453
of which Trade receivables: +€6,206
- Tangible fixed assets -€9,017
down €9,017 (-5.9%), from €151,554 to €142,537
of which Land and buildings: -€10,813
- Cash +€5,223
up €5,223 (+7.4%), from €70,573 to €75,795
mainly Depreciation (+€18,572) and Accrued charges and deferred income (+€7,450)
Equity and liabilities
- Accrued charges and deferred income +€7,450
up €7,450 (+51.0%), from €14,595 to €22,045
Income statement
- Gross operating margin +€2,526
up €2,526 (+5.7%), from €44,381 to €46,907
- Financial charges +€794
up €794 (+132%), from €600 to €1,394
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€2,061
Gross operating margin
+€2,526
Staff costs
-€207
Depreciation
-€352
Other operating charges
-€108
Financial income
+€92
Financial charges
-€794
Result 2025
-€903
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,591
Investment
-€9,555
Financing
+€1,186
Cash 2024
€70,573
From operations (derived)
+€13,591
Net result for the year
-€903
Depreciation
+€18,572
Receivables within one year
-€11,663
Deferred charges and accrued income
-€951
Trade debts
+€934
Tax, wage and social debts
+€355
Other debts
-€203
Accrued charges and deferred income
+€7,450
Investment (derived)
-€9,555
Investment in fixed assets (net)
-€9,555
Financing
+€1,186
Debts after one year
+€1,186
Cash 2025
€75,795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,917 | €237,736 | +€8,819 | +3.9% |
| Fixed assets | 21/28 | €151,554 | €142,537 | -€9,017 | -5.9% |
| Tangible fixed assets | 22/27 | €151,554 | €142,537 | -€9,017 | -5.9% |
| Land and buildings | 22 | €150,778 | €139,964 | -€10,813 | -7.2% |
| Plant, machinery and equipment | 23 | €579 | €463 | -€116 | -20.0% |
| Furniture and vehicles | 24 | €197 | €2,109 | +€1,912 | +968% |
| Current assets | 29/58 | €77,363 | €95,199 | +€17,836 | +23.1% |
| Amounts receivable within one year | 40/41 | €6,790 | €18,453 | +€11,663 | +172% |
| Trade receivables | 40 | €6,790 | €12,996 | +€6,206 | +91.4% |
| Other amounts receivable | 41 | - | €5,457 | +€5,457 | |
| Cash at bank and in hand | 54/58 | €70,573 | €75,795 | +€5,223 | +7.4% |
| Deferred charges and accrued income | 490/1 | - | €951 | +€951 | |
| Total equity and liabilities | 10/49 | €228,917 | €237,736 | +€8,819 | +3.9% |
| Equity | 10/15 | €43,926 | €43,023 | -€903 | -2.1% |
| Reserves | 13 | €50,868 | €50,868 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,491 | €1,491 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,491 | €1,491 | = | 0.0% |
| Distributable reserves | 133 | €49,376 | €49,376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,942 | -€7,845 | -€903 | -13.0% |
| Amounts payable | 17/49 | €184,991 | €194,713 | +€9,722 | +5.3% |
| Amounts payable after more than one year | 17 | €158,115 | €159,302 | +€1,186 | +0.8% |
| Financial debts | 170/4 | €158,115 | €159,302 | +€1,186 | +0.8% |
| Amounts payable within one year | 42/48 | €12,281 | €13,367 | +€1,086 | +8.8% |
| Trade debts | 44 | €8,252 | €9,186 | +€934 | +11.3% |
| Suppliers | 440/4 | €8,252 | €9,186 | +€934 | +11.3% |
| Taxes, remuneration and social security | 45 | €3,826 | €4,181 | +€355 | +9.3% |
| Taxes | 450/3 | €1,044 | €1,277 | +€233 | +22.3% |
| Remuneration and social security | 454/9 | €2,782 | €2,904 | +€122 | +4.4% |
| Other amounts payable | 47/48 | €203 | - | -€203 | |
| Accrued charges and deferred income | 492/3 | €14,595 | €22,045 | +€7,450 | +51.0% |
| Remuneration, social security and pensions | 62 | €23,937 | €24,144 | +€207 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,220 | €18,572 | +€352 | +1.9% |
| Other operating charges | 640/8 | €3,751 | €3,859 | +€108 | +2.9% |
| Gross operating margin | 9900 | €44,381 | €46,907 | +€2,526 | +5.7% |
| Operating profit (loss) | 9901 | -€1,528 | €332 | +€1,860 | |
| Financial income | 75/76B | €67 | €159 | +€92 | +138% |
| Recurring financial income | 75 | €67 | €159 | +€92 | +138% |
| Financial charges | 65/66B | €600 | €1,394 | +€794 | +132% |
| Recurring financial charges | 65 | €600 | €1,394 | +€794 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€2,061 | -€903 | +€1,158 | +56.2% |
| Profit (loss) for the period | 9904 | -€2,061 | -€903 | +€1,158 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,061 | -€903 | +€1,158 | +56.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.