ATELIER LUXOR: 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 LUXOR
Largest movements
- Receivables within one year -€59,441
down €59,441 (-32.4%), from €183,287 to €123,846
of which Other amounts receivable: -€40,855
- Cash -€19,724
down €19,724 (-99.2%), from €19,876 to €152
mainly Other debts (-€135,703) and Tax, wage and social debts (-€21,677)
- Tangible fixed assets -€12,499
down €12,499 (-46.6%), from €26,801 to €14,302
of which Plant, machinery and equipment: -€12,305
- Stocks and contracts -€10,420
down €10,420 (-40.2%), from €25,920 to €15,500
- Intangible fixed assets -€5,764
down €5,764 (-68.3%), from €8,434 to €2,670
- Other debts -€135,703
down €135,703 (-78.0%), from €173,903 to €38,200
- Profit (loss) carried forward +€62,299
up €62,299, from -€16,827 to €45,472
- Tax, wage and social debts -€21,677
down €21,677 (-60.3%), from €35,932 to €14,254
of which Taxes: -€16,634
- Debts after one year -€7,624
no longer reported in 2025 (was €7,624)
- Current portion of long-term debt -€6,228
down €6,228 (-41.2%), from €15,118 to €8,890
- Staff costs -€74,189
down €74,189 (-47.9%), from €154,833 to €80,644
- Gross operating margin -€60,651
down €60,651 (-26.8%), from €226,195 to €165,545
- Financial income -€2,328
down €2,328 (-67.2%), from €3,466 to €1,138
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 | €265,535 | €157,232 | -€108,303 | -40.8% |
| Fixed assets | 21/28 | €35,469 | €17,206 | -€18,263 | -51.5% |
| Intangible fixed assets | 21 | €8,434 | €2,670 | -€5,764 | -68.3% |
| Tangible fixed assets | 22/27 | €26,801 | €14,302 | -€12,499 | -46.6% |
| Plant, machinery and equipment | 23 | €26,607 | €14,302 | -€12,305 | -46.2% |
| Furniture and vehicles | 24 | €194 | - | -€194 | |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €230,066 | €140,026 | -€90,040 | -39.1% |
| Stocks and contracts in progress | 3 | €25,920 | €15,500 | -€10,420 | -40.2% |
| Stocks | 30/36 | €25,920 | €15,500 | -€10,420 | -40.2% |
| Amounts receivable within one year | 40/41 | €183,287 | €123,846 | -€59,441 | -32.4% |
| Trade receivables | 40 | €104,946 | €86,360 | -€18,586 | -17.7% |
| Other amounts receivable | 41 | €78,341 | €37,486 | -€40,855 | -52.2% |
| Cash at bank and in hand | 54/58 | €19,876 | €152 | -€19,724 | -99.2% |
| Deferred charges and accrued income | 490/1 | €984 | €529 | -€455 | -46.3% |
| Total equity and liabilities | 10/49 | €265,535 | €157,232 | -€108,303 | -40.8% |
| Equity | 10/15 | €21,673 | €83,972 | +€62,299 | +287% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,827 | €45,472 | +€62,299 | |
| Amounts payable | 17/49 | €243,862 | €73,259 | -€170,602 | -70.0% |
| Amounts payable after more than one year | 17 | €7,624 | - | -€7,624 | |
| Financial debts | 170/4 | €7,624 | - | -€7,624 | |
| Amounts payable within one year | 42/48 | €236,238 | €73,259 | -€162,979 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | €15,118 | €8,890 | -€6,228 | -41.2% |
| Trade debts | 44 | €11,285 | €11,915 | +€630 | +5.6% |
| Suppliers | 440/4 | €11,285 | €11,915 | +€630 | +5.6% |
| Taxes, remuneration and social security | 45 | €35,932 | €14,254 | -€21,677 | -60.3% |
| Taxes | 450/3 | €20,893 | €4,259 | -€16,634 | -79.6% |
| Remuneration and social security | 454/9 | €15,038 | €9,995 | -€5,043 | -33.5% |
| Other amounts payable | 47/48 | €173,903 | €38,200 | -€135,703 | -78.0% |
| Remuneration, social security and pensions | 62 | €154,833 | €80,644 | -€74,189 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,297 | €22,603 | +€306 | +1.4% |
| Other operating charges | 640/8 | €631 | €647 | +€16 | +2.5% |
| Gross operating margin | 9900 | €226,195 | €165,545 | -€60,651 | -26.8% |
| Operating profit (loss) | 9901 | €48,435 | €61,651 | +€13,216 | +27.3% |
| Financial income | 75/76B | €3,466 | €1,138 | -€2,328 | -67.2% |
| Recurring financial income | 75 | €3,466 | €1,138 | -€2,328 | -67.2% |
| Financial charges | 65/66B | €799 | €490 | -€308 | -38.6% |
| Recurring financial charges | 65 | €799 | €490 | -€308 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €51,103 | €62,299 | +€11,197 | +21.9% |
| Profit (loss) for the period | 9904 | €51,103 | €62,299 | +€11,197 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,103 | €62,299 | +€11,197 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.