ATELIER LUXUS: what changed
What changed
ATELIER LUXUS
NACE 26.120, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
-€844
2024 · €424,256-€425,100
Equity
€2.3m
2024 · €2.3m-€844
Cash
€250,406
2024 · €230,377+€20,029
Balance sheet total
€4.7m
2024 · €4.5m+€169,850
Largest movements
Assets
- Stocks and contracts +€458,096
up €458,096 (+39.8%), from €1.2m to €1.6m
- Current investments -€300,000
down €300,000 (-50.0%), from €600,000 to €300,000
- Receivables within one year -€67,617
down €67,617 (-8.6%), from €790,114 to €722,497
of which Trade receivables: -€98,865
- Tangible fixed assets +€51,009
up €51,009 (+3.0%), from €1.7m to €1.8m
of which Other tangible fixed assets: +€70,402
Equity and liabilities
- Advances received +€675,016
new in 2025: €675,016
- Other debts -€388,414
down €388,414 (-96.1%), from €404,282 to €15,868
- Tax, wage and social debts -€102,522
down €102,522 (-21.9%), from €469,021 to €366,500
of which Taxes: -€204,144
- Debts after one year -€95,648
down €95,648 (-9.7%), from €984,843 to €889,195
- Trade debts +€75,967
up €75,967 (+27.1%), from €280,376 to €356,343
Income statement
- Staff costs +€430,126
up €430,126 (+24.3%), from €1.8m to €2.2m
- Taxes -€56,105
down €56,105 (-36.4%), from €154,053 to €97,948
- Depreciation +€27,166
up €27,166 (+12.8%), from €212,304 to €239,470
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
€424,256
Gross operating margin
-€18,622
Staff costs
-€430,126
Depreciation
-€27,166
Other operating charges
-€8,382
Financial income
-€2,892
Financial charges
+€5,983
Taxes
+€56,105
Result 2025
-€844
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
+€90,553
Investment
+€18,798
Financing
-€89,322
Cash 2024
€230,377
From operations (derived)
+€90,553
Net result for the year
-€844
Depreciation
+€239,470
Stocks and contracts
-€458,096
Receivables within one year
+€67,617
Deferred charges and accrued income
-€17,611
Trade debts
+€75,967
Tax, wage and social debts
-€102,522
Advances received
+€675,016
Other debts
-€388,414
Accrued charges and deferred income
-€30
Investment (derived)
+€18,798
Investment in fixed assets (net)
-€281,202
Current investments
+€300,000
Financing
-€89,322
Debts after one year
-€95,648
Current portion of long-term debt
+€6,326
Cash 2025
€250,406
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,549,852 | €4,719,703 | +€169,850 | +3.7% |
| Fixed assets | 21/28 | €1,750,130 | €1,791,863 | +€41,732 | +2.4% |
| Intangible fixed assets | 21 | €35,663 | €26,186 | -€9,477 | -26.6% |
| Tangible fixed assets | 22/27 | €1,699,761 | €1,750,770 | +€51,009 | +3.0% |
| Land and buildings | 22 | €1,237,182 | €1,186,584 | -€50,598 | -4.1% |
| Plant, machinery and equipment | 23 | €356,624 | €370,312 | +€13,687 | +3.8% |
| Furniture and vehicles | 24 | €105,955 | €123,472 | +€17,518 | +16.5% |
| Other tangible fixed assets | 26 | - | €70,402 | +€70,402 | |
| Financial fixed assets | 28 | €14,707 | €14,907 | +€200 | +1.4% |
| Current assets | 29/58 | €2,799,722 | €2,927,840 | +€128,118 | +4.6% |
| Stocks and contracts in progress | 3 | €1,150,853 | €1,608,949 | +€458,096 | +39.8% |
| Stocks | 30/36 | €1,150,853 | €1,608,949 | +€458,096 | +39.8% |
| Amounts receivable within one year | 40/41 | €790,114 | €722,497 | -€67,617 | -8.6% |
| Trade receivables | 40 | €566,816 | €467,951 | -€98,865 | -17.4% |
| Other amounts receivable | 41 | €223,299 | €254,546 | +€31,247 | +14.0% |
| Current investments | 50/53 | €600,000 | €300,000 | -€300,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €230,377 | €250,406 | +€20,029 | +8.7% |
| Deferred charges and accrued income | 490/1 | €28,378 | €45,989 | +€17,611 | +62.1% |
| Total equity and liabilities | 10/49 | €4,549,852 | €4,719,703 | +€169,850 | +3.7% |
| Equity | 10/15 | €2,254,747 | €2,253,903 | -€844 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,232,747 | €2,231,903 | -€844 | 0.0% |
| Amounts payable | 17/49 | €2,295,105 | €2,465,800 | +€170,695 | +7.4% |
| Amounts payable after more than one year | 17 | €984,843 | €889,195 | -€95,648 | -9.7% |
| Financial debts | 170/4 | €984,843 | €889,195 | -€95,648 | -9.7% |
| Amounts payable within one year | 42/48 | €1,309,953 | €1,576,326 | +€266,373 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €156,274 | €162,599 | +€6,326 | +4.0% |
| Trade debts | 44 | €280,376 | €356,343 | +€75,967 | +27.1% |
| Suppliers | 440/4 | €280,376 | €356,343 | +€75,967 | +27.1% |
| Advances received on contracts in progress | 46 | - | €675,016 | +€675,016 | |
| Taxes, remuneration and social security | 45 | €469,021 | €366,500 | -€102,522 | -21.9% |
| Taxes | 450/3 | €210,848 | €6,704 | -€204,144 | -96.8% |
| Remuneration and social security | 454/9 | €258,173 | €359,796 | +€101,622 | +39.4% |
| Other amounts payable | 47/48 | €404,282 | €15,868 | -€388,414 | -96.1% |
| Accrued charges and deferred income | 492/3 | €310 | €279 | -€30 | -9.8% |
| Remuneration, social security and pensions | 62 | €1,767,592 | €2,197,718 | +€430,126 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,304 | €239,470 | +€27,166 | +12.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €13,968 | €22,349 | +€8,382 | +60.0% |
| Gross operating margin | 9900 | €2,597,049 | €2,578,427 | -€18,622 | -0.7% |
| Operating profit (loss) | 9901 | €603,185 | €118,890 | -€484,296 | -80.3% |
| Financial income | 75/76B | €7,977 | €5,085 | -€2,892 | -36.3% |
| Recurring financial income | 75 | €7,977 | €5,085 | -€2,892 | -36.3% |
| Financial charges | 65/66B | €32,854 | €26,871 | -€5,983 | -18.2% |
| Recurring financial charges | 65 | €32,854 | €26,871 | -€5,983 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €578,309 | €97,104 | -€481,205 | -83.2% |
| Income taxes | 67/77 | €154,053 | €97,948 | -€56,105 | -36.4% |
| Profit (loss) for the period | 9904 | €424,256 | -€844 | -€425,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €424,256 | -€844 | -€425,100 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.