Atelier M Construct: 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 M Construct
Largest movements
- Stocks and contracts +€705,212
up €705,212 (+270%), from €261,186 to €966,398
- Cash -€207,921
down €207,921 (-88.8%), from €234,181 to €26,260
mainly Stocks and contracts (-€705,212) and Net result for the year (-€15,791)
- Other debts +€436,400
up €436,400 (+104%), from €419,372 to €855,772
- Trade debts +€56,458
up €56,458 (+20,737%), from €272 to €56,730
- Advances received +€23,889
new in 2025: €23,889
- Profit (loss) carried forward -€15,791
down €15,791 (-149%), from -€10,606 to -€26,397
- Financial charges +€15,597
up €15,597 (+339%), from €4,600 to €20,196
- Financial income +€4,793
up €4,793 (+174%), from €2,752 to €7,545
- Gross operating margin -€673
down €673 (-38.0%), from -€1,773 to -€2,446
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 | €509,038 | €1,009,994 | +€500,956 | +98.4% |
| Fixed assets | 21/28 | €1,050 | €1,050 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €507,988 | €1,008,944 | +€500,956 | +98.6% |
| Stocks and contracts in progress | 3 | €261,186 | €966,398 | +€705,212 | +270% |
| Stocks | 30/36 | €261,186 | €966,398 | +€705,212 | +270% |
| Amounts receivable within one year | 40/41 | €12,620 | €16,285 | +€3,665 | +29.0% |
| Trade receivables | 40 | €1,930 | €1,977 | +€46 | +2.4% |
| Other amounts receivable | 41 | €10,690 | €14,308 | +€3,619 | +33.9% |
| Cash at bank and in hand | 54/58 | €234,181 | €26,260 | -€207,921 | -88.8% |
| Total equity and liabilities | 10/49 | €509,038 | €1,009,994 | +€500,956 | +98.4% |
| Equity | 10/15 | €89,394 | €73,603 | -€15,791 | -17.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,606 | -€26,397 | -€15,791 | -149% |
| Amounts payable | 17/49 | €419,644 | €936,391 | +€516,747 | +123% |
| Amounts payable within one year | 42/48 | €419,644 | €936,391 | +€516,747 | +123% |
| Trade debts | 44 | €272 | €56,730 | +€56,458 | +20,737% |
| Suppliers | 440/4 | €272 | €56,730 | +€56,458 | +20,737% |
| Advances received on contracts in progress | 46 | - | €23,889 | +€23,889 | |
| Other amounts payable | 47/48 | €419,372 | €855,772 | +€436,400 | +104% |
| Other operating charges | 640/8 | €677 | €693 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€1,773 | -€2,446 | -€673 | -38.0% |
| Operating profit (loss) | 9901 | -€2,450 | -€3,140 | -€690 | -28.2% |
| Financial income | 75/76B | €2,752 | €7,545 | +€4,793 | +174% |
| Recurring financial income | 75 | €2,752 | €7,545 | +€4,793 | +174% |
| Financial charges | 65/66B | €4,600 | €20,196 | +€15,597 | +339% |
| Recurring financial charges | 65 | €4,600 | €20,196 | +€15,597 | +339% |
| Profit (loss) for the period before taxes | 9903 | -€4,297 | -€15,791 | -€11,494 | -267% |
| Profit (loss) for the period | 9904 | -€4,297 | -€15,791 | -€11,494 | -267% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,297 | -€15,791 | -€11,494 | -267% |
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 14 October 2026 via checked.be.