Atelier M2: 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 M2
Largest movements
- Cash +€3,688
up €3,688 (+1,251%), from €295 to €3,983
mainly Net result for the year (+€5,275) and Tax, wage and social debts (+€349)
- Receivables within one year +€2,074
up €2,074 (+4.8%), from €43,260 to €45,335
of which Other amounts receivable: +€9,334
- Profit (loss) carried forward +€5,275
up €5,275 (+16.2%), from €32,506 to €37,781
- Gross operating margin -€9,985
down €9,985 (-54.5%), from €18,323 to €8,338
- Taxes -€6,364
down €6,364 (-72.3%), from €8,806 to €2,442
- Financial charges +€977
up €977 (+453%), from €216 to €1,193
of which Non-recurring financial charges: +€999
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 | €43,935 | €49,705 | +€5,770 | +13.1% |
| Current assets | 29/58 | €43,935 | €49,705 | +€5,770 | +13.1% |
| Amounts receivable within one year | 40/41 | €43,260 | €45,335 | +€2,074 | +4.8% |
| Trade receivables | 40 | €7,260 | - | -€7,260 | |
| Other amounts receivable | 41 | €36,000 | €45,335 | +€9,334 | +25.9% |
| Cash at bank and in hand | 54/58 | €295 | €3,983 | +€3,688 | +1,251% |
| Deferred charges and accrued income | 490/1 | €380 | €387 | +€8 | +2.0% |
| Total equity and liabilities | 10/49 | €43,935 | €49,705 | +€5,770 | +13.1% |
| Equity | 10/15 | €34,506 | €39,781 | +€5,275 | +15.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,506 | €37,781 | +€5,275 | +16.2% |
| Amounts payable | 17/49 | €9,429 | €9,924 | +€495 | +5.3% |
| Amounts payable within one year | 42/48 | €8,149 | €8,324 | +€175 | +2.2% |
| Trade debts | 44 | €545 | €371 | -€174 | -31.9% |
| Suppliers | 440/4 | €545 | €371 | -€174 | -31.9% |
| Taxes, remuneration and social security | 45 | €7,604 | €7,954 | +€349 | +4.6% |
| Taxes | 450/3 | €7,604 | €7,954 | +€349 | +4.6% |
| Accrued charges and deferred income | 492/3 | €1,280 | €1,600 | +€320 | +25.0% |
| Other operating charges | 640/8 | - | €10 | +€10 | |
| Gross operating margin | 9900 | €18,323 | €8,338 | -€9,985 | -54.5% |
| Operating profit (loss) | 9901 | €18,323 | €8,328 | -€9,995 | -54.6% |
| Financial income | 75/76B | €420 | €582 | +€162 | +38.5% |
| Recurring financial income | 75 | €420 | €582 | +€162 | +38.5% |
| Financial charges | 65/66B | €216 | €1,193 | +€977 | +453% |
| Recurring financial charges | 65 | €216 | €194 | -€22 | -10.1% |
| Non-recurring financial charges | 66B | - | €999 | +€999 | |
| Profit (loss) for the period before taxes | 9903 | €18,527 | €7,717 | -€10,811 | -58.3% |
| Income taxes | 67/77 | €8,806 | €2,442 | -€6,364 | -72.3% |
| Profit (loss) for the period | 9904 | €9,722 | €5,275 | -€4,447 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,722 | €5,275 | -€4,447 | -45.7% |
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 20 October 2026 via checked.be.