ATELIER MADE: 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 MADE
Largest movements
- Cash -€313,709
down €313,709 (-74.5%), from €420,934 to €107,225
mainly Receivables within one year (-€222,049) and Trade debts (-€91,819)
- Receivables within one year +€222,049
up €222,049 (+153%), from €145,009 to €367,057
of which Trade receivables: +€213,298
- Trade debts -€91,819
down €91,819 (-20.3%), from €452,190 to €360,372
- Reserves -€12,729
down €12,729 (-11.4%), from €112,061 to €99,332
- Other debts +€11,866
up €11,866 (+418%), from €2,838 to €14,704
- Gross operating margin -€14,740
down €14,740 (-76.1%), from €19,372 to €4,632
- Taxes -€3,118
down €3,118 (-86.3%), from €3,612 to €494
- Financial charges +€986
up €986 (+612%), from €161 to €1,147
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 | €570,089 | €477,408 | -€92,681 | -16.3% |
| Fixed assets | 21/28 | €1,062 | €297 | -€765 | -72.0% |
| Intangible fixed assets | 21 | €1,062 | €297 | -€765 | -72.0% |
| Current assets | 29/58 | €569,027 | €477,111 | -€91,916 | -16.2% |
| Amounts receivable within one year | 40/41 | €145,009 | €367,057 | +€222,049 | +153% |
| Trade receivables | 40 | €20,000 | €233,298 | +€213,298 | +1,066% |
| Other amounts receivable | 41 | €125,009 | €133,759 | +€8,750 | +7.0% |
| Cash at bank and in hand | 54/58 | €420,934 | €107,225 | -€313,709 | -74.5% |
| Deferred charges and accrued income | 490/1 | €3,085 | €2,829 | -€256 | -8.3% |
| Total equity and liabilities | 10/49 | €570,089 | €477,408 | -€92,681 | -16.3% |
| Equity | 10/15 | €115,061 | €102,332 | -€12,729 | -11.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €112,061 | €99,332 | -€12,729 | -11.4% |
| Distributable reserves | 133 | €112,061 | €99,332 | -€12,729 | -11.4% |
| Amounts payable | 17/49 | €455,028 | €375,076 | -€79,952 | -17.6% |
| Amounts payable within one year | 42/48 | €455,028 | €375,076 | -€79,952 | -17.6% |
| Trade debts | 44 | €452,190 | €360,372 | -€91,819 | -20.3% |
| Suppliers | 440/4 | €452,190 | €360,372 | -€91,819 | -20.3% |
| Other amounts payable | 47/48 | €2,838 | €14,704 | +€11,866 | +418% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | €765 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,372 | €4,632 | -€14,740 | -76.1% |
| Operating profit (loss) | 9901 | €18,220 | €3,467 | -€14,753 | -81.0% |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €161 | €1,147 | +€986 | +612% |
| Recurring financial charges | 65 | €161 | €1,147 | +€986 | +612% |
| Profit (loss) for the period before taxes | 9903 | €18,059 | €2,469 | -€15,589 | -86.3% |
| Income taxes | 67/77 | €3,612 | €494 | -€3,118 | -86.3% |
| Profit (loss) for the period | 9904 | €14,447 | €1,976 | -€12,471 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,447 | €1,976 | -€12,471 | -86.3% |
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 19 October 2026 via checked.be.