Atelier Marc Lagrange: 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 Marc Lagrange
Largest movements
- Cash -€85,775
down €85,775 (-55.1%), from €155,802 to €70,027
mainly Accrued charges and deferred income (-€111,807) and Investment in fixed assets (net) (-€37,975)
- Receivables within one year -€52,373
down €52,373 (-55.9%), from €93,769 to €41,395
of which Trade receivables: -€48,117
- Tangible fixed assets +€13,001
up €13,001 (+4.2%), from €312,538 to €325,539
of which Land and buildings: +€31,030
- Accrued charges and deferred income -€111,807
down €111,807 (-67.3%), from €166,254 to €54,447
- Profit (loss) carried forward -€25,365
down €25,365, from €1,674 to -€23,691
- Debts after one year +€23,841
up €23,841 (+11.7%), from €203,462 to €227,304
- Trade debts -€15,134
down €15,134 (-51.9%), from €29,146 to €14,011
- Gross operating margin -€24,690
down €24,690 (-77.2%), from €31,962 to €7,272
- Depreciation +€798
up €798 (+3.3%), from €24,176 to €24,974
- Financial charges +€344
up €344 (+7.4%), from €4,656 to €5,000
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 | €567,921 | €444,007 | -€123,914 | -21.8% |
| Fixed assets | 21/28 | €317,203 | €330,204 | +€13,001 | +4.1% |
| Tangible fixed assets | 22/27 | €312,538 | €325,539 | +€13,001 | +4.2% |
| Land and buildings | 22 | €279,151 | €310,181 | +€31,030 | +11.1% |
| Plant, machinery and equipment | 23 | €18,356 | €8,326 | -€10,029 | -54.6% |
| Furniture and vehicles | 24 | €15,032 | €7,032 | -€8,000 | -53.2% |
| Financial fixed assets | 28 | €4,665 | €4,665 | = | 0.0% |
| Current assets | 29/58 | €250,717 | €113,803 | -€136,915 | -54.6% |
| Amounts receivable within one year | 40/41 | €93,769 | €41,395 | -€52,373 | -55.9% |
| Trade receivables | 40 | €88,215 | €40,098 | -€48,117 | -54.5% |
| Other amounts receivable | 41 | €5,554 | €1,297 | -€4,256 | -76.6% |
| Cash at bank and in hand | 54/58 | €155,802 | €70,027 | -€85,775 | -55.1% |
| Deferred charges and accrued income | 490/1 | €1,146 | €2,380 | +€1,234 | +108% |
| Total equity and liabilities | 10/49 | €567,921 | €444,007 | -€123,914 | -21.8% |
| Equity | 10/15 | €152,004 | €126,639 | -€25,365 | -16.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €147,330 | €147,330 | = | 0.0% |
| Distributable reserves | 133 | €147,330 | €147,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,674 | -€23,691 | -€25,365 | |
| Amounts payable | 17/49 | €415,917 | €317,367 | -€98,549 | -23.7% |
| Amounts payable after more than one year | 17 | €203,462 | €227,304 | +€23,841 | +11.7% |
| Financial debts | 170/4 | €203,462 | €227,304 | +€23,841 | +11.7% |
| Amounts payable within one year | 42/48 | €46,200 | €35,617 | -€10,583 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €15,598 | €20,018 | +€4,420 | +28.3% |
| Financial debts | 43 | €1,229 | €1,588 | +€359 | +29.2% |
| Credit institutions | 430/8 | €1,229 | €1,588 | +€359 | +29.2% |
| Trade debts | 44 | €29,146 | €14,011 | -€15,134 | -51.9% |
| Suppliers | 440/4 | €29,146 | €14,011 | -€15,134 | -51.9% |
| Taxes, remuneration and social security | 45 | €228 | €0 | -€228 | -100% |
| Taxes | 450/3 | €228 | €0 | -€228 | -100% |
| Accrued charges and deferred income | 492/3 | €166,254 | €54,447 | -€111,807 | -67.3% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,176 | €24,974 | +€798 | +3.3% |
| Other operating charges | 640/8 | €2,409 | €2,663 | +€253 | +10.5% |
| Gross operating margin | 9900 | €31,962 | €7,272 | -€24,690 | -77.2% |
| Operating profit (loss) | 9901 | €5,376 | -€20,365 | -€25,741 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,656 | €5,000 | +€344 | +7.4% |
| Recurring financial charges | 65 | €4,656 | €5,000 | +€344 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €720 | -€25,365 | -€26,085 | |
| Income taxes | 67/77 | €228 | €0 | -€228 | -100% |
| Profit (loss) for the period | 9904 | €492 | -€25,365 | -€25,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €492 | -€25,365 | -€25,857 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.