ATELIER MARKIS: 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 MARKIS
Largest movements
- Stocks and contracts +€351,402
up €351,402 (+104.9%), from €334,944 to €686,346
of which Stocks: +€354,768
- Tangible fixed assets +€162,587
up €162,587 (+3998.4%), from €4,066 to €166,653
of which Land and buildings: +€164,431
- Receivables within one year +€73,365
up €73,365 (+65.6%), from €111,852 to €185,217
of which Trade receivables: +€79,927
- Cash +€33,138
up €33,138 (+191440.3%), from €17 to €33,156
mainly Other debts (+€268,135) and Current portion of long-term debt (+€140,511)
- Other debts +€268,135
up €268,135 (+349.8%), from €76,653 to €344,787
- Current portion of long-term debt +€140,511
up €140,511 (+971.0%), from €14,471 to €154,982
- Profit (loss) carried forward +€94,722
up €94,722 (+86.3%), from -€109,734 to -€15,011
- Debts after one year +€85,018
up €85,018 (+182.6%), from €46,551 to €131,569
- Trade debts +€58,884
up €58,884 (+35.8%), from €164,479 to €223,363
- Gross operating margin +€221,641
up €221,641, from -€118,051 to €103,590
- Depreciation +€2,451
up €2,451 (+133.1%), from €1,841 to €4,292
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.
Cash bridge derived
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 | €450,948 | €1,074,277 | +€623,329 | +138.2% |
| Fixed assets | 21/28 | €4,066 | €166,653 | +€162,587 | +3998.4% |
| Tangible fixed assets | 22/27 | €4,066 | €166,653 | +€162,587 | +3998.4% |
| Land and buildings | 22 | - | €164,431 | +€164,431 | |
| Plant, machinery and equipment | 23 | €3,610 | €1,881 | -€1,730 | -47.9% |
| Other tangible fixed assets | 26 | €456 | €341 | -€115 | -25.2% |
| Current assets | 29/58 | €446,882 | €907,624 | +€460,742 | +103.1% |
| Stocks and contracts in progress | 3 | €334,944 | €686,346 | +€351,402 | +104.9% |
| Stocks | 30/36 | - | €354,768 | +€354,768 | |
| Contracts in progress | 37 | €334,944 | €331,578 | -€3,366 | -1.0% |
| Amounts receivable within one year | 40/41 | €111,852 | €185,217 | +€73,365 | +65.6% |
| Trade receivables | 40 | €32,000 | €111,927 | +€79,927 | +249.8% |
| Other amounts receivable | 41 | €79,852 | €73,290 | -€6,562 | -8.2% |
| Cash at bank and in hand | 54/58 | €17 | €33,156 | +€33,138 | +191440.3% |
| Deferred charges and accrued income | 490/1 | €68 | €2,905 | +€2,837 | +4173.6% |
| Total equity and liabilities | 10/49 | €450,948 | €1,074,277 | +€623,329 | +138.2% |
| Equity | 10/15 | -€99,734 | -€5,011 | +€94,722 | +95.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€109,734 | -€15,011 | +€94,722 | +86.3% |
| Amounts payable | 17/49 | €550,682 | €1,079,288 | +€528,606 | +96.0% |
| Amounts payable after more than one year | 17 | €46,551 | €131,569 | +€85,018 | +182.6% |
| Financial debts | 170/4 | €46,551 | €131,569 | +€85,018 | +182.6% |
| Amounts payable within one year | 42/48 | €504,130 | €947,719 | +€443,588 | +88.0% |
| Current portion of amounts payable after more than one year | 42 | €14,471 | €154,982 | +€140,511 | +971.0% |
| Trade debts | 44 | €164,479 | €223,363 | +€58,884 | +35.8% |
| Suppliers | 440/4 | €164,479 | €223,363 | +€58,884 | +35.8% |
| Advances received on contracts in progress | 46 | €238,132 | €224,586 | -€13,546 | -5.7% |
| Taxes, remuneration and social security | 45 | €10,395 | €0 | -€10,395 | -100.0% |
| Taxes | 450/3 | €10,395 | €0 | -€10,395 | -100.0% |
| Other amounts payable | 47/48 | €76,653 | €344,787 | +€268,135 | +349.8% |
| Non-recurring operating income | 76A | - | €671 | +€671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,841 | €4,292 | +€2,451 | +133.1% |
| Other operating charges | 640/8 | €528 | €597 | +€70 | +13.2% |
| Non-recurring operating charges | 66A | - | €1,079 | +€1,079 | |
| Gross operating margin | 9900 | -€118,051 | €103,590 | +€221,641 | |
| Operating profit (loss) | 9901 | -€120,420 | €97,622 | +€218,042 | |
| Financial income | 75/76B | €332 | €29 | -€303 | -91.2% |
| Recurring financial income | 75 | €332 | €29 | -€303 | -91.2% |
| Financial charges | 65/66B | €2,672 | €2,929 | +€257 | +9.6% |
| Recurring financial charges | 65 | €2,672 | €2,929 | +€257 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€122,759 | €94,722 | +€217,482 | |
| Income taxes | 67/77 | €204 | €0 | -€204 | -100.0% |
| Profit (loss) for the period | 9904 | -€122,963 | €94,722 | +€217,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€122,963 | €94,722 | +€217,686 |
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 11 October 2026 via checked.be.