ATELIER MATIERE: 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 MATIERE
Largest movements
- Cash -€54,818
down €54,818 (-32.2%), from €170,255 to €115,437
mainly Debts after one year (-€76,792) and Contributions, distributions and other (-€68,264)
- Tangible fixed assets -€44,054
down €44,054 (-4.6%), from €962,315 to €918,261
of which Leasing and similar rights: -€58,983
- Deferred charges and accrued income +€42,154
up €42,154 (+3,999%), from €1,054 to €43,209
- Formation expenses -€29,612
down €29,612 (-100%), from €29,612 to €0
- Receivables within one year -€28,605
down €28,605 (-27.5%), from €104,129 to €75,524
of which Trade receivables: -€56,955
- Debts after one year -€76,792
down €76,792 (-10.4%), from €741,640 to €664,848
- Profit (loss) carried forward +€76,419
up €76,419 (+30.3%), from €252,061 to €328,480
- Trade debts -€61,047
down €61,047 (-84.4%), from €72,313 to €11,266
- Other debts -€29,408
down €29,408 (-100%), from €29,408 to €0
- Purchases and services -€1.2m
no longer reported in 2025 (was €1.2m)
- Gross operating margin +€123,895
up €123,895 (+33.6%), from €368,640 to €492,535
- Taxes +€34,029
up €34,029 (+522%), from €6,516 to €40,545
- Staff costs -€13,647
down €13,647 (-6.6%), from €206,946 to €193,298
- Depreciation -€6,025
down €6,025 (-5.4%), from €112,093 to €106,068
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 | €1,343,246 | €1,241,369 | -€101,877 | -7.6% |
| Formation expenses | 20 | €29,612 | €0 | -€29,612 | -100% |
| Fixed assets | 21/28 | €976,555 | €923,621 | -€52,934 | -5.4% |
| Intangible fixed assets | 21 | €3,799 | €4,919 | +€1,120 | +29.5% |
| Tangible fixed assets | 22/27 | €962,315 | €918,261 | -€44,054 | -4.6% |
| Land and buildings | 22 | €26,287 | €70,238 | +€43,951 | +167% |
| Plant, machinery and equipment | 23 | €22,079 | €17,946 | -€4,133 | -18.7% |
| Furniture and vehicles | 24 | €61,458 | €60,258 | -€1,200 | -2.0% |
| Leasing and similar rights | 25 | €828,802 | €769,819 | -€58,983 | -7.1% |
| Other tangible fixed assets | 26 | €23,688 | €0 | -€23,688 | -100% |
| Financial fixed assets | 28 | €10,441 | €441 | -€10,000 | -95.8% |
| Current assets | 29/58 | €337,078 | €317,748 | -€19,330 | -5.7% |
| Stocks and contracts in progress | 3 | €61,641 | €83,578 | +€21,938 | +35.6% |
| Stocks | 30/36 | €61,641 | €83,578 | +€21,938 | +35.6% |
| Amounts receivable within one year | 40/41 | €104,129 | €75,524 | -€28,605 | -27.5% |
| Trade receivables | 40 | €88,292 | €31,338 | -€56,955 | -64.5% |
| Other amounts receivable | 41 | €15,836 | €44,186 | +€28,350 | +179% |
| Cash at bank and in hand | 54/58 | €170,255 | €115,437 | -€54,818 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,054 | €43,209 | +€42,154 | +3,999% |
| Total equity and liabilities | 10/49 | €1,343,246 | €1,241,369 | -€101,877 | -7.6% |
| Equity | 10/15 | €388,765 | €457,210 | +€68,445 | +17.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €252,061 | €328,480 | +€76,419 | +30.3% |
| Investment grants | 15 | €86,704 | €78,730 | -€7,974 | -9.2% |
| Amounts payable | 17/49 | €954,480 | €784,159 | -€170,322 | -17.8% |
| Amounts payable after more than one year | 17 | €741,640 | €664,848 | -€76,792 | -10.4% |
| Financial debts | 170/4 | €741,640 | €664,848 | -€76,792 | -10.4% |
| Amounts payable within one year | 42/48 | €212,840 | €119,215 | -€93,625 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €83,868 | €76,792 | -€7,076 | -8.4% |
| Trade debts | 44 | €72,313 | €11,266 | -€61,047 | -84.4% |
| Suppliers | 440/4 | €72,313 | €11,266 | -€61,047 | -84.4% |
| Taxes, remuneration and social security | 45 | €27,251 | €31,157 | +€3,906 | +14.3% |
| Taxes | 450/3 | €27,251 | €31,157 | +€3,906 | +14.3% |
| Other amounts payable | 47/48 | €29,408 | €0 | -€29,408 | -100% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,182,897 | - | -€1.2m | |
| Remuneration, social security and pensions | 62 | €206,946 | €193,298 | -€13,647 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,093 | €106,068 | -€6,025 | -5.4% |
| Other operating charges | 640/8 | €3,835 | €2,459 | -€1,376 | -35.9% |
| Non-recurring operating charges | 66A | €478 | €0 | -€478 | -100% |
| Gross operating margin | 9900 | €368,640 | €492,535 | +€123,895 | +33.6% |
| Operating profit (loss) | 9901 | €45,288 | €190,710 | +€145,422 | +321% |
| Financial income | 75/76B | €9,056 | €8,775 | -€281 | -3.1% |
| Recurring financial income | 75 | €9,056 | €8,775 | -€281 | -3.1% |
| Financial charges | 65/66B | €23,083 | €22,231 | -€852 | -3.7% |
| Recurring financial charges | 65 | €23,083 | €22,231 | -€852 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €31,261 | €177,253 | +€145,992 | +467% |
| Income taxes | 67/77 | €6,516 | €40,545 | +€34,029 | +522% |
| Profit (loss) for the period | 9904 | €24,745 | €136,709 | +€111,964 | +452% |
| Profit (loss) for the period to be appropriated | 9905 | €24,745 | €136,709 | +€111,964 | +452% |
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 24 October 2026 via checked.be.