Atelier MB: 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 MB
Largest movements
- Cash -€30,478
down €30,478 (-79.6%), from €38,296 to €7,819
mainly Net result for the year (-€37,967) and Debts after one year (-€18,535)
- Tangible fixed assets -€24,311
down €24,311 (-9.4%), from €259,285 to €234,975
of which Land and buildings: -€22,553
- Stocks and contracts -€9,827
down €9,827 (-16.2%), from €60,811 to €50,984
- Receivables within one year -€8,554
down €8,554 (-79.1%), from €10,817 to €2,263
of which Other amounts receivable: -€9,481
- Reserves -€32,133
down €32,133 (-100%), from €32,133 to €0
- Debts after one year -€18,535
down €18,535 (-5.8%), from €318,928 to €300,393
- Short-term financial debts -€8,784
down €8,784 (-92.3%), from €9,514 to €730
- Trade debts -€6,277
down €6,277 (-40.1%), from €15,649 to €9,372
- Profit (loss) carried forward -€5,833
new in 2025: -€5,833
- Gross operating margin -€49,399
down €49,399 (-59.8%), from €82,596 to €33,198
- Staff costs -€1,334
down €1,334 (-3.9%), from €34,155 to €32,821
- Other operating charges -€1,011
down €1,011 (-15.9%), from €6,344 to €5,332
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 | €427,860 | €353,239 | -€74,620 | -17.4% |
| Fixed assets | 21/28 | €259,285 | €234,975 | -€24,311 | -9.4% |
| Tangible fixed assets | 22/27 | €259,285 | €234,975 | -€24,311 | -9.4% |
| Land and buildings | 22 | €252,890 | €230,337 | -€22,553 | -8.9% |
| Plant, machinery and equipment | 23 | €595 | €455 | -€139 | -23.4% |
| Furniture and vehicles | 24 | €4,066 | €2,969 | -€1,097 | -27.0% |
| Other tangible fixed assets | 26 | €1,735 | €1,214 | -€521 | -30.0% |
| Current assets | 29/58 | €168,574 | €118,265 | -€50,310 | -29.8% |
| Amounts receivable after more than one year | 29 | €54,792 | €54,792 | = | 0.0% |
| Other amounts receivable | 291 | €54,792 | €54,792 | = | 0.0% |
| Stocks and contracts in progress | 3 | €60,811 | €50,984 | -€9,827 | -16.2% |
| Stocks | 30/36 | €60,811 | €50,984 | -€9,827 | -16.2% |
| Amounts receivable within one year | 40/41 | €10,817 | €2,263 | -€8,554 | -79.1% |
| Trade receivables | 40 | - | €927 | +€927 | |
| Other amounts receivable | 41 | €10,817 | €1,336 | -€9,481 | -87.6% |
| Cash at bank and in hand | 54/58 | €38,296 | €7,819 | -€30,478 | -79.6% |
| Deferred charges and accrued income | 490/1 | €3,857 | €2,407 | -€1,451 | -37.6% |
| Total equity and liabilities | 10/49 | €427,860 | €353,239 | -€74,620 | -17.4% |
| Equity | 10/15 | €38,333 | €367 | -€37,967 | -99.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,133 | €0 | -€32,133 | -100% |
| Distributable reserves | 133 | €32,133 | €0 | -€32,133 | -100% |
| Profit (loss) carried forward | 14 | - | -€5,833 | -€5,833 | |
| Amounts payable | 17/49 | €389,526 | €352,873 | -€36,654 | -9.4% |
| Amounts payable after more than one year | 17 | €318,928 | €300,393 | -€18,535 | -5.8% |
| Financial debts | 170/4 | €318,928 | €300,393 | -€18,535 | -5.8% |
| Amounts payable within one year | 42/48 | €55,023 | €41,204 | -€13,819 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €18,242 | €18,535 | +€293 | +1.6% |
| Financial debts | 43 | €9,514 | €730 | -€8,784 | -92.3% |
| Credit institutions | 430/8 | €9,514 | €730 | -€8,784 | -92.3% |
| Trade debts | 44 | €15,649 | €9,372 | -€6,277 | -40.1% |
| Suppliers | 440/4 | €15,649 | €9,372 | -€6,277 | -40.1% |
| Taxes, remuneration and social security | 45 | €7,194 | €5,872 | -€1,322 | -18.4% |
| Taxes | 450/3 | €5,670 | €4,848 | -€822 | -14.5% |
| Remuneration and social security | 454/9 | €1,524 | €1,024 | -€500 | -32.8% |
| Other amounts payable | 47/48 | €4,423 | €6,695 | +€2,272 | +51.4% |
| Accrued charges and deferred income | 492/3 | €15,576 | €11,276 | -€4,300 | -27.6% |
| Remuneration, social security and pensions | 62 | €34,155 | €32,821 | -€1,334 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,314 | €24,311 | -€3 | 0.0% |
| Other operating charges | 640/8 | €6,344 | €5,332 | -€1,011 | -15.9% |
| Non-recurring operating charges | 66A | €2,855 | €1,886 | -€969 | -33.9% |
| Gross operating margin | 9900 | €82,596 | €33,198 | -€49,399 | -59.8% |
| Operating profit (loss) | 9901 | €14,929 | -€31,152 | -€46,081 | |
| Financial income | 75/76B | €27 | €26 | -€1 | -2.1% |
| Recurring financial income | 75 | €27 | €26 | -€1 | -2.1% |
| Financial charges | 65/66B | €6,228 | €6,353 | +€125 | +2.0% |
| Recurring financial charges | 65 | €6,228 | €6,353 | +€125 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €8,728 | -€37,479 | -€46,207 | |
| Income taxes | 67/77 | €488 | €488 | = | 0.0% |
| Profit (loss) for the period | 9904 | €8,240 | -€37,967 | -€46,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,240 | -€37,967 | -€46,207 |
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 25 October 2026 via checked.be.