ATELIER MÉMÉ: 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 MÉMÉ
Largest movements
- Tangible fixed assets -€26,854
down €26,854 (-48.8%), from €54,980 to €28,126
of which Plant, machinery and equipment: -€20,382
- Cash +€12,118
up €12,118 (+74.3%), from €16,315 to €28,433
mainly Depreciation (+€27,274) and Receivables within one year (+€10,904)
- Receivables within one year -€10,904
down €10,904 (-100%), from €10,904 to €0
of which Trade receivables: -€9,608
- Deferred charges and accrued income +€2,181
up €2,181 (+535%), from €408 to €2,589
- Profit (loss) carried forward -€24,044
down €24,044 (-265%), from -€9,077 to -€33,122
- Current portion of long-term debt -€9,571
down €9,571 (-100%), from €9,571 to €0
- Accrued charges and deferred income +€7,558
new in 2025: €7,558
- Tax, wage and social debts +€6,443
up €6,443 (+22.1%), from €29,160 to €35,603
of which Remuneration and social security: +€6,353
- Trade debts -€6,233
down €6,233 (-53.3%), from €11,690 to €5,457
- Staff costs +€64,630
up €64,630 (+87.1%), from €74,198 to €138,828
- Gross operating margin +€50,846
up €50,846 (+49.2%), from €103,435 to €154,281
- Depreciation -€6,796
down €6,796 (-19.9%), from €34,070 to €27,274
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 | €94,607 | €71,502 | -€23,105 | -24.4% |
| Fixed assets | 21/28 | €61,980 | €35,126 | -€26,854 | -43.3% |
| Tangible fixed assets | 22/27 | €54,980 | €28,126 | -€26,854 | -48.8% |
| Plant, machinery and equipment | 23 | €44,148 | €23,766 | -€20,382 | -46.2% |
| Furniture and vehicles | 24 | €5,983 | €4,360 | -€1,623 | -27.1% |
| Other tangible fixed assets | 26 | €4,849 | - | -€4,849 | |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €32,627 | €36,377 | +€3,749 | +11.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,355 | +€355 | +7.1% |
| Stocks | 30/36 | €5,000 | €5,355 | +€355 | +7.1% |
| Amounts receivable within one year | 40/41 | €10,904 | €0 | -€10,904 | -100% |
| Trade receivables | 40 | €9,608 | €0 | -€9,608 | -100% |
| Other amounts receivable | 41 | €1,297 | €0 | -€1,297 | -100% |
| Cash at bank and in hand | 54/58 | €16,315 | €28,433 | +€12,118 | +74.3% |
| Deferred charges and accrued income | 490/1 | €408 | €2,589 | +€2,181 | +535% |
| Total equity and liabilities | 10/49 | €94,607 | €71,502 | -€23,105 | -24.4% |
| Equity | 10/15 | -€5,077 | -€29,122 | -€24,044 | -474% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,077 | -€33,122 | -€24,044 | -265% |
| Amounts payable | 17/49 | €99,684 | €100,624 | +€940 | +0.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €99,684 | €93,066 | -€6,618 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €9,571 | €0 | -€9,571 | -100% |
| Trade debts | 44 | €11,690 | €5,457 | -€6,233 | -53.3% |
| Suppliers | 440/4 | €11,690 | €5,457 | -€6,233 | -53.3% |
| Advances received on contracts in progress | 46 | €0 | €1,529 | +€1,529 | |
| Taxes, remuneration and social security | 45 | €29,160 | €35,603 | +€6,443 | +22.1% |
| Taxes | 450/3 | €15,884 | €15,974 | +€90 | +0.6% |
| Remuneration and social security | 454/9 | €13,276 | €19,629 | +€6,353 | +47.9% |
| Other amounts payable | 47/48 | €49,264 | €50,477 | +€1,214 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €7,558 | +€7,558 | |
| Remuneration, social security and pensions | 62 | €74,198 | €138,828 | +€64,630 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,070 | €27,274 | -€6,796 | -19.9% |
| Other operating charges | 640/8 | €1,515 | €2,289 | +€774 | +51.1% |
| Non-recurring operating charges | 66A | - | €7,400 | +€7,400 | |
| Gross operating margin | 9900 | €103,435 | €154,281 | +€50,846 | +49.2% |
| Operating profit (loss) | 9901 | -€6,347 | -€21,510 | -€15,163 | -239% |
| Financial income | 75/76B | €0 | €0 | +€0 | +28.6% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +28.6% |
| Financial charges | 65/66B | €3,388 | €2,535 | -€853 | -25.2% |
| Recurring financial charges | 65 | €3,388 | €2,535 | -€853 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,734 | -€24,044 | -€14,310 | -147% |
| Profit (loss) for the period | 9904 | -€9,734 | -€24,044 | -€14,310 | -147% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,734 | -€24,044 | -€14,310 | -147% |
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 18 October 2026 via checked.be.