Atelier Merode: 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 Merode
Largest movements
- Cash +€2,677
up €2,677 (+30.7%), from €8,714 to €11,391
mainly Other debts (+€13,980) and Depreciation (+€1,938)
- Receivables within one year +€1,788
up €1,788 (+18.4%), from €9,698 to €11,486
of which Other amounts receivable: +€1,917
- Tangible fixed assets -€1,650
down €1,650 (-21.4%), from €7,696 to €6,046
of which Furniture and vehicles: -€935
- Other debts +€13,980
new in 2025: €13,980
- Profit (loss) carried forward -€7,739
down €7,739, from €1,932 to -€5,807
- Tax, wage and social debts -€3,443
down €3,443 (-59.3%), from €5,804 to €2,361
- Gross operating margin -€9,914
down €9,914, from €4,348 to -€5,566
- Taxes -€806
no longer reported in 2025 (was €806)
- Depreciation +€207
up €207 (+12.0%), from €1,731 to €1,938
- Financial charges +€140
up €140 (+234%), from €60 to €200
- Other operating charges -€130
down €130 (-79.3%), from €164 to €34
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 | €26,447 | €29,067 | +€2,620 | +9.9% |
| Fixed assets | 21/28 | €8,035 | €6,096 | -€1,938 | -24.1% |
| Intangible fixed assets | 21 | €289 | - | -€289 | |
| Tangible fixed assets | 22/27 | €7,696 | €6,046 | -€1,650 | -21.4% |
| Furniture and vehicles | 24 | €2,504 | €1,569 | -€935 | -37.3% |
| Other tangible fixed assets | 26 | €5,192 | €4,477 | -€715 | -13.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €18,412 | €22,971 | +€4,559 | +24.8% |
| Amounts receivable within one year | 40/41 | €9,698 | €11,486 | +€1,788 | +18.4% |
| Trade receivables | 40 | €8,615 | €8,486 | -€129 | -1.5% |
| Other amounts receivable | 41 | €1,083 | €3,000 | +€1,917 | +177% |
| Cash at bank and in hand | 54/58 | €8,714 | €11,391 | +€2,677 | +30.7% |
| Deferred charges and accrued income | 490/1 | - | €94 | +€94 | |
| Total equity and liabilities | 10/49 | €26,447 | €29,067 | +€2,620 | +9.9% |
| Equity | 10/15 | €20,232 | €12,493 | -€7,739 | -38.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,300 | €15,300 | = | 0.0% |
| Distributable reserves | 133 | €15,300 | €15,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,932 | -€5,807 | -€7,739 | |
| Amounts payable | 17/49 | €6,215 | €16,574 | +€10,359 | +167% |
| Amounts payable within one year | 42/48 | €6,215 | €16,574 | +€10,359 | +167% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €411 | €225 | -€186 | -45.3% |
| Suppliers | 440/4 | €411 | €225 | -€186 | -45.3% |
| Taxes, remuneration and social security | 45 | €5,804 | €2,361 | -€3,443 | -59.3% |
| Taxes | 450/3 | €5,804 | €2,361 | -€3,443 | -59.3% |
| Other amounts payable | 47/48 | - | €13,980 | +€13,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,731 | €1,938 | +€207 | +12.0% |
| Other operating charges | 640/8 | €164 | €34 | -€130 | -79.3% |
| Gross operating margin | 9900 | €4,348 | -€5,566 | -€9,914 | |
| Operating profit (loss) | 9901 | €2,453 | -€7,539 | -€9,991 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €200 | +€140 | +234% |
| Recurring financial charges | 65 | €60 | €200 | +€140 | +234% |
| Profit (loss) for the period before taxes | 9903 | €2,393 | -€7,739 | -€10,132 | |
| Income taxes | 67/77 | €806 | - | -€806 | |
| Profit (loss) for the period | 9904 | €1,587 | -€7,739 | -€9,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,587 | -€7,739 | -€9,326 |
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 13 October 2026 via checked.be.