Atelier minimalist: what changed
What changed
Atelier minimalist
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€286
2025 · -€26,647+€26,933
Equity
€78,519
2025 · €93,233-€14,714
Cash
€37,662
2025 · €48,942-€11,281
Balance sheet total
€201,043
2025 · €220,012-€18,970
Largest movements
Assets
- Cash -€11,281
down €11,281 (-23.0%), from €48,942 to €37,662
mainly Contributions, distributions and other (-€15,000) and Debts after one year (-€7,015)
- Tangible fixed assets -€8,614
down €8,614 (-5.1%), from €170,037 to €161,423
of which Land and buildings: -€7,779
Equity and liabilities
- Reserves -€15,000
down €15,000 (-15.0%), from €100,000 to €85,000
- Debts after one year -€7,015
down €7,015 (-6.2%), from €113,822 to €106,807
- Other debts +€2,298
up €2,298 (+93.7%), from €2,452 to €4,750
Income statement
- Gross operating margin +€13,930
up €13,930 (+2,164%), from €644 to €14,574
- Other operating charges -€11,768
down €11,768 (-83.4%), from €14,109 to €2,341
- Depreciation -€510
down €510 (-4.8%), from €10,527 to €10,017
- Financial charges -€470
down €470 (-19.6%), from €2,400 to €1,929
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€26,647
Gross operating margin
+€13,930
Depreciation
+€510
Other operating charges
+€11,768
Other operating items
+€208
Financial income
-€0
Financial charges
+€470
Taxes
+€47
Result 2026
€286
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,811
Investment
-€1,163
Financing
-€21,928
Cash 2025
€48,942
From operations (derived)
+€11,811
Net result for the year
+€286
Depreciation
+€10,017
Receivables within one year
-€1,292
Deferred charges and accrued income
+€127
Trade debts
+€231
Tax, wage and social debts
-€47
Other debts
+€2,298
Accrued charges and deferred income
+€190
Investment (derived)
-€1,163
Investment in fixed assets (net)
-€1,163
Financing
-€21,928
Debts after one year
-€7,015
Current portion of long-term debt
+€107
Short-term financial debts
-€20
Contributions, distributions and other
-€15,000
Cash 2026
€37,662
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,012 | €201,043 | -€18,970 | -8.6% |
| Fixed assets | 21/28 | €170,277 | €161,423 | -€8,854 | -5.2% |
| Tangible fixed assets | 22/27 | €170,037 | €161,423 | -€8,614 | -5.1% |
| Land and buildings | 22 | €167,005 | €159,227 | -€7,779 | -4.7% |
| Plant, machinery and equipment | 23 | €911 | €0 | -€911 | -100% |
| Furniture and vehicles | 24 | €2,121 | €2,197 | +€75 | +3.6% |
| Financial fixed assets | 28 | €240 | €0 | -€240 | -100% |
| Current assets | 29/58 | €49,735 | €39,619 | -€10,116 | -20.3% |
| Amounts receivable within one year | 40/41 | €354 | €1,646 | +€1,292 | +365% |
| Trade receivables | 40 | €0 | €1,646 | +€1,646 | |
| Other amounts receivable | 41 | €354 | €0 | -€354 | -100% |
| Cash at bank and in hand | 54/58 | €48,942 | €37,662 | -€11,281 | -23.0% |
| Deferred charges and accrued income | 490/1 | €439 | €312 | -€127 | -28.9% |
| Total equity and liabilities | 10/49 | €220,012 | €201,043 | -€18,970 | -8.6% |
| Equity | 10/15 | €93,233 | €78,519 | -€14,714 | -15.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €85,000 | -€15,000 | -15.0% |
| Distributable reserves | 133 | €100,000 | €85,000 | -€15,000 | -15.0% |
| Profit (loss) carried forward | 14 | -€11,767 | -€11,481 | +€286 | +2.4% |
| Amounts payable | 17/49 | €126,779 | €122,523 | -€4,256 | -3.4% |
| Amounts payable after more than one year | 17 | €113,822 | €106,807 | -€7,015 | -6.2% |
| Financial debts | 170/4 | €113,822 | €106,807 | -€7,015 | -6.2% |
| Amounts payable within one year | 42/48 | €11,322 | €13,892 | +€2,569 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €6,908 | €7,015 | +€107 | +1.6% |
| Financial debts | 43 | €20 | €0 | -€20 | -100% |
| Credit institutions | 430/8 | €20 | €0 | -€20 | -100% |
| Trade debts | 44 | €1,895 | €2,126 | +€231 | +12.2% |
| Suppliers | 440/4 | €1,895 | €2,126 | +€231 | +12.2% |
| Taxes, remuneration and social security | 45 | €47 | €0 | -€47 | -100% |
| Taxes | 450/3 | €47 | €0 | -€47 | -100% |
| Other amounts payable | 47/48 | €2,452 | €4,750 | +€2,298 | +93.7% |
| Accrued charges and deferred income | 492/3 | €1,635 | €1,825 | +€190 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,527 | €10,017 | -€510 | -4.8% |
| Other operating charges | 640/8 | €14,109 | €2,341 | -€11,768 | -83.4% |
| Non-recurring operating charges | 66A | €208 | €0 | -€208 | -100% |
| Gross operating margin | 9900 | €644 | €14,574 | +€13,930 | +2,164% |
| Operating profit (loss) | 9901 | -€24,201 | €2,216 | +€26,416 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,400 | €1,929 | -€470 | -19.6% |
| Recurring financial charges | 65 | €2,400 | €1,929 | -€470 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,600 | €286 | +€26,886 | |
| Income taxes | 67/77 | €47 | €0 | -€47 | -100% |
| Profit (loss) for the period | 9904 | -€26,647 | €286 | +€26,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,647 | €286 | +€26,933 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.