Atelier Moens: 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 Moens
Largest movements
- Tangible fixed assets +€175,791
up €175,791 (+27.2%), from €646,771 to €822,563
of which Land and buildings: +€179,881
- Cash +€114,965
up €114,965 (+2,199%), from €5,228 to €120,192
mainly Net result for the year (+€262,422) and Debts after one year (+€146,641)
- Debts after one year +€146,641
up €146,641 (+96.3%), from €152,299 to €298,940
of which Financial debts: +€145,651
- Reserves +€106,873
up €106,873 (+34.9%), from €306,395 to €413,268
of which Distributable reserves: +€108,914
- Other debts +€30,742
up €30,742 (+981%), from €3,134 to €33,876
- Gross operating margin +€299,744
up €299,744 (+256%), from €117,168 to €416,912
- Taxes +€64,370
up €64,370 (+309%), from €20,824 to €85,194
- Depreciation +€26,805
up €26,805 (+101%), from €26,630 to €53,436
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 | €717,399 | €1,006,696 | +€289,297 | +40.3% |
| Fixed assets | 21/28 | €646,771 | €822,563 | +€175,791 | +27.2% |
| Tangible fixed assets | 22/27 | €646,771 | €822,563 | +€175,791 | +27.2% |
| Land and buildings | 22 | €637,074 | €816,955 | +€179,881 | +28.2% |
| Furniture and vehicles | 24 | €7,243 | €3,523 | -€3,720 | -51.4% |
| Other tangible fixed assets | 26 | €2,454 | €2,084 | -€370 | -15.1% |
| Current assets | 29/58 | €70,628 | €184,134 | +€113,506 | +161% |
| Stocks and contracts in progress | 3 | €62,144 | €60,555 | -€1,589 | -2.6% |
| Stocks | 30/36 | €58,144 | €57,255 | -€889 | -1.5% |
| Contracts in progress | 37 | €4,000 | €3,300 | -€700 | -17.5% |
| Amounts receivable within one year | 40/41 | €3,257 | €2,961 | -€296 | -9.1% |
| Trade receivables | 40 | €3,257 | €2,961 | -€296 | -9.1% |
| Cash at bank and in hand | 54/58 | €5,228 | €120,192 | +€114,965 | +2,199% |
| Deferred charges and accrued income | 490/1 | - | €426 | +€426 | |
| Total equity and liabilities | 10/49 | €717,399 | €1,006,696 | +€289,297 | +40.3% |
| Equity | 10/15 | €505,487 | €612,360 | +€106,873 | +21.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €180,500 | €180,500 | = | 0.0% |
| Reserves | 13 | €306,395 | €413,268 | +€106,873 | +34.9% |
| Tax-exempt reserves | 132 | €10,204 | €8,163 | -€2,041 | -20.0% |
| Distributable reserves | 133 | €296,190 | €405,104 | +€108,914 | +36.8% |
| Amounts payable | 17/49 | €211,913 | €394,337 | +€182,424 | +86.1% |
| Amounts payable after more than one year | 17 | €152,299 | €298,940 | +€146,641 | +96.3% |
| Financial debts | 170/4 | €129,508 | €275,159 | +€145,651 | +112% |
| Other amounts payable | 178/9 | €22,791 | €23,781 | +€990 | +4.3% |
| Amounts payable within one year | 42/48 | €51,980 | €94,946 | +€42,966 | +82.7% |
| Current portion of amounts payable after more than one year | 42 | €21,745 | €26,349 | +€4,604 | +21.2% |
| Financial debts | 43 | €3,046 | €10,096 | +€7,051 | +232% |
| Credit institutions | 430/8 | €3,046 | €10,096 | +€7,051 | +232% |
| Trade debts | 44 | €2,140 | €5,040 | +€2,900 | +136% |
| Suppliers | 440/4 | €2,140 | €5,040 | +€2,900 | +136% |
| Taxes, remuneration and social security | 45 | €21,916 | €19,585 | -€2,331 | -10.6% |
| Taxes | 450/3 | €21,916 | €19,585 | -€2,331 | -10.6% |
| Other amounts payable | 47/48 | €3,134 | €33,876 | +€30,742 | +981% |
| Accrued charges and deferred income | 492/3 | €7,633 | €450 | -€7,183 | -94.1% |
| Remuneration, social security and pensions | 62 | €83 | - | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,630 | €53,436 | +€26,805 | +101% |
| Other operating charges | 640/8 | €14,582 | €10,452 | -€4,130 | -28.3% |
| Gross operating margin | 9900 | €117,168 | €416,912 | +€299,744 | +256% |
| Operating profit (loss) | 9901 | €75,873 | €353,024 | +€277,151 | +365% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €7,459 | €5,415 | -€2,044 | -27.4% |
| Recurring financial charges | 65 | €7,459 | €5,415 | -€2,044 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €68,414 | €347,617 | +€279,203 | +408% |
| Income taxes | 67/77 | €20,824 | €85,194 | +€64,370 | +309% |
| Profit (loss) for the period | 9904 | €47,589 | €262,422 | +€214,833 | +451% |
| Transfer from tax-exempt reserves | 789 | €2,041 | €2,041 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,630 | €264,463 | +€214,833 | +433% |
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 19 October 2026 via checked.be.