Atelier N2C: 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 N2C
Largest movements
- Cash +€58,484
up €58,484 (+216%), from €27,023 to €85,507
mainly Net result for the year (+€52,072) and Other debts (+€23,598)
- Receivables within one year -€4,676
down €4,676 (-44.7%), from €10,452 to €5,776
- Tangible fixed assets +€2,621
up €2,621 (+34.4%), from €7,619 to €10,240
- Other debts +€23,598
up €23,598 (+84.3%), from €28,000 to €51,598
- Profit (loss) carried forward +€22,072
up €22,072 (+90.5%), from €24,379 to €46,451
- Tax, wage and social debts +€10,594
up €10,594 (+96.4%), from €10,985 to €21,579
of which Remuneration and social security: +€5,490
- Gross operating margin +€37,237
up €37,237 (+107%), from €34,846 to €72,083
- Taxes +€6,662
up €6,662 (+82.7%), from €8,051 to €14,713
- Depreciation +€791
up €791 (+22.3%), from €3,547 to €4,338
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 | €72,622 | €128,727 | +€56,105 | +77.3% |
| Fixed assets | 21/28 | €7,619 | €10,240 | +€2,621 | +34.4% |
| Tangible fixed assets | 22/27 | €7,619 | €10,240 | +€2,621 | +34.4% |
| Furniture and vehicles | 24 | €7,619 | €10,240 | +€2,621 | +34.4% |
| Current assets | 29/58 | €65,003 | €118,487 | +€53,484 | +82.3% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,452 | €5,776 | -€4,676 | -44.7% |
| Trade receivables | 40 | €10,452 | €5,776 | -€4,676 | -44.7% |
| Cash at bank and in hand | 54/58 | €27,023 | €85,507 | +€58,484 | +216% |
| Deferred charges and accrued income | 490/1 | €1,528 | €1,204 | -€324 | -21.2% |
| Total equity and liabilities | 10/49 | €72,622 | €128,727 | +€56,105 | +77.3% |
| Equity | 10/15 | €31,379 | €53,451 | +€22,072 | +70.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,379 | €46,451 | +€22,072 | +90.5% |
| Amounts payable | 17/49 | €41,243 | €75,276 | +€34,033 | +82.5% |
| Amounts payable within one year | 42/48 | €41,243 | €75,276 | +€34,033 | +82.5% |
| Trade debts | 44 | €2,258 | €2,099 | -€159 | -7.0% |
| Suppliers | 440/4 | €2,258 | €2,099 | -€159 | -7.0% |
| Taxes, remuneration and social security | 45 | €10,985 | €21,579 | +€10,594 | +96.4% |
| Taxes | 450/3 | €8,263 | €13,367 | +€5,104 | +61.8% |
| Remuneration and social security | 454/9 | €2,722 | €8,212 | +€5,490 | +202% |
| Other amounts payable | 47/48 | €28,000 | €51,598 | +€23,598 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,547 | €4,338 | +€791 | +22.3% |
| Other operating charges | 640/8 | €1,369 | €1,514 | +€145 | +10.6% |
| Gross operating margin | 9900 | €34,846 | €72,083 | +€37,237 | +107% |
| Operating profit (loss) | 9901 | €29,930 | €66,231 | +€36,301 | +121% |
| Financial income | 75/76B | €676 | €676 | = | 0.0% |
| Recurring financial income | 75 | €676 | €676 | = | 0.0% |
| Financial charges | 65/66B | €465 | €122 | -€343 | -73.8% |
| Recurring financial charges | 65 | €465 | €122 | -€343 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €30,141 | €66,785 | +€36,644 | +122% |
| Income taxes | 67/77 | €8,051 | €14,713 | +€6,662 | +82.7% |
| Profit (loss) for the period | 9904 | €22,090 | €52,072 | +€29,982 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €22,090 | €52,072 | +€29,982 | +136% |
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 25 October 2026 via checked.be.