ATELIER NAMASTE: 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 NAMASTE
Largest movements
- Stocks and contracts +€4,845
up €4,845 (+120%), from €4,047 to €8,893
- Cash +€4,364
up €4,364 (+1,300%), from €336 to €4,700
mainly Other debts (+€13,500) and Tax, wage and social debts (+€4,809)
- Receivables within one year -€2,595
down €2,595 (-80.6%), from €3,221 to €626
of which Trade receivables: -€2,905
- Tangible fixed assets +€777
up €777 (+7.1%), from €10,940 to €11,718
of which Plant, machinery and equipment: +€1,680
- Other debts +€13,500
up €13,500 (+31.0%), from €43,608 to €57,108
- Profit (loss) carried forward -€10,917
down €10,917 (-31.7%), from -€34,493 to -€45,410
- Tax, wage and social debts +€4,809
up €4,809 (+140%), from €3,430 to €8,239
of which Remuneration and social security: +€2,675
- Gross operating margin +€32,804
up €32,804 (+246%), from €13,349 to €46,153
- Staff costs +€21,140
up €21,140 (+64.0%), from €33,014 to €54,154
- Depreciation +€465
up €465 (+21.7%), from €2,143 to €2,608
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 | €18,545 | €25,937 | +€7,392 | +39.9% |
| Fixed assets | 21/28 | €10,940 | €11,718 | +€777 | +7.1% |
| Tangible fixed assets | 22/27 | €10,940 | €11,718 | +€777 | +7.1% |
| Plant, machinery and equipment | 23 | €3,721 | €5,401 | +€1,680 | +45.1% |
| Other tangible fixed assets | 26 | €7,219 | €6,317 | -€902 | -12.5% |
| Current assets | 29/58 | €7,605 | €14,219 | +€6,614 | +87.0% |
| Stocks and contracts in progress | 3 | €4,047 | €8,893 | +€4,845 | +120% |
| Stocks | 30/36 | €4,047 | €8,893 | +€4,845 | +120% |
| Amounts receivable within one year | 40/41 | €3,221 | €626 | -€2,595 | -80.6% |
| Trade receivables | 40 | €2,905 | - | -€2,905 | |
| Other amounts receivable | 41 | €316 | €626 | +€310 | +98.2% |
| Cash at bank and in hand | 54/58 | €336 | €4,700 | +€4,364 | +1,300% |
| Total equity and liabilities | 10/49 | €18,545 | €25,937 | +€7,392 | +39.9% |
| Equity | 10/15 | -€28,493 | -€39,410 | -€10,917 | -38.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,493 | -€45,410 | -€10,917 | -31.7% |
| Amounts payable | 17/49 | €47,038 | €65,347 | +€18,309 | +38.9% |
| Amounts payable within one year | 42/48 | €47,038 | €65,347 | +€18,309 | +38.9% |
| Taxes, remuneration and social security | 45 | €3,430 | €8,239 | +€4,809 | +140% |
| Taxes | 450/3 | €1,578 | €3,712 | +€2,134 | +135% |
| Remuneration and social security | 454/9 | €1,852 | €4,527 | +€2,675 | +144% |
| Other amounts payable | 47/48 | €43,608 | €57,108 | +€13,500 | +31.0% |
| Remuneration, social security and pensions | 62 | €33,014 | €54,154 | +€21,140 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,143 | €2,608 | +€465 | +21.7% |
| Other operating charges | 640/8 | - | €38 | +€38 | |
| Gross operating margin | 9900 | €13,349 | €46,153 | +€32,804 | +246% |
| Operating profit (loss) | 9901 | -€21,807 | -€10,647 | +€11,160 | +51.2% |
| Financial charges | 65/66B | €7 | €270 | +€263 | +3,619% |
| Recurring financial charges | 65 | €7 | €270 | +€263 | +3,619% |
| Profit (loss) for the period before taxes | 9903 | -€21,815 | -€10,917 | +€10,897 | +50.0% |
| Profit (loss) for the period | 9904 | -€21,815 | -€10,917 | +€10,897 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,815 | -€10,917 | +€10,897 | +50.0% |
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.