Atelier OGIVE: 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 OGIVE
Largest movements
- Tangible fixed assets +€42,050
up €42,050 (+24.8%), from €169,786 to €211,836
of which Plant, machinery and equipment: +€47,441
- Cash -€26,815
down €26,815 (-61.8%), from €43,355 to €16,540
mainly Investment in fixed assets (net) (-€50,837) and Debts after one year (-€7,951)
- Reserves +€23,421
up €23,421 (+78.3%), from €29,900 to €53,321
- Debts after one year -€7,951
down €7,951 (-4.7%), from €169,714 to €161,763
- Trade debts -€3,283
down €3,283 (-20.9%), from €15,723 to €12,440
- Gross operating margin +€27,637
up €27,637 (+114%), from €24,277 to €51,913
- Taxes +€6,393
up €6,393 (+198%), from €3,230 to €9,623
- Depreciation +€2,482
up €2,482 (+39.4%), from €6,306 to €8,787
- Other operating charges -€2,473
down €2,473 (-62.8%), from €3,940 to €1,468
- Financial charges +€1,679
up €1,679 (+27.4%), from €6,117 to €7,796
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 | €238,190 | €248,946 | +€10,756 | +4.5% |
| Fixed assets | 21/28 | €169,786 | €211,836 | +€42,050 | +24.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €169,786 | €211,836 | +€42,050 | +24.8% |
| Land and buildings | 22 | €139,081 | €133,900 | -€5,181 | -3.7% |
| Plant, machinery and equipment | 23 | €29,773 | €77,214 | +€47,441 | +159% |
| Furniture and vehicles | 24 | €933 | €722 | -€210 | -22.5% |
| Current assets | 29/58 | €68,404 | €37,110 | -€31,294 | -45.7% |
| Amounts receivable within one year | 40/41 | €17,444 | €15,369 | -€2,075 | -11.9% |
| Trade receivables | 40 | €15,633 | €7,004 | -€8,629 | -55.2% |
| Other amounts receivable | 41 | €1,810 | €8,365 | +€6,555 | +362% |
| Cash at bank and in hand | 54/58 | €43,355 | €16,540 | -€26,815 | -61.8% |
| Deferred charges and accrued income | 490/1 | €7,605 | €5,201 | -€2,404 | -31.6% |
| Total equity and liabilities | 10/49 | €238,190 | €248,946 | +€10,756 | +4.5% |
| Equity | 10/15 | €32,265 | €55,686 | +€23,421 | +72.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €29,900 | €53,321 | +€23,421 | +78.3% |
| Distributable reserves | 133 | €29,900 | €53,321 | +€23,421 | +78.3% |
| Profit (loss) carried forward | 14 | €1,365 | €1,365 | = | 0.0% |
| Amounts payable | 17/49 | €205,925 | €193,260 | -€12,665 | -6.2% |
| Amounts payable after more than one year | 17 | €169,714 | €161,763 | -€7,951 | -4.7% |
| Financial debts | 170/4 | €169,714 | €161,763 | -€7,951 | -4.7% |
| Amounts payable within one year | 42/48 | €36,211 | €31,247 | -€4,964 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €7,645 | €7,951 | +€307 | +4.0% |
| Trade debts | 44 | €15,723 | €12,440 | -€3,283 | -20.9% |
| Suppliers | 440/4 | €15,723 | €12,440 | -€3,283 | -20.9% |
| Taxes, remuneration and social security | 45 | €6,747 | €5,499 | -€1,247 | -18.5% |
| Taxes | 450/3 | €6,747 | €3,499 | -€3,247 | -48.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €6,097 | €5,357 | -€740 | -12.1% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,306 | €8,787 | +€2,482 | +39.4% |
| Other operating charges | 640/8 | €3,940 | €1,468 | -€2,473 | -62.8% |
| Gross operating margin | 9900 | €24,277 | €51,913 | +€27,637 | +114% |
| Operating profit (loss) | 9901 | €14,031 | €41,658 | +€27,628 | +197% |
| Financial income | 75/76B | €77 | €14 | -€63 | -81.9% |
| Recurring financial income | 75 | €77 | €14 | -€63 | -81.9% |
| Financial charges | 65/66B | €6,117 | €7,796 | +€1,679 | +27.4% |
| Recurring financial charges | 65 | €6,117 | €7,796 | +€1,679 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €7,990 | €33,876 | +€25,886 | +324% |
| Income taxes | 67/77 | €3,230 | €9,623 | +€6,393 | +198% |
| Profit (loss) for the period | 9904 | €4,760 | €24,254 | +€19,493 | +409% |
| Profit (loss) for the period to be appropriated | 9905 | €4,760 | €24,254 | +€19,493 | +409% |
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 20 October 2026 via checked.be.