atelier Ostyn: 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 Ostyn
Largest movements
- Receivables within one year -€21,665
down €21,665 (-75.6%), from €28,640 to €6,976
of which Trade receivables: -€20,404
- Cash +€6,161
up €6,161 (+2,750%), from €224 to €6,385
mainly Receivables within one year (+€21,665) and Depreciation (+€6,128)
- Tangible fixed assets -€5,707
down €5,707 (-26.5%), from €21,504 to €15,797
of which Plant, machinery and equipment: -€5,207
- Stocks and contracts -€612
down €612 (-11.2%), from €5,457 to €4,845
- Profit (loss) carried forward -€8,340
down €8,340 (-37.9%), from €21,995 to €13,655
- Trade debts -€7,729
down €7,729 (-56.1%), from €13,783 to €6,053
- Other debts -€6,580
down €6,580 (-100%), from €6,580 to €0
- Gross operating margin -€36,762
down €36,762, from €35,984 to -€779
- Taxes -€7,651
down €7,651 (-100%), from €7,651 to €0
- Other operating charges +€852
up €852 (+269%), from €317 to €1,169
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 | €57,509 | €35,278 | -€22,232 | -38.7% |
| Fixed assets | 21/28 | €23,188 | €17,060 | -€6,128 | -26.4% |
| Intangible fixed assets | 21 | €1,684 | €1,263 | -€421 | -25.0% |
| Tangible fixed assets | 22/27 | €21,504 | €15,797 | -€5,707 | -26.5% |
| Plant, machinery and equipment | 23 | €21,004 | €15,797 | -€5,207 | -24.8% |
| Furniture and vehicles | 24 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €34,322 | €18,218 | -€16,104 | -46.9% |
| Stocks and contracts in progress | 3 | €5,457 | €4,845 | -€612 | -11.2% |
| Stocks | 30/36 | €5,457 | €4,845 | -€612 | -11.2% |
| Amounts receivable within one year | 40/41 | €28,640 | €6,976 | -€21,665 | -75.6% |
| Trade receivables | 40 | €24,105 | €3,700 | -€20,404 | -84.6% |
| Other amounts receivable | 41 | €4,536 | €3,276 | -€1,260 | -27.8% |
| Cash at bank and in hand | 54/58 | €224 | €6,385 | +€6,161 | +2,750% |
| Deferred charges and accrued income | 490/1 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €57,509 | €35,278 | -€22,232 | -38.7% |
| Equity | 10/15 | €31,995 | €23,655 | -€8,340 | -26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,995 | €13,655 | -€8,340 | -37.9% |
| Amounts payable | 17/49 | €25,514 | €11,622 | -€13,892 | -54.4% |
| Amounts payable within one year | 42/48 | €25,514 | €11,423 | -€14,091 | -55.2% |
| Trade debts | 44 | €13,783 | €6,053 | -€7,729 | -56.1% |
| Suppliers | 440/4 | €13,783 | €6,053 | -€7,729 | -56.1% |
| Taxes, remuneration and social security | 45 | €5,151 | €5,369 | +€218 | +4.2% |
| Taxes | 450/3 | €5,151 | €5,151 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €218 | +€218 | |
| Other amounts payable | 47/48 | €6,580 | €0 | -€6,580 | -100% |
| Accrued charges and deferred income | 492/3 | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,951 | €6,128 | +€177 | +3.0% |
| Other operating charges | 640/8 | €317 | €1,169 | +€852 | +269% |
| Gross operating margin | 9900 | €35,984 | -€779 | -€36,762 | |
| Operating profit (loss) | 9901 | €29,716 | -€8,075 | -€37,791 | |
| Financial income | 75/76B | €28 | €14 | -€13 | -48.6% |
| Recurring financial income | 75 | €28 | €14 | -€13 | -48.6% |
| Financial charges | 65/66B | €97 | €279 | +€182 | +188% |
| Recurring financial charges | 65 | €97 | €279 | +€182 | +188% |
| Profit (loss) for the period before taxes | 9903 | €29,647 | -€8,340 | -€37,986 | |
| Income taxes | 67/77 | €7,651 | €0 | -€7,651 | -100% |
| Profit (loss) for the period | 9904 | €21,995 | -€8,340 | -€30,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,995 | -€8,340 | -€30,335 |
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 23 October 2026 via checked.be.