Atelier P: what changed
Two fiscal 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 P
Largest movements
- Tangible fixed assets +€54,584
up €54,584 (+4290.9%), from €1,272 to €55,856
of which Furniture and vehicles: +€55,362
- Cash -€16,696
down €16,696 (-35.7%), from €46,711 to €30,015
mainly Investment in fixed assets (net) (-€56,265) and Contributions, distributions and other (-€5,882)
- Receivables after one year -€6,000
down €6,000 (-28.6%), from €21,000 to €15,000
- Reserves +€16,771
up €16,771 (+34.1%), from €49,236 to €66,007
- Debts after one year +€11,426
new in 2025: €11,426
- Current portion of long-term debt +€3,574
new in 2025: €3,574
- Tax, wage and social debts -€3,439
down €3,439 (-79.6%), from €4,321 to €882
- Trade debts +€2,534
up €2,534 (+289.2%), from €876 to €3,410
- Gross operating margin +€5,609
up €5,609 (+23.3%), from €24,118 to €29,727
- Depreciation +€1,071
up €1,071 (+124.5%), from €860 to €1,932
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.
Cash bridge derived
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 | €78,752 | €110,861 | +€32,109 | +40.8% |
| Fixed assets | 21/28 | €1,522 | €55,856 | +€54,334 | +3569.7% |
| Tangible fixed assets | 22/27 | €1,272 | €55,856 | +€54,584 | +4290.9% |
| Plant, machinery and equipment | 23 | €1,196 | €417 | -€778 | -65.1% |
| Furniture and vehicles | 24 | €76 | €55,438 | +€55,362 | +72539.4% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100.0% |
| Current assets | 29/58 | €77,230 | €55,006 | -€22,224 | -28.8% |
| Amounts receivable after more than one year | 29 | €21,000 | €15,000 | -€6,000 | -28.6% |
| Other amounts receivable | 291 | €21,000 | €15,000 | -€6,000 | -28.6% |
| Amounts receivable within one year | 40/41 | €8,635 | €9,512 | +€877 | +10.2% |
| Trade receivables | 40 | €8,588 | €8,496 | -€93 | -1.1% |
| Other amounts receivable | 41 | €46 | €1,016 | +€970 | +2096.4% |
| Cash at bank and in hand | 54/58 | €46,711 | €30,015 | -€16,696 | -35.7% |
| Deferred charges and accrued income | 490/1 | €885 | €479 | -€406 | -45.9% |
| Total equity and liabilities | 10/49 | €78,752 | €110,861 | +€32,109 | +40.8% |
| Equity | 10/15 | €67,786 | €84,557 | +€16,771 | +24.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €49,236 | €66,007 | +€16,771 | +34.1% |
| Distributable reserves | 133 | €49,236 | €66,007 | +€16,771 | +34.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,966 | €26,304 | +€15,339 | +139.9% |
| Amounts payable after more than one year | 17 | - | €11,426 | +€11,426 | |
| Financial debts | 170/4 | - | €11,426 | +€11,426 | |
| Amounts payable within one year | 42/48 | €10,966 | €14,879 | +€3,913 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,574 | +€3,574 | |
| Trade debts | 44 | €876 | €3,410 | +€2,534 | +289.2% |
| Suppliers | 440/4 | €876 | €3,410 | +€2,534 | +289.2% |
| Taxes, remuneration and social security | 45 | €4,321 | €882 | -€3,439 | -79.6% |
| Taxes | 450/3 | €4,321 | €882 | -€3,439 | -79.6% |
| Other amounts payable | 47/48 | €5,769 | €7,012 | +€1,244 | +21.6% |
| Non-recurring operating income | 76A | - | €10,251 | +€10,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €1,932 | +€1,071 | +124.5% |
| Other operating charges | 640/8 | €281 | €571 | +€290 | +103.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,118 | €29,727 | +€5,609 | +23.3% |
| Operating profit (loss) | 9901 | €22,977 | €27,225 | +€4,248 | +18.5% |
| Financial income | 75/76B | €909 | €1,045 | +€136 | +14.9% |
| Recurring financial income | 75 | €909 | €1,045 | +€136 | +14.9% |
| Financial charges | 65/66B | €30 | €305 | +€275 | +915.9% |
| Recurring financial charges | 65 | €30 | €305 | +€275 | +915.9% |
| Profit (loss) for the period before taxes | 9903 | €23,856 | €27,965 | +€4,109 | +17.2% |
| Income taxes | 67/77 | €5,454 | €5,312 | -€142 | -2.6% |
| Profit (loss) for the period | 9904 | €18,402 | €22,653 | +€4,251 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,402 | €22,653 | +€4,251 | +23.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.