ATELIER PARALLELE: 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 PARALLELE
Largest movements
- Receivables within one year +€74,559
up €74,559 (+30.3%), from €246,076 to €320,635
of which Other amounts receivable: +€74,559
- Tangible fixed assets -€7,657
down €7,657 (-13.6%), from €56,252 to €48,595
of which Furniture and vehicles: -€7,107
- Cash +€5,068
up €5,068 (+11.5%), from €44,256 to €49,324
mainly Other debts (+€122,558) and Net result for the year (+€82,931)
- Other debts +€122,558
new in 2025: €122,558
- Reserves -€38,794
down €38,794 (-14.2%), from €274,104 to €235,311
of which Distributable reserves: -€38,794
- Tax, wage and social debts -€10,112
down €10,112 (-23.5%), from €42,944 to €32,831
- Financial income +€3,319
up €3,319 (+36.0%), from €9,227 to €12,546
- Gross operating margin -€2,786
down €2,786 (-2.2%), from €125,820 to €123,034
- Depreciation +€2,627
up €2,627 (+52.2%), from €5,029 to €7,657
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 | €347,180 | €419,280 | +€72,100 | +20.8% |
| Fixed assets | 21/28 | €56,252 | €48,595 | -€7,657 | -13.6% |
| Tangible fixed assets | 22/27 | €56,252 | €48,595 | -€7,657 | -13.6% |
| Land and buildings | 22 | €24,750 | €24,200 | -€550 | -2.2% |
| Furniture and vehicles | 24 | €31,502 | €24,395 | -€7,107 | -22.6% |
| Current assets | 29/58 | €290,927 | €370,685 | +€79,757 | +27.4% |
| Amounts receivable within one year | 40/41 | €246,076 | €320,635 | +€74,559 | +30.3% |
| Trade receivables | 40 | €1,022 | €1,022 | = | 0.0% |
| Other amounts receivable | 41 | €245,054 | €319,612 | +€74,559 | +30.4% |
| Cash at bank and in hand | 54/58 | €44,256 | €49,324 | +€5,068 | +11.5% |
| Deferred charges and accrued income | 490/1 | €595 | €725 | +€131 | +22.0% |
| Total equity and liabilities | 10/49 | €347,180 | €419,280 | +€72,100 | +20.8% |
| Equity | 10/15 | €302,515 | €262,888 | -€39,627 | -13.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €274,104 | €235,311 | -€38,794 | -14.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €272,245 | €233,452 | -€38,794 | -14.2% |
| Profit (loss) carried forward | 14 | €9,819 | €8,986 | -€833 | -8.5% |
| Amounts payable | 17/49 | €44,665 | €156,392 | +€111,727 | +250% |
| Amounts payable within one year | 42/48 | €42,944 | €155,389 | +€112,446 | +262% |
| Taxes, remuneration and social security | 45 | €42,944 | €32,831 | -€10,112 | -23.5% |
| Taxes | 450/3 | €42,944 | €32,831 | -€10,112 | -23.5% |
| Other amounts payable | 47/48 | - | €122,558 | +€122,558 | |
| Accrued charges and deferred income | 492/3 | €1,721 | €1,002 | -€718 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,029 | €7,657 | +€2,627 | +52.2% |
| Other operating charges | 640/8 | €1,621 | €934 | -€687 | -42.4% |
| Gross operating margin | 9900 | €125,820 | €123,034 | -€2,786 | -2.2% |
| Operating profit (loss) | 9901 | €119,170 | €114,444 | -€4,726 | -4.0% |
| Financial income | 75/76B | €9,227 | €12,546 | +€3,319 | +36.0% |
| Recurring financial income | 75 | €9,227 | €12,546 | +€3,319 | +36.0% |
| Financial charges | 65/66B | €54 | €268 | +€214 | +393% |
| Recurring financial charges | 65 | €54 | €268 | +€214 | +393% |
| Profit (loss) for the period before taxes | 9903 | €128,342 | €126,722 | -€1,620 | -1.3% |
| Income taxes | 67/77 | €42,653 | €43,790 | +€1,137 | +2.7% |
| Profit (loss) for the period | 9904 | €85,689 | €82,931 | -€2,757 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,689 | €82,931 | -€2,757 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.