ATELIER PB: 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 PB
Largest movements
- Receivables within one year -€51,954
down €51,954 (-30.7%), from €169,240 to €117,286
of which Trade receivables: -€51,559
- Cash +€12,872
up €12,872 (+36.1%), from €35,622 to €48,494
mainly Receivables within one year (+€51,954) and Depreciation (+€9,327)
- Intangible fixed assets -€9,286
down €9,286 (-50.0%), from €18,586 to €9,301
- Tangible fixed assets +€2,988
new in 2025: €2,988
- Tax, wage and social debts -€16,122
down €16,122 (-46.4%), from €34,746 to €18,624
of which Taxes: -€12,715
- Current portion of long-term debt -€12,103
down €12,103 (-83.1%), from €14,561 to €2,458
- Advances received -€8,316
down €8,316 (-100%), from €8,316 to €0
- Other debts -€6,042
down €6,042 (-4.9%), from €124,055 to €118,013
- Debts after one year -€2,458
down €2,458 (-100%), from €2,458 to €0
- Financial charges +€45,608
up €45,608 (+76.7%), from €59,434 to €105,042
- Write-downs -€20,475
down €20,475 (-75.0%), from €27,300 to €6,825
- Gross operating margin +€14,969
up €14,969 (+13.6%), from €109,821 to €124,790
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 | €229,166 | €183,854 | -€45,312 | -19.8% |
| Fixed assets | 21/28 | €18,586 | €12,289 | -€6,297 | -33.9% |
| Intangible fixed assets | 21 | €18,586 | €9,301 | -€9,286 | -50.0% |
| Tangible fixed assets | 22/27 | - | €2,988 | +€2,988 | |
| Other tangible fixed assets | 26 | - | €2,988 | +€2,988 | |
| Current assets | 29/58 | €210,580 | €171,565 | -€39,015 | -18.5% |
| Amounts receivable within one year | 40/41 | €169,240 | €117,286 | -€51,954 | -30.7% |
| Trade receivables | 40 | €157,130 | €105,571 | -€51,559 | -32.8% |
| Other amounts receivable | 41 | €12,110 | €11,715 | -€395 | -3.3% |
| Cash at bank and in hand | 54/58 | €35,622 | €48,494 | +€12,872 | +36.1% |
| Deferred charges and accrued income | 490/1 | €5,718 | €5,785 | +€67 | +1.2% |
| Total equity and liabilities | 10/49 | €229,166 | €183,854 | -€45,312 | -19.8% |
| Equity | 10/15 | €31,367 | €33,292 | +€1,924 | +6.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,804 | €27,804 | = | 0.0% |
| Distributable reserves | 133 | €27,804 | €27,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | €563 | €2,487 | +€1,924 | +342% |
| Amounts payable | 17/49 | €197,799 | €150,563 | -€47,236 | -23.9% |
| Amounts payable after more than one year | 17 | €2,458 | €0 | -€2,458 | -100% |
| Financial debts | 170/4 | €2,458 | €0 | -€2,458 | -100% |
| Amounts payable within one year | 42/48 | €195,156 | €150,377 | -€44,779 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €14,561 | €2,458 | -€12,103 | -83.1% |
| Trade debts | 44 | €13,479 | €11,283 | -€2,196 | -16.3% |
| Suppliers | 440/4 | €13,479 | €11,283 | -€2,196 | -16.3% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €8,316 | €0 | -€8,316 | -100% |
| Taxes, remuneration and social security | 45 | €34,746 | €18,624 | -€16,122 | -46.4% |
| Taxes | 450/3 | €28,839 | €16,124 | -€12,715 | -44.1% |
| Remuneration and social security | 454/9 | €5,906 | €2,500 | -€3,406 | -57.7% |
| Other amounts payable | 47/48 | €124,055 | €118,013 | -€6,042 | -4.9% |
| Accrued charges and deferred income | 492/3 | €185 | €185 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,286 | €9,327 | +€42 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,300 | €6,825 | -€20,475 | -75.0% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | €109,821 | €124,790 | +€14,969 | +13.6% |
| Operating profit (loss) | 9901 | €72,848 | €108,172 | +€35,325 | +48.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €59,434 | €105,042 | +€45,608 | +76.7% |
| Recurring financial charges | 65 | €59,434 | €105,042 | +€45,608 | +76.7% |
| Profit (loss) for the period before taxes | 9903 | €13,413 | €3,130 | -€10,283 | -76.7% |
| Income taxes | 67/77 | €1,842 | €1,206 | -€637 | -34.6% |
| Profit (loss) for the period | 9904 | €11,571 | €1,924 | -€9,647 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,571 | €1,924 | -€9,647 | -83.4% |
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.