ATELIER PCA: 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 PCA
Largest movements
- Current investments +€497,250
new in 2025: €497,250
- Trade debts +€399,824
up €399,824 (+3,058%), from €13,076 to €412,900
- Debts after one year +€79,592
up €79,592 (+31.7%), from €251,305 to €330,896
- Profit (loss) carried forward +€13,085
up €13,085 (+49.7%), from €26,326 to €39,411
- Tax, wage and social debts -€11,731
down €11,731 (-77.1%), from €15,218 to €3,487
- Other debts +€11,696
up €11,696 (+2,376%), from €492 to €12,188
- Gross operating margin -€11,774
down €11,774 (-33.9%), from €34,690 to €22,916
- Financial charges -€9,539
down €9,539 (-87.1%), from €10,954 to €1,415
of which Financial charges: -€9,176
- Depreciation +€3,196
up €3,196 (+85.9%), from €3,721 to €6,916
- Taxes -€1,861
no longer reported in 2025 (was €1,861)
- Other operating charges +€554
up €554 (+212%), from €261 to €815
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 | €323,028 | €816,482 | +€493,454 | +153% |
| Fixed assets | 21/28 | €250,195 | €247,345 | -€2,850 | -1.1% |
| Tangible fixed assets | 22/27 | €250,195 | €247,345 | -€2,850 | -1.1% |
| Land and buildings | 22 | €239,765 | €234,700 | -€5,065 | -2.1% |
| Plant, machinery and equipment | 23 | €5,861 | €5,260 | -€601 | -10.3% |
| Furniture and vehicles | 24 | €4,570 | €3,804 | -€765 | -16.7% |
| Assets under construction and advance payments | 27 | - | €3,581 | +€3,581 | |
| Current assets | 29/58 | €72,833 | €569,137 | +€496,304 | +681% |
| Amounts receivable within one year | 40/41 | €65,033 | €64,381 | -€652 | -1.0% |
| Trade receivables | 40 | €44,076 | €22,973 | -€21,104 | -47.9% |
| Other amounts receivable | 41 | €20,957 | €41,409 | +€20,452 | +97.6% |
| Current investments | 50/53 | - | €497,250 | +€497,250 | |
| Cash at bank and in hand | 54/58 | €5,626 | €7,212 | +€1,585 | +28.2% |
| Deferred charges and accrued income | 490/1 | €2,174 | €294 | -€1,880 | -86.5% |
| Total equity and liabilities | 10/49 | €323,028 | €816,482 | +€493,454 | +153% |
| Equity | 10/15 | €27,826 | €40,911 | +€13,085 | +47.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | - | -€1,500 | |
| Share premium | 1100/10 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €26,326 | €39,411 | +€13,085 | +49.7% |
| Amounts payable | 17/49 | €295,202 | €775,570 | +€480,368 | +163% |
| Amounts payable after more than one year | 17 | €251,305 | €330,896 | +€79,592 | +31.7% |
| Financial debts | 170/4 | €251,305 | €330,896 | +€79,592 | +31.7% |
| Amounts payable within one year | 42/48 | €43,898 | €444,674 | +€400,776 | +913% |
| Current portion of amounts payable after more than one year | 42 | €15,111 | €16,088 | +€978 | +6.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €13,076 | €412,900 | +€399,824 | +3,058% |
| Suppliers | 440/4 | €13,076 | €412,900 | +€399,824 | +3,058% |
| Taxes, remuneration and social security | 45 | €15,218 | €3,487 | -€11,731 | -77.1% |
| Taxes | 450/3 | €15,218 | €3,487 | -€11,731 | -77.1% |
| Other amounts payable | 47/48 | €492 | €12,188 | +€11,696 | +2,376% |
| Remuneration, social security and pensions | 62 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,721 | €6,916 | +€3,196 | +85.9% |
| Other operating charges | 640/8 | €261 | €815 | +€554 | +212% |
| Non-recurring operating charges | 66A | - | €676 | +€676 | |
| Gross operating margin | 9900 | €34,690 | €22,916 | -€11,774 | -33.9% |
| Operating profit (loss) | 9901 | €30,708 | €14,501 | -€16,207 | -52.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,954 | €1,415 | -€9,539 | -87.1% |
| Recurring financial charges | 65 | €10,592 | €1,415 | -€9,176 | -86.6% |
| Non-recurring financial charges | 66B | €362 | - | -€362 | |
| Profit (loss) for the period before taxes | 9903 | €19,754 | €13,085 | -€6,669 | -33.8% |
| Income taxes | 67/77 | €1,861 | - | -€1,861 | |
| Profit (loss) for the period | 9904 | €17,893 | €13,085 | -€4,808 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,893 | €13,085 | -€4,808 | -26.9% |
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 18 October 2026 via checked.be.