Atelier Peré: 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 Peré
Largest movements
- Receivables within one year -€38,840
down €38,840 (-68.8%), from €56,470 to €17,630
of which Trade receivables: -€36,251
- Tangible fixed assets -€17,397
down €17,397 (-24.3%), from €71,493 to €54,096
of which Furniture and vehicles: -€15,009
- Cash +€5,604
up €5,604 (+1,847%), from €303 to €5,908
mainly Receivables within one year (+€38,840) and Depreciation (+€21,148)
- Intangible fixed assets -€1,606
no longer reported in 2025 (was €1,606)
- Short-term financial debts -€14,822
no longer reported in 2025 (was €14,822)
- Debts after one year -€13,235
down €13,235 (-32.5%), from €40,688 to €27,453
- Reserves -€11,258
down €11,258 (-31.4%), from €35,845 to €24,587
of which Distributable reserves: -€11,258
- Other debts -€5,660
down €5,660 (-56.1%), from €10,092 to €4,432
- Tax, wage and social debts -€4,331
down €4,331 (-47.0%), from €9,210 to €4,879
of which Remuneration and social security: -€7,872
- Gross operating margin -€46,470
down €46,470 (-15.4%), from €302,497 to €256,026
- Staff costs -€39,321
down €39,321 (-14.0%), from €280,209 to €240,887
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 | €141,221 | €88,202 | -€53,019 | -37.5% |
| Fixed assets | 21/28 | €74,919 | €55,916 | -€19,003 | -25.4% |
| Intangible fixed assets | 21 | €1,606 | - | -€1,606 | |
| Tangible fixed assets | 22/27 | €71,493 | €54,096 | -€17,397 | -24.3% |
| Plant, machinery and equipment | 23 | €2,414 | €1,319 | -€1,095 | -45.3% |
| Furniture and vehicles | 24 | €63,908 | €48,899 | -€15,009 | -23.5% |
| Other tangible fixed assets | 26 | €5,171 | €3,878 | -€1,293 | -25.0% |
| Financial fixed assets | 28 | €1,820 | €1,820 | = | 0.0% |
| Current assets | 29/58 | €66,302 | €32,286 | -€34,016 | -51.3% |
| Stocks and contracts in progress | 3 | €4,909 | €4,186 | -€723 | -14.7% |
| Stocks | 30/36 | €4,909 | €4,186 | -€723 | -14.7% |
| Amounts receivable within one year | 40/41 | €56,470 | €17,630 | -€38,840 | -68.8% |
| Trade receivables | 40 | €52,069 | €15,818 | -€36,251 | -69.6% |
| Other amounts receivable | 41 | €4,401 | €1,812 | -€2,589 | -58.8% |
| Cash at bank and in hand | 54/58 | €303 | €5,908 | +€5,604 | +1,847% |
| Deferred charges and accrued income | 490/1 | €4,620 | €4,562 | -€58 | -1.2% |
| Total equity and liabilities | 10/49 | €141,221 | €88,202 | -€53,019 | -37.5% |
| Equity | 10/15 | €42,045 | €30,787 | -€11,258 | -26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,845 | €24,587 | -€11,258 | -31.4% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €30,845 | €19,587 | -€11,258 | -36.5% |
| Amounts payable | 17/49 | €99,176 | €57,415 | -€41,761 | -42.1% |
| Amounts payable after more than one year | 17 | €40,688 | €27,453 | -€13,235 | -32.5% |
| Financial debts | 170/4 | €40,688 | €27,453 | -€13,235 | -32.5% |
| Amounts payable within one year | 42/48 | €58,488 | €29,962 | -€28,526 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €12,669 | €13,235 | +€567 | +4.5% |
| Financial debts | 43 | €14,822 | - | -€14,822 | |
| Credit institutions | 430/8 | €14,822 | - | -€14,822 | |
| Trade debts | 44 | €11,696 | €7,416 | -€4,280 | -36.6% |
| Suppliers | 440/4 | €11,696 | €7,416 | -€4,280 | -36.6% |
| Taxes, remuneration and social security | 45 | €9,210 | €4,879 | -€4,331 | -47.0% |
| Taxes | 450/3 | €1,338 | €4,879 | +€3,541 | +265% |
| Remuneration and social security | 454/9 | €7,872 | - | -€7,872 | |
| Other amounts payable | 47/48 | €10,092 | €4,432 | -€5,660 | -56.1% |
| Non-recurring operating income | 76A | €2,480 | - | -€2,480 | |
| Remuneration, social security and pensions | 62 | €280,209 | €240,887 | -€39,321 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,790 | €21,148 | -€2,642 | -11.1% |
| Other operating charges | 640/8 | €1,562 | €1,780 | +€218 | +14.0% |
| Gross operating margin | 9900 | €302,497 | €256,026 | -€46,470 | -15.4% |
| Operating profit (loss) | 9901 | -€3,064 | -€7,789 | -€4,724 | -154% |
| Financial income | 75/76B | €68 | €935 | +€867 | +1,271% |
| Recurring financial income | 75 | €68 | €935 | +€867 | +1,271% |
| Financial charges | 65/66B | €4,015 | €4,216 | +€201 | +5.0% |
| Recurring financial charges | 65 | €4,015 | €4,216 | +€201 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,012 | -€11,070 | -€4,058 | -57.9% |
| Income taxes | 67/77 | €80 | €188 | +€108 | +135% |
| Profit (loss) for the period | 9904 | -€7,091 | -€11,258 | -€4,166 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,091 | -€11,258 | -€4,166 | -58.8% |
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 19 October 2026 via checked.be.