ATELIER PLUS: 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 PLUS
Largest movements
- Receivables within one year +€32,490
up €32,490 (+270.4%), from €12,014 to €44,504
of which Trade receivables: +€19,322
- Cash -€31,510
down €31,510 (-64.4%), from €48,944 to €17,435
mainly Receivables within one year (-€32,490) and Contributions, distributions and other (-€15,000)
- Intangible fixed assets +€3,316
up €3,316 (+154.8%), from €2,142 to €5,459
- Tangible fixed assets +€1,803
up €1,803 (+12.1%), from €14,954 to €16,757
of which Furniture and vehicles: +€2,223
- Trade debts -€14,439
down €14,439 (-67.4%), from €21,413 to €6,974
- Other debts +€13,999
up €13,999 (+1398.8%), from €1,001 to €15,000
- Reserves +€10,468
up €10,468 (+38.4%), from €27,240 to €37,708
- Current portion of long-term debt -€6,296
down €6,296 (-55.2%), from €11,406 to €5,110
- Debts after one year -€5,110
down €5,110 (-66.4%), from €7,692 to €2,583
- Gross operating margin +€6,857
up €6,857 (+20.5%), from €33,488 to €40,345
- Taxes +€4,046
up €4,046 (+125.8%), from €3,216 to €7,261
- Depreciation +€2,161
up €2,161 (+56.3%), from €3,835 to €5,996
- Other operating charges +€1,182
up €1,182 (+431.1%), from €274 to €1,456
- Financial income +€492
up €492 (+3007.9%), from €16 to €509
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 | €78,514 | €85,171 | +€6,656 | +8.5% |
| Fixed assets | 21/28 | €17,096 | €22,216 | +€5,120 | +29.9% |
| Intangible fixed assets | 21 | €2,142 | €5,459 | +€3,316 | +154.8% |
| Tangible fixed assets | 22/27 | €14,954 | €16,757 | +€1,803 | +12.1% |
| Plant, machinery and equipment | 23 | €4,190 | €3,795 | -€395 | -9.4% |
| Furniture and vehicles | 24 | €10,593 | €12,816 | +€2,223 | +21.0% |
| Other tangible fixed assets | 26 | €170 | €145 | -€25 | -14.6% |
| Current assets | 29/58 | €61,418 | €62,955 | +€1,537 | +2.5% |
| Amounts receivable within one year | 40/41 | €12,014 | €44,504 | +€32,490 | +270.4% |
| Trade receivables | 40 | €12,014 | €31,336 | +€19,322 | +160.8% |
| Other amounts receivable | 41 | - | €13,168 | +€13,168 | |
| Cash at bank and in hand | 54/58 | €48,944 | €17,435 | -€31,510 | -64.4% |
| Deferred charges and accrued income | 490/1 | €460 | €1,016 | +€557 | +121.1% |
| Total equity and liabilities | 10/49 | €78,514 | €85,171 | +€6,656 | +8.5% |
| Equity | 10/15 | €28,240 | €38,708 | +€10,468 | +37.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,240 | €37,708 | +€10,468 | +38.4% |
| Distributable reserves | 133 | €27,240 | €37,708 | +€10,468 | +38.4% |
| Amounts payable | 17/49 | €50,274 | €46,463 | -€3,812 | -7.6% |
| Amounts payable after more than one year | 17 | €7,692 | €2,583 | -€5,110 | -66.4% |
| Financial debts | 170/4 | €7,692 | €2,583 | -€5,110 | -66.4% |
| Amounts payable within one year | 42/48 | €42,582 | €43,880 | +€1,298 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €11,406 | €5,110 | -€6,296 | -55.2% |
| Financial debts | 43 | - | €3,357 | +€3,357 | |
| Credit institutions | 430/8 | - | €3,357 | +€3,357 | |
| Trade debts | 44 | €21,413 | €6,974 | -€14,439 | -67.4% |
| Suppliers | 440/4 | €21,413 | €6,974 | -€14,439 | -67.4% |
| Taxes, remuneration and social security | 45 | €8,762 | €13,439 | +€4,677 | +53.4% |
| Taxes | 450/3 | €8,762 | €13,439 | +€4,677 | +53.4% |
| Other amounts payable | 47/48 | €1,001 | €15,000 | +€13,999 | +1398.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,835 | €5,996 | +€2,161 | +56.3% |
| Other operating charges | 640/8 | €274 | €1,456 | +€1,182 | +431.1% |
| Gross operating margin | 9900 | €33,488 | €40,345 | +€6,857 | +20.5% |
| Operating profit (loss) | 9901 | €29,379 | €32,893 | +€3,515 | +12.0% |
| Financial income | 75/76B | €16 | €509 | +€492 | +3007.9% |
| Recurring financial income | 75 | €16 | €509 | +€492 | +3007.9% |
| Financial charges | 65/66B | €820 | €673 | -€148 | -18.0% |
| Recurring financial charges | 65 | €820 | €673 | -€148 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €28,574 | €32,729 | +€4,155 | +14.5% |
| Income taxes | 67/77 | €3,216 | €7,261 | +€4,046 | +125.8% |
| Profit (loss) for the period | 9904 | €25,359 | €25,468 | +€109 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,359 | €25,468 | +€109 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.