ATELIER PUUR: 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 PUUR
Largest movements
- Tangible fixed assets -€23,165
down €23,165 (-51.0%), from €45,430 to €22,265
of which Plant, machinery and equipment: -€12,293
- Deferred charges and accrued income +€9,648
new in 2025: €9,648
- Receivables within one year -€7,583
down €7,583 (-28.2%), from €26,902 to €19,319
of which Other amounts receivable: -€6,153
- Stocks and contracts +€7,500
up €7,500 (+60.0%), from €12,500 to €20,000
- Trade debts -€27,774
down €27,774 (-56.6%), from €49,086 to €21,312
- Profit (loss) carried forward +€13,964
up €13,964, from -€1,510 to €12,455
- Other debts +€9,917
new in 2025: €9,917
- Current portion of long-term debt -€3,585
down €3,585 (-63.6%), from €5,639 to €2,055
- Short-term financial debts -€2,980
down €2,980 (-35.0%), from €8,512 to €5,532
of which Other loans: -€2,026
- Gross operating margin +€33,390
up €33,390 (+229%), from €14,580 to €47,970
- Depreciation -€3,661
down €3,661 (-14.5%), from €25,239 to €21,578
- Taxes -€1,482
down €1,482 (-76.5%), from €1,936 to €454
- Other operating charges +€1,342
up €1,342 (+91.1%), from €1,472 to €2,814
- Financial charges +€1,102
up €1,102 (+17.4%), from €6,326 to €7,427
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,933 | €71,332 | -€13,600 | -16.0% |
| Fixed assets | 21/28 | €45,530 | €22,365 | -€23,165 | -50.9% |
| Tangible fixed assets | 22/27 | €45,430 | €22,265 | -€23,165 | -51.0% |
| Plant, machinery and equipment | 23 | €25,982 | €13,689 | -€12,293 | -47.3% |
| Furniture and vehicles | 24 | €19,448 | €8,576 | -€10,873 | -55.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €39,402 | €48,967 | +€9,565 | +24.3% |
| Stocks and contracts in progress | 3 | €12,500 | €20,000 | +€7,500 | +60.0% |
| Stocks | 30/36 | €12,500 | €20,000 | +€7,500 | +60.0% |
| Amounts receivable within one year | 40/41 | €26,902 | €19,319 | -€7,583 | -28.2% |
| Trade receivables | 40 | €20,670 | €19,240 | -€1,430 | -6.9% |
| Other amounts receivable | 41 | €6,232 | €79 | -€6,153 | -98.7% |
| Deferred charges and accrued income | 490/1 | - | €9,648 | +€9,648 | |
| Total equity and liabilities | 10/49 | €84,933 | €71,332 | -€13,600 | -16.0% |
| Equity | 10/15 | €8,490 | €22,455 | +€13,964 | +164% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,510 | €12,455 | +€13,964 | |
| Amounts payable | 17/49 | €76,442 | €48,877 | -€27,565 | -36.1% |
| Amounts payable after more than one year | 17 | €2,055 | - | -€2,055 | |
| Financial debts | 170/4 | €2,055 | - | -€2,055 | |
| Amounts payable within one year | 42/48 | €74,388 | €48,877 | -€25,510 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €5,639 | €2,055 | -€3,585 | -63.6% |
| Financial debts | 43 | €8,512 | €5,532 | -€2,980 | -35.0% |
| Credit institutions | 430/8 | €6,486 | €5,532 | -€954 | -14.7% |
| Other loans | 439 | €2,026 | - | -€2,026 | |
| Trade debts | 44 | €49,086 | €21,312 | -€27,774 | -56.6% |
| Suppliers | 440/4 | €49,086 | €21,312 | -€27,774 | -56.6% |
| Taxes, remuneration and social security | 45 | €11,150 | €10,062 | -€1,088 | -9.8% |
| Taxes | 450/3 | €11,150 | €6,690 | -€4,460 | -40.0% |
| Remuneration and social security | 454/9 | - | €3,371 | +€3,371 | |
| Other amounts payable | 47/48 | - | €9,917 | +€9,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,239 | €21,578 | -€3,661 | -14.5% |
| Other operating charges | 640/8 | €1,472 | €2,814 | +€1,342 | +91.1% |
| Gross operating margin | 9900 | €14,580 | €47,970 | +€33,390 | +229% |
| Operating profit (loss) | 9901 | -€12,132 | €23,578 | +€35,710 | |
| Financial income | 75/76B | €406 | €128 | -€278 | -68.5% |
| Recurring financial income | 75 | €406 | €128 | -€278 | -68.5% |
| Financial charges | 65/66B | €6,326 | €7,427 | +€1,102 | +17.4% |
| Recurring financial charges | 65 | €6,326 | €7,427 | +€1,102 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,051 | €16,279 | +€34,330 | |
| Income taxes | 67/77 | €1,936 | €454 | -€1,482 | -76.5% |
| Profit (loss) for the period | 9904 | -€19,987 | €15,824 | +€35,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,987 | €15,824 | +€35,812 |
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 1 November 2026 via checked.be.