ATELIER RELIEF: 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 RELIEF
Largest movements
- Intangible fixed assets -€14,701
down €14,701 (-23.4%), from €62,821 to €48,120
- Tangible fixed assets -€5,103
down €5,103 (-100%), from €5,103 to €0
of which Furniture and vehicles: -€5,103
- Deferred charges and accrued income -€3,366
down €3,366 (-100%), from €3,366 to €0
- Receivables within one year -€1,167
down €1,167 (-100%), from €1,167 to €0
of which Other amounts receivable: -€1,167
- Cash -€776
down €776 (-90.4%), from €859 to €83
mainly Other debts (-€16,066) and Net result for the year (-€6,781)
- Other debts -€16,066
down €16,066 (-68.3%), from €23,528 to €7,462
- Profit (loss) carried forward -€6,781
down €6,781 (-1.7%), from -€406,087 to -€412,868
- Tax, wage and social debts -€1,582
down €1,582 (-34.4%), from €4,599 to €3,017
of which Remuneration and social security: -€1,236
- Gross operating margin +€13,670
up €13,670, from -€5,653 to €8,017
- Purchases and services -€11,837
down €11,837 (-72.5%), from €16,329 to €4,492
- Other operating charges -€6,730
no longer reported in 2025 (was €6,730)
- Turnover -€4,508
down €4,508 (-61.7%), from €7,310 to €2,802
- Depreciation -€1,281
down €1,281 (-8.0%), from €15,983 to €14,701
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 | €73,317 | €48,202 | -€25,115 | -34.3% |
| Fixed assets | 21/28 | €67,924 | €48,120 | -€19,805 | -29.2% |
| Intangible fixed assets | 21 | €62,821 | €48,120 | -€14,701 | -23.4% |
| Tangible fixed assets | 22/27 | €5,103 | €0 | -€5,103 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,103 | €0 | -€5,103 | -100% |
| Current assets | 29/58 | €5,393 | €83 | -€5,310 | -98.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,167 | €0 | -€1,167 | -100% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €1,167 | €0 | -€1,167 | -100% |
| Cash at bank and in hand | 54/58 | €859 | €83 | -€776 | -90.4% |
| Deferred charges and accrued income | 490/1 | €3,366 | €0 | -€3,366 | -100% |
| Total equity and liabilities | 10/49 | €73,317 | €48,202 | -€25,115 | -34.3% |
| Equity | 10/15 | -€306,087 | -€312,868 | -€6,781 | -2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€406,087 | -€412,868 | -€6,781 | -1.7% |
| Amounts payable | 17/49 | €379,404 | €361,070 | -€18,333 | -4.8% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,404 | €11,070 | -€18,333 | -62.4% |
| Trade debts | 44 | €1,277 | €592 | -€686 | -53.7% |
| Suppliers | 440/4 | €1,277 | €592 | -€686 | -53.7% |
| Taxes, remuneration and social security | 45 | €4,599 | €3,017 | -€1,582 | -34.4% |
| Taxes | 450/3 | €3,363 | €3,017 | -€346 | -10.3% |
| Remuneration and social security | 454/9 | €1,236 | €0 | -€1,236 | -100% |
| Other amounts payable | 47/48 | €23,528 | €7,462 | -€16,066 | -68.3% |
| Turnover | 70 | €7,310 | €2,802 | -€4,508 | -61.7% |
| Non-recurring operating income | 76A | - | €9,708 | +€9,708 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,329 | €4,492 | -€11,837 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,983 | €14,701 | -€1,281 | -8.0% |
| Other operating charges | 640/8 | €6,730 | - | -€6,730 | |
| Gross operating margin | 9900 | -€5,653 | €8,017 | +€13,670 | |
| Operating profit (loss) | 9901 | -€28,366 | -€6,684 | +€21,681 | +76.4% |
| Financial charges | 65/66B | €734 | €97 | -€637 | -86.8% |
| Recurring financial charges | 65 | €734 | €97 | -€637 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,100 | -€6,781 | +€22,318 | +76.7% |
| Income taxes | 67/77 | €343 | - | -€343 | |
| Profit (loss) for the period | 9904 | -€29,443 | -€6,781 | +€22,662 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,443 | -€6,781 | +€22,662 | +77.0% |
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 24 October 2026 via checked.be.