ATELIER RIGA: 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 RIGA
Largest movements
- Receivables within one year -€28,013
down €28,013 (-27.8%), from €100,637 to €72,624
of which Trade receivables: -€28,849
- Cash -€7,961
down €7,961 (-14.0%), from €56,668 to €48,706
mainly Trade debts (-€47,475) and Contributions, distributions and other (-€20,000)
- Trade debts -€47,475
down €47,475 (-89.7%), from €52,949 to €5,474
- Tax, wage and social debts +€4,308
up €4,308 (+752%), from €573 to €4,880
of which Remuneration and social security: +€3,964
- Profit (loss) carried forward +€2,065
up €2,065 (+2.4%), from €84,792 to €86,856
- Gross operating margin +€11,381
up €11,381 (+32.4%), from €35,086 to €46,467
- Staff costs +€10,968
up €10,968 (+499%), from €2,196 to €13,165
- Other operating charges +€2,078
up €2,078 (+695%), from €299 to €2,377
- Taxes +€1,293
up €1,293 (+20.6%), from €6,278 to €7,571
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 | €171,313 | €132,287 | -€39,025 | -22.8% |
| Fixed assets | 21/28 | €7,891 | €7,001 | -€889 | -11.3% |
| Tangible fixed assets | 22/27 | €5,651 | €4,761 | -€889 | -15.7% |
| Plant, machinery and equipment | 23 | €5,089 | €4,416 | -€673 | -13.2% |
| Furniture and vehicles | 24 | €561 | €345 | -€216 | -38.6% |
| Financial fixed assets | 28 | €2,240 | €2,240 | = | 0.0% |
| Current assets | 29/58 | €163,422 | €125,286 | -€38,136 | -23.3% |
| Stocks and contracts in progress | 3 | €4,520 | €3,956 | -€564 | -12.5% |
| Stocks | 30/36 | €4,520 | €3,956 | -€564 | -12.5% |
| Amounts receivable within one year | 40/41 | €100,637 | €72,624 | -€28,013 | -27.8% |
| Trade receivables | 40 | €90,256 | €61,407 | -€28,849 | -32.0% |
| Other amounts receivable | 41 | €10,381 | €11,217 | +€835 | +8.0% |
| Cash at bank and in hand | 54/58 | €56,668 | €48,706 | -€7,961 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,598 | €0 | -€1,598 | -100% |
| Total equity and liabilities | 10/49 | €171,313 | €132,287 | -€39,025 | -22.8% |
| Equity | 10/15 | €94,792 | €96,856 | +€2,065 | +2.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,792 | €86,856 | +€2,065 | +2.4% |
| Amounts payable | 17/49 | €76,521 | €35,431 | -€41,090 | -53.7% |
| Amounts payable within one year | 42/48 | €76,521 | €35,431 | -€41,090 | -53.7% |
| Trade debts | 44 | €52,949 | €5,474 | -€47,475 | -89.7% |
| Suppliers | 440/4 | €52,949 | €5,474 | -€47,475 | -89.7% |
| Advances received on contracts in progress | 46 | €3,000 | €3,920 | +€920 | +30.7% |
| Taxes, remuneration and social security | 45 | €573 | €4,880 | +€4,308 | +752% |
| Taxes | 450/3 | €318 | €662 | +€344 | +108% |
| Remuneration and social security | 454/9 | €254 | €4,218 | +€3,964 | +1,560% |
| Other amounts payable | 47/48 | €20,000 | €21,157 | +€1,157 | +5.8% |
| Remuneration, social security and pensions | 62 | €2,196 | €13,165 | +€10,968 | +499% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €889 | +€228 | +34.5% |
| Other operating charges | 640/8 | €299 | €2,377 | +€2,078 | +695% |
| Gross operating margin | 9900 | €35,086 | €46,467 | +€11,381 | +32.4% |
| Operating profit (loss) | 9901 | €31,929 | €30,035 | -€1,894 | -5.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €524 | €399 | -€125 | -23.8% |
| Recurring financial charges | 65 | €524 | €399 | -€125 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €31,405 | €29,636 | -€1,769 | -5.6% |
| Income taxes | 67/77 | €6,278 | €7,571 | +€1,293 | +20.6% |
| Profit (loss) for the period | 9904 | €25,127 | €22,065 | -€3,062 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,127 | €22,065 | -€3,062 | -12.2% |
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 14 October 2026 via checked.be.