ATELIER ROBERT: 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.
What changed
ATELIER ROBERT
NACE 28.300, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€119,487
2024 · €132,112-€251,599
Equity
€2.7m
2024 · €2.9m-€144,668
Cash
€81,117
2024 · €97,660-€16,543
Balance sheet total
€9.5m
2024 · €9.3m+€209,393
Largest movements
Assets
- Financial fixed assets +€340,000
new in 2025: €340,000
- Tangible fixed assets -€324,636
down €324,636 (-12.4%), from €2.6m to €2.3m
- Intangible fixed assets +€142,022
up €142,022 (+660.4%), from €21,506 to €163,528
- Receivables within one year +€115,645
up €115,645 (+14.9%), from €774,341 to €889,985
of which Trade receivables: +€115,852
Equity and liabilities
- Other debts +€625,974
up €625,974 (+99.3%), from €630,647 to €1.3m
- Tax, wage and social debts -€149,861
down €149,861 (-47.1%), from €318,179 to €168,318
of which Taxes: -€122,050
- Trade debts -€148,221
down €148,221 (-11.9%), from €1.2m to €1.1m
- Profit (loss) carried forward -€119,487
down €119,487 (-7.9%), from €1.5m to €1.4m
Income statement
- Gross operating margin -€372,312
down €372,312 (-17.2%), from €2.2m to €1.8m
- Staff costs -€77,034
down €77,034 (-5.2%), from €1.5m to €1.4m
- Taxes -€40,497
down €40,497 (-97.8%), from €41,411 to €914
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.
Result 2024
€132,112
Gross operating margin
-€372,312
Staff costs
+€77,034
Depreciation
+€7,826
Other operating charges
-€2,105
Financial income
-€23
Financial charges
-€2,516
Taxes
+€40,497
Result 2025
-€119,487
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.
From operations
+€420,111
Investment
-€437,641
Financing
+€988
Cash 2024
€97,660
From operations (derived)
+€420,111
Net result for the year
-€119,487
Depreciation
+€280,255
Stocks and contracts
+€43,468
Receivables within one year
-€115,645
Deferred charges and accrued income
+€3,627
Trade debts
-€148,221
Tax, wage and social debts
-€149,861
Other debts
+€625,974
Investment (derived)
-€437,641
Investment in fixed assets (net)
-€437,641
Financing
+€988
Debts after one year
-€66,200
Current portion of long-term debt
+€92,285
Short-term financial debts
+€84
Contributions, distributions and other
-€25,180
Cash 2025
€81,117
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,259,189 | €9,468,581 | +€209,393 | +2.3% |
| Fixed assets | 21/28 | €2,645,702 | €2,803,089 | +€157,386 | +5.9% |
| Intangible fixed assets | 21 | €21,506 | €163,528 | +€142,022 | +660.4% |
| Tangible fixed assets | 22/27 | €2,624,196 | €2,299,560 | -€324,636 | -12.4% |
| Land and buildings | 22 | €1,902,887 | €1,879,958 | -€22,929 | -1.2% |
| Plant, machinery and equipment | 23 | €378,050 | €298,873 | -€79,177 | -20.9% |
| Furniture and vehicles | 24 | €10,790 | €4,658 | -€6,132 | -56.8% |
| Leasing and similar rights | 25 | €245,953 | €116,072 | -€129,882 | -52.8% |
| Assets under construction and advance payments | 27 | €86,516 | - | -€86,516 | |
| Financial fixed assets | 28 | - | €340,000 | +€340,000 | |
| Current assets | 29/58 | €6,613,486 | €6,665,493 | +€52,006 | +0.8% |
| Amounts receivable after more than one year | 29 | €98,000 | €98,000 | = | 0.0% |
| Other amounts receivable | 291 | €98,000 | €98,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,577,794 | €5,534,325 | -€43,468 | -0.8% |
| Stocks | 30/36 | €5,577,794 | €5,534,325 | -€43,468 | -0.8% |
| Amounts receivable within one year | 40/41 | €774,341 | €889,985 | +€115,645 | +14.9% |
| Trade receivables | 40 | €774,129 | €889,981 | +€115,852 | +15.0% |
| Other amounts receivable | 41 | €212 | €5 | -€207 | -97.8% |
| Cash at bank and in hand | 54/58 | €97,660 | €81,117 | -€16,543 | -16.9% |
| Deferred charges and accrued income | 490/1 | €65,692 | €62,065 | -€3,627 | -5.5% |
| Total equity and liabilities | 10/49 | €9,259,189 | €9,468,581 | +€209,393 | +2.3% |
| Equity | 10/15 | €2,884,643 | €2,739,976 | -€144,668 | -5.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €156,250 | €156,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,516,294 | €1,396,806 | -€119,487 | -7.9% |
| Investment grants | 15 | €212,100 | €186,919 | -€25,180 | -11.9% |
| Amounts payable | 17/49 | €6,374,545 | €6,728,606 | +€354,060 | +5.6% |
| Amounts payable after more than one year | 17 | €1,622,513 | €1,556,313 | -€66,200 | -4.1% |
| Financial debts | 170/4 | €1,480,633 | €1,414,433 | -€66,200 | -4.5% |
| Other amounts payable | 178/9 | €141,880 | €141,880 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,752,032 | €5,172,293 | +€420,260 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €525,807 | €618,091 | +€92,285 | +17.6% |
| Financial debts | 43 | €2,034,200 | €2,034,283 | +€84 | 0.0% |
| Credit institutions | 430/8 | €2,034,200 | €2,034,283 | +€84 | 0.0% |
| Trade debts | 44 | €1,243,200 | €1,094,979 | -€148,221 | -11.9% |
| Suppliers | 440/4 | €1,243,200 | €1,094,979 | -€148,221 | -11.9% |
| Taxes, remuneration and social security | 45 | €318,179 | €168,318 | -€149,861 | -47.1% |
| Taxes | 450/3 | €149,037 | €26,986 | -€122,050 | -81.9% |
| Remuneration and social security | 454/9 | €169,142 | €141,332 | -€27,811 | -16.4% |
| Other amounts payable | 47/48 | €630,647 | €1,256,621 | +€625,974 | +99.3% |
| Remuneration, social security and pensions | 62 | €1,494,986 | €1,417,952 | -€77,034 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288,081 | €280,255 | -€7,826 | -2.7% |
| Other operating charges | 640/8 | €57,512 | €59,617 | +€2,105 | +3.7% |
| Gross operating margin | 9900 | €2,164,052 | €1,791,739 | -€372,312 | -17.2% |
| Operating profit (loss) | 9901 | €323,473 | €33,915 | -€289,557 | -89.5% |
| Financial income | 75/76B | €25,203 | €25,181 | -€23 | -0.1% |
| Recurring financial income | 75 | €25,203 | €25,181 | -€23 | -0.1% |
| Financial charges | 65/66B | €175,153 | €177,669 | +€2,516 | +1.4% |
| Recurring financial charges | 65 | €175,153 | €177,669 | +€2,516 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €173,523 | -€118,573 | -€292,096 | |
| Income taxes | 67/77 | €41,411 | €914 | -€40,497 | -97.8% |
| Profit (loss) for the period | 9904 | €132,112 | -€119,487 | -€251,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €132,112 | -€119,487 | -€251,599 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.