Atelier Sabor: 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 Sabor
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-26.1%), from €38,329 to €28,329
- Receivables within one year +€2,350
up €2,350 (+121%), from €1,939 to €4,289
of which Trade receivables: +€2,363
- Financial fixed assets +€900
new in 2025: €900
- Debts after one year -€6,979
down €6,979 (-19.7%), from €35,492 to €28,514
- Profit (loss) carried forward -€2,571
down €2,571 (-54.5%), from -€4,716 to -€7,287
- Trade debts +€1,830
up €1,830 (+720%), from €254 to €2,084
- Accrued charges and deferred income +€629
new in 2025: €629
- Depreciation -€1,671
down €1,671 (-14.3%), from €11,671 to €10,000
- Financial charges -€463
down €463 (-30.2%), from €1,532 to €1,069
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 | €47,857 | €40,942 | -€6,915 | -14.4% |
| Fixed assets | 21/28 | €38,329 | €29,229 | -€9,100 | -23.7% |
| Intangible fixed assets | 21 | €38,329 | €28,329 | -€10,000 | -26.1% |
| Financial fixed assets | 28 | - | €900 | +€900 | |
| Current assets | 29/58 | €9,529 | €11,713 | +€2,185 | +22.9% |
| Stocks and contracts in progress | 3 | €3,500 | €3,177 | -€323 | -9.2% |
| Stocks | 30/36 | €3,500 | €3,177 | -€323 | -9.2% |
| Amounts receivable within one year | 40/41 | €1,939 | €4,289 | +€2,350 | +121% |
| Trade receivables | 40 | €1,600 | €3,963 | +€2,363 | +148% |
| Other amounts receivable | 41 | €340 | €326 | -€13 | -3.9% |
| Cash at bank and in hand | 54/58 | €4,089 | €4,247 | +€158 | +3.9% |
| Total equity and liabilities | 10/49 | €47,857 | €40,942 | -€6,915 | -14.4% |
| Equity | 10/15 | €5,284 | €2,713 | -€2,571 | -48.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,716 | -€7,287 | -€2,571 | -54.5% |
| Amounts payable | 17/49 | €42,573 | €38,229 | -€4,344 | -10.2% |
| Amounts payable after more than one year | 17 | €35,492 | €28,514 | -€6,979 | -19.7% |
| Financial debts | 170/4 | €35,492 | €28,514 | -€6,979 | -19.7% |
| Amounts payable within one year | 42/48 | €7,081 | €9,087 | +€2,006 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €6,798 | €6,979 | +€181 | +2.7% |
| Trade debts | 44 | €254 | €2,084 | +€1,830 | +720% |
| Suppliers | 440/4 | €254 | €2,084 | +€1,830 | +720% |
| Taxes, remuneration and social security | 45 | €28 | €24 | -€4 | -15.8% |
| Taxes | 450/3 | €28 | €24 | -€4 | -15.8% |
| Accrued charges and deferred income | 492/3 | - | €629 | +€629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,671 | €10,000 | -€1,671 | -14.3% |
| Other operating charges | 640/8 | €1,000 | €1,028 | +€28 | +2.8% |
| Gross operating margin | 9900 | €9,481 | €9,524 | +€43 | +0.5% |
| Operating profit (loss) | 9901 | -€3,191 | -€1,505 | +€1,686 | +52.8% |
| Financial income | 75/76B | €7 | €2 | -€4 | -64.7% |
| Recurring financial income | 75 | €7 | €2 | -€4 | -64.7% |
| Financial charges | 65/66B | €1,532 | €1,069 | -€463 | -30.2% |
| Recurring financial charges | 65 | €1,532 | €1,069 | -€463 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,716 | -€2,571 | +€2,144 | +45.5% |
| Profit (loss) for the period | 9904 | -€4,716 | -€2,571 | +€2,144 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,716 | -€2,571 | +€2,144 | +45.5% |
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 20 October 2026 via checked.be.