ATELIER SAM DILLEMANS: what changed
What changed
ATELIER SAM DILLEMANS
NACE 90.120, Visual arts creation
filed annual accounts (NBB)
Net result for the year
€21,251
2025 · -€36,392+€57,643
Equity
€535,034
2025 · €513,783+€21,251
Cash
€253,684
2025 · €220,592+€33,092
Balance sheet total
€850,091
2025 · €851,670-€1,580
Largest movements
Assets
- Cash +€33,092
up €33,092 (+15.0%), from €220,592 to €253,684
mainly Depreciation (+€23,342) and Net result for the year (+€21,251)
- Tangible fixed assets -€22,892
down €22,892 (-4.2%), from €546,057 to €523,166
of which Land and buildings: -€21,313
- Deferred charges and accrued income -€13,525
down €13,525 (-89.5%), from €15,107 to €1,582
Equity and liabilities
- Reserves +€21,251
up €21,251 (+4.2%), from €507,583 to €528,834
of which Distributable reserves: +€21,251
- Trade debts -€13,526
down €13,526 (-97.1%), from €13,935 to €409
- Other debts -€9,037
down €9,037 (-2.8%), from €322,423 to €313,386
Income statement
- Gross operating margin +€52,262
up €52,262, from -€2,948 to €49,315
- Depreciation -€5,394
down €5,394 (-18.8%), from €28,736 to €23,342
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€36,392
Gross operating margin
+€52,262
Depreciation
+€5,394
Other operating charges
-€235
Financial income
+€383
Financial charges
-€162
Taxes
+€0
Result 2026
€21,251
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33,658
Investment
-€566
Financing
€0
Cash 2025
€220,592
From operations (derived)
+€33,658
Net result for the year
+€21,251
Depreciation
+€23,342
Receivables within one year
-€1,629
Deferred charges and accrued income
+€13,525
Trade debts
-€13,526
Tax, wage and social debts
-€12
Other debts
-€9,037
Accrued charges and deferred income
-€255
Investment (derived)
-€566
Investment in fixed assets (net)
-€450
Current investments
-€116
Cash 2026
€253,684
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,670 | €850,091 | -€1,580 | -0.2% |
| Fixed assets | 21/28 | €546,057 | €523,166 | -€22,892 | -4.2% |
| Tangible fixed assets | 22/27 | €546,057 | €523,166 | -€22,892 | -4.2% |
| Land and buildings | 22 | €523,401 | €502,089 | -€21,313 | -4.1% |
| Plant, machinery and equipment | 23 | €269 | €60 | -€209 | -77.8% |
| Other tangible fixed assets | 26 | €22,387 | €21,017 | -€1,370 | -6.1% |
| Current assets | 29/58 | €305,613 | €326,925 | +€21,312 | +7.0% |
| Stocks and contracts in progress | 3 | €35,746 | €35,746 | = | 0.0% |
| Stocks | 30/36 | €35,746 | €35,746 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,150 | €29,779 | +€1,629 | +5.8% |
| Other amounts receivable | 41 | €28,150 | €29,779 | +€1,629 | +5.8% |
| Current investments | 50/53 | €6,018 | €6,134 | +€116 | +1.9% |
| Cash at bank and in hand | 54/58 | €220,592 | €253,684 | +€33,092 | +15.0% |
| Deferred charges and accrued income | 490/1 | €15,107 | €1,582 | -€13,525 | -89.5% |
| Total equity and liabilities | 10/49 | €851,670 | €850,091 | -€1,580 | -0.2% |
| Equity | 10/15 | €513,783 | €535,034 | +€21,251 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €507,583 | €528,834 | +€21,251 | +4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €505,723 | €526,974 | +€21,251 | +4.2% |
| Amounts payable | 17/49 | €337,887 | €315,057 | -€22,830 | -6.8% |
| Amounts payable within one year | 42/48 | €336,370 | €313,795 | -€22,575 | -6.7% |
| Trade debts | 44 | €13,935 | €409 | -€13,526 | -97.1% |
| Suppliers | 440/4 | €13,935 | €409 | -€13,526 | -97.1% |
| Taxes, remuneration and social security | 45 | €12 | - | -€12 | |
| Taxes | 450/3 | €12 | - | -€12 | |
| Other amounts payable | 47/48 | €322,423 | €313,386 | -€9,037 | -2.8% |
| Accrued charges and deferred income | 492/3 | €1,517 | €1,262 | -€255 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,736 | €23,342 | -€5,394 | -18.8% |
| Other operating charges | 640/8 | €6,002 | €6,238 | +€235 | +3.9% |
| Gross operating margin | 9900 | -€2,948 | €49,315 | +€52,262 | |
| Operating profit (loss) | 9901 | -€37,686 | €19,736 | +€57,422 | |
| Financial income | 75/76B | €1,742 | €2,124 | +€383 | +22.0% |
| Recurring financial income | 75 | €1,742 | €2,124 | +€383 | +22.0% |
| Financial charges | 65/66B | €189 | €350 | +€162 | +85.6% |
| Recurring financial charges | 65 | €189 | €350 | +€162 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | -€36,133 | €21,510 | +€57,642 | |
| Income taxes | 67/77 | €260 | €259 | -€0 | -0.2% |
| Profit (loss) for the period | 9904 | -€36,392 | €21,251 | +€57,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,392 | €21,251 | +€57,643 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.