ATELIER Sb: 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 Sb
Largest movements
- Tangible fixed assets +€142,922
up €142,922 (+378.3%), from €37,780 to €180,702
of which Land and buildings: +€136,191
- Cash -€51,311
down €51,311 (-94.6%), from €54,211 to €2,900
mainly Investment in fixed assets (net) (-€155,778) and Trade debts (-€54,234)
- Receivables within one year -€39,017
down €39,017 (-23.8%), from €164,200 to €125,183
of which Other amounts receivable: -€39,938
- Debts after one year +€110,256
up €110,256 (+420.9%), from €26,193 to €136,449
- Trade debts -€54,234
down €54,234 (-41.6%), from €130,459 to €76,225
- Other debts +€39,590
up €39,590 (+274.9%), from €14,400 to €53,990
- Profit (loss) carried forward -€28,665
down €28,665 (-53.5%), from €53,620 to €24,955
- Tax, wage and social debts -€21,176
down €21,176 (-86.0%), from €24,629 to €3,453
- Gross operating margin -€93,872
down €93,872, from €88,574 to -€5,298
- Taxes -€18,832
down €18,832 (-97.4%), from €19,343 to €511
- Depreciation +€11,384
up €11,384 (+773.4%), from €1,472 to €12,856
- Financial charges +€7,736
up €7,736 (+1711.8%), from €452 to €8,187
of which Non-recurring financial charges: +€4,937
- Other operating charges +€1,352
up €1,352 (+238.5%), from €567 to €1,918
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,404 | €308,785 | +€52,381 | +20.4% |
| Fixed assets | 21/28 | €37,780 | €180,702 | +€142,922 | +378.3% |
| Tangible fixed assets | 22/27 | €37,780 | €180,702 | +€142,922 | +378.3% |
| Land and buildings | 22 | - | €136,191 | +€136,191 | |
| Furniture and vehicles | 24 | €37,780 | €44,511 | +€6,731 | +17.8% |
| Current assets | 29/58 | €218,624 | €128,083 | -€90,541 | -41.4% |
| Amounts receivable within one year | 40/41 | €164,200 | €125,183 | -€39,017 | -23.8% |
| Trade receivables | 40 | €121,970 | €122,891 | +€921 | +0.8% |
| Other amounts receivable | 41 | €42,230 | €2,292 | -€39,938 | -94.6% |
| Cash at bank and in hand | 54/58 | €54,211 | €2,900 | -€51,311 | -94.6% |
| Deferred charges and accrued income | 490/1 | €214 | €0 | -€214 | -100.0% |
| Total equity and liabilities | 10/49 | €256,404 | €308,785 | +€52,381 | +20.4% |
| Equity | 10/15 | €53,620 | €24,955 | -€28,665 | -53.5% |
| Contributions | 10/11 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | €53,620 | €24,955 | -€28,665 | -53.5% |
| Amounts payable | 17/49 | €202,784 | €283,830 | +€81,046 | +40.0% |
| Amounts payable after more than one year | 17 | €26,193 | €136,449 | +€110,256 | +420.9% |
| Financial debts | 170/4 | €26,193 | €136,449 | +€110,256 | +420.9% |
| Amounts payable within one year | 42/48 | €176,591 | €147,381 | -€29,211 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €7,103 | €13,713 | +€6,610 | +93.1% |
| Trade debts | 44 | €130,459 | €76,225 | -€54,234 | -41.6% |
| Suppliers | 440/4 | €130,459 | €76,225 | -€54,234 | -41.6% |
| Taxes, remuneration and social security | 45 | €24,629 | €3,453 | -€21,176 | -86.0% |
| Taxes | 450/3 | €24,629 | €3,453 | -€21,176 | -86.0% |
| Other amounts payable | 47/48 | €14,400 | €53,990 | +€39,590 | +274.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,472 | €12,856 | +€11,384 | +773.4% |
| Other operating charges | 640/8 | €567 | €1,918 | +€1,352 | +238.5% |
| Gross operating margin | 9900 | €88,574 | -€5,298 | -€93,872 | |
| Operating profit (loss) | 9901 | €86,536 | -€20,072 | -€106,608 | |
| Financial income | 75/76B | €1,280 | €106 | -€1,174 | -91.7% |
| Recurring financial income | 75 | €1,280 | €106 | -€1,174 | -91.7% |
| Financial charges | 65/66B | €452 | €8,187 | +€7,736 | +1711.8% |
| Recurring financial charges | 65 | €452 | €3,251 | +€2,799 | +619.4% |
| Non-recurring financial charges | 66B | - | €4,937 | +€4,937 | |
| Profit (loss) for the period before taxes | 9903 | €87,363 | -€28,154 | -€115,517 | |
| Income taxes | 67/77 | €19,343 | €511 | -€18,832 | -97.4% |
| Profit (loss) for the period | 9904 | €68,020 | -€28,665 | -€96,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,020 | -€28,665 | -€96,685 |
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 12 October 2026 via checked.be.