Atelier SHAPE: 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.
Atelier SHAPE
Largest movements
- Cash +€26,017
up €26,017 (+98.3%), from €26,459 to €52,476
mainly Net result for the year (+€27,182) and Other debts (+€147)
- Profit (loss) carried forward +€27,182
up €27,182 (+58.5%), from €46,494 to €73,676
- Tax, wage and social debts -€1,153
down €1,153 (-11.3%), from €10,232 to €9,079
- Gross operating margin +€2,461
up €2,461 (+7.2%), from €34,160 to €36,621
- Taxes -€1,305
down €1,305 (-15.4%), from €8,474 to €7,169
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 | €69,627 | €95,946 | +€26,320 | +37.8% |
| Fixed assets | 21/28 | €35,000 | €35,000 | = | 0.0% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €34,627 | €60,946 | +€26,320 | +76.0% |
| Amounts receivable within one year | 40/41 | €8,168 | €8,470 | +€303 | +3.7% |
| Trade receivables | 40 | €8,168 | €8,470 | +€303 | +3.7% |
| Cash at bank and in hand | 54/58 | €26,459 | €52,476 | +€26,017 | +98.3% |
| Total equity and liabilities | 10/49 | €69,627 | €95,946 | +€26,320 | +37.8% |
| Equity | 10/15 | €49,494 | €76,676 | +€27,182 | +54.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,494 | €73,676 | +€27,182 | +58.5% |
| Amounts payable | 17/49 | €20,133 | €19,271 | -€862 | -4.3% |
| Amounts payable within one year | 42/48 | €20,133 | €19,271 | -€862 | -4.3% |
| Trade debts | 44 | €142 | €285 | +€144 | +101.4% |
| Suppliers | 440/4 | €142 | €285 | +€144 | +101.4% |
| Taxes, remuneration and social security | 45 | €10,232 | €9,079 | -€1,153 | -11.3% |
| Taxes | 450/3 | €10,232 | €9,079 | -€1,153 | -11.3% |
| Other amounts payable | 47/48 | €9,759 | €9,906 | +€147 | +1.5% |
| Other operating charges | 640/8 | €665 | €898 | +€234 | +35.2% |
| Gross operating margin | 9900 | €34,160 | €36,621 | +€2,461 | +7.2% |
| Operating profit (loss) | 9901 | €33,496 | €35,723 | +€2,227 | +6.6% |
| Financial charges | 65/66B | €1,687 | €1,372 | -€315 | -18.6% |
| Recurring financial charges | 65 | €1,687 | €1,372 | -€315 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €31,809 | €34,351 | +€2,542 | +8.0% |
| Income taxes | 67/77 | €8,474 | €7,169 | -€1,305 | -15.4% |
| Profit (loss) for the period | 9904 | €23,335 | €27,182 | +€3,847 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,335 | €27,182 | +€3,847 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.