ATELIER SI: 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 SI
Largest movements
- Receivables within one year +€7,908
up €7,908 (+56.3%), from €14,050 to €21,958
- Deferred charges and accrued income -€1,646
down €1,646 (-100%), from €1,646 to €0
- Tangible fixed assets +€1,125
up €1,125 (+6.0%), from €18,860 to €19,986
- Reserves +€12,894
up €12,894 (+246%), from €5,250 to €18,144
- Other debts -€8,262
down €8,262 (-50.4%), from €16,407 to €8,145
- Tax, wage and social debts +€1,282
up €1,282 (+11.9%), from €10,750 to €12,032
of which Taxes: +€1,282
- Current portion of long-term debt +€1,052
new in 2025: €1,052
- Gross operating margin +€12,192
up €12,192 (+113%), from €10,743 to €22,935
- Taxes +€2,733
up €2,733 (+210%), from €1,300 to €4,033
- Depreciation +€1,628
up €1,628 (+59.6%), from €2,732 to €4,361
- Financial charges +€324
new in 2025: €324
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 | €35,194 | €42,196 | +€7,002 | +19.9% |
| Fixed assets | 21/28 | €18,860 | €19,986 | +€1,125 | +6.0% |
| Tangible fixed assets | 22/27 | €18,860 | €19,986 | +€1,125 | +6.0% |
| Furniture and vehicles | 24 | €18,860 | €19,986 | +€1,125 | +6.0% |
| Current assets | 29/58 | €16,334 | €22,211 | +€5,877 | +36.0% |
| Amounts receivable within one year | 40/41 | €14,050 | €21,958 | +€7,908 | +56.3% |
| Trade receivables | 40 | €14,050 | €21,958 | +€7,908 | +56.3% |
| Cash at bank and in hand | 54/58 | €638 | €253 | -€384 | -60.3% |
| Deferred charges and accrued income | 490/1 | €1,646 | €0 | -€1,646 | -100% |
| Total equity and liabilities | 10/49 | €35,194 | €42,196 | +€7,002 | +19.9% |
| Equity | 10/15 | €5,750 | €18,644 | +€12,894 | +224% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €5,250 | €18,144 | +€12,894 | +246% |
| Distributable reserves | 133 | €5,250 | €18,144 | +€12,894 | +246% |
| Amounts payable | 17/49 | €29,444 | €23,552 | -€5,892 | -20.0% |
| Amounts payable within one year | 42/48 | €29,444 | €23,552 | -€5,892 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,052 | +€1,052 | |
| Trade debts | 44 | €2,286 | €2,323 | +€37 | +1.6% |
| Suppliers | 440/4 | €2,286 | €2,323 | +€37 | +1.6% |
| Taxes, remuneration and social security | 45 | €10,750 | €12,032 | +€1,282 | +11.9% |
| Taxes | 450/3 | €8,450 | €9,732 | +€1,282 | +15.2% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €16,407 | €8,145 | -€8,262 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €4,361 | +€1,628 | +59.6% |
| Other operating charges | 640/8 | €1,461 | €1,322 | -€138 | -9.5% |
| Gross operating margin | 9900 | €10,743 | €22,935 | +€12,192 | +113% |
| Operating profit (loss) | 9901 | €6,550 | €17,252 | +€10,702 | +163% |
| Financial charges | 65/66B | - | €324 | +€324 | |
| Recurring financial charges | 65 | - | €324 | +€324 | |
| Profit (loss) for the period before taxes | 9903 | €6,550 | €16,928 | +€10,378 | +158% |
| Income taxes | 67/77 | €1,300 | €4,033 | +€2,733 | +210% |
| Profit (loss) for the period | 9904 | €5,250 | €12,894 | +€7,644 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €5,250 | €12,894 | +€7,644 | +146% |
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 24 October 2026 via checked.be.