Atelier SO: 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 SO
Largest movements
- Tangible fixed assets +€174,609
up €174,609 (+980%), from €17,815 to €192,424
of which Land and buildings: +€182,891
- Receivables within one year +€39,884
up €39,884 (+26.3%), from €151,868 to €191,752
of which Trade receivables: +€23,413
- Cash -€17,299
down €17,299 (-35.4%), from €48,869 to €31,570
mainly Investment in fixed assets (net) (-€187,180) and Receivables within one year (-€39,884)
- Debts after one year +€145,217
new in 2025: €145,217
- Trade debts +€44,171
up €44,171 (+59.6%), from €74,107 to €118,278
- Reserves +€33,106
up €33,106 (+33.0%), from €100,459 to €133,566
- Tax, wage and social debts -€23,414
down €23,414 (-70.2%), from €33,376 to €9,962
of which Taxes: -€25,714
- Other debts -€13,396
down €13,396 (-100%), from €13,396 to €0
- Gross operating margin -€18,509
down €18,509 (-23.7%), from €78,178 to €59,669
- Depreciation +€5,446
up €5,446 (+79.2%), from €6,875 to €12,321
- Taxes -€4,916
down €4,916 (-34.3%), from €14,327 to €9,412
- Financial charges +€2,631
up €2,631 (+282%), from €934 to €3,566
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 | €222,338 | €420,021 | +€197,683 | +88.9% |
| Fixed assets | 21/28 | €17,815 | €192,674 | +€174,859 | +982% |
| Tangible fixed assets | 22/27 | €17,815 | €192,424 | +€174,609 | +980% |
| Land and buildings | 22 | - | €182,891 | +€182,891 | |
| Furniture and vehicles | 24 | €17,815 | €9,533 | -€8,283 | -46.5% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €204,523 | €227,348 | +€22,824 | +11.2% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €151,868 | €191,752 | +€39,884 | +26.3% |
| Trade receivables | 40 | €151,864 | €175,277 | +€23,413 | +15.4% |
| Other amounts receivable | 41 | €4 | €16,475 | +€16,471 | +379,513% |
| Cash at bank and in hand | 54/58 | €48,869 | €31,570 | -€17,299 | -35.4% |
| Deferred charges and accrued income | 490/1 | €786 | €1,026 | +€239 | +30.5% |
| Total equity and liabilities | 10/49 | €222,338 | €420,021 | +€197,683 | +88.9% |
| Equity | 10/15 | €101,459 | €134,566 | +€33,106 | +32.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,459 | €133,566 | +€33,106 | +33.0% |
| Distributable reserves | 133 | €100,459 | €133,566 | +€33,106 | +33.0% |
| Amounts payable | 17/49 | €120,879 | €285,456 | +€164,577 | +136% |
| Amounts payable after more than one year | 17 | - | €145,217 | +€145,217 | |
| Financial debts | 170/4 | - | €145,217 | +€145,217 | |
| Amounts payable within one year | 42/48 | €120,879 | €140,239 | +€19,360 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €74,107 | €118,278 | +€44,171 | +59.6% |
| Suppliers | 440/4 | €74,107 | €118,278 | +€44,171 | +59.6% |
| Taxes, remuneration and social security | 45 | €33,376 | €9,962 | -€23,414 | -70.2% |
| Taxes | 450/3 | €33,376 | €7,662 | -€25,714 | -77.0% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €13,396 | €0 | -€13,396 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,875 | €12,321 | +€5,446 | +79.2% |
| Other operating charges | 640/8 | €1,281 | €1,966 | +€685 | +53.5% |
| Non-recurring operating charges | 66A | €2,224 | €0 | -€2,224 | -100% |
| Gross operating margin | 9900 | €78,178 | €59,669 | -€18,509 | -23.7% |
| Operating profit (loss) | 9901 | €67,799 | €45,382 | -€22,417 | -33.1% |
| Financial income | 75/76B | €619 | €702 | +€82 | +13.3% |
| Recurring financial income | 75 | €619 | €702 | +€82 | +13.3% |
| Financial charges | 65/66B | €934 | €3,566 | +€2,631 | +282% |
| Recurring financial charges | 65 | €934 | €3,566 | +€2,631 | +282% |
| Profit (loss) for the period before taxes | 9903 | €67,484 | €42,518 | -€24,966 | -37.0% |
| Income taxes | 67/77 | €14,327 | €9,412 | -€4,916 | -34.3% |
| Profit (loss) for the period | 9904 | €53,156 | €33,106 | -€20,050 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,156 | €33,106 | -€20,050 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.