ATELIER STORES: 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 STORES
Largest movements
- Receivables within one year -€84,998
down €84,998 (-25.7%), from €330,147 to €245,148
of which Trade receivables: -€86,365
- Trade debts -€62,550
no longer reported in 2024 (was €62,550)
- Profit (loss) carried forward -€36,638
down €36,638 (-166.8%), from -€21,959 to -€58,597
- Other debts +€20,941
up €20,941 (+9.5%), from €219,946 to €240,887
- Tax, wage and social debts -€7,462
no longer reported in 2024 (was €7,462)
- Turnover -€191,332
down €191,332 (-99.7%), from €192,000 to €669
- Purchases and services -€149,759
down €149,759 (-81.9%), from €182,964 to €33,204
- Gross operating margin -€123,230
down €123,230, from €90,694 to -€32,536
- Write-downs -€46,214
down €46,214, from €45,500 to -€714
- Staff costs -€38,489
no longer reported in 2024 (was €38,489)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,648 | €302,649 | -€85,998 | -22.1% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €388,648 | €302,649 | -€85,998 | -22.1% |
| Stocks and contracts in progress | 3 | €33,744 | €33,744 | = | 0.0% |
| Stocks | 30/36 | €33,744 | €33,744 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €330,147 | €245,148 | -€84,998 | -25.7% |
| Trade receivables | 40 | €271,881 | €185,516 | -€86,365 | -31.8% |
| Other amounts receivable | 41 | €58,266 | €59,632 | +€1,366 | +2.3% |
| Cash at bank and in hand | 54/58 | €24,757 | €23,757 | -€1,000 | -4.0% |
| Total equity and liabilities | 10/49 | €388,648 | €302,649 | -€85,998 | -22.1% |
| Equity | 10/15 | €76,765 | €40,127 | -€36,638 | -47.7% |
| Contributions | 10/11 | €92,250 | €92,250 | = | 0.0% |
| Capital | 10 | €92,250 | €92,250 | = | 0.0% |
| Issued capital | 100 | €92,250 | €92,250 | = | 0.0% |
| Reserves | 13 | €6,475 | €6,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,475 | €6,475 | = | 0.0% |
| Legal reserve | 130 | €6,475 | €6,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,959 | -€58,597 | -€36,638 | -166.8% |
| Amounts payable | 17/49 | €311,882 | €262,522 | -€49,360 | -15.8% |
| Amounts payable within one year | 42/48 | €311,882 | €262,522 | -€49,360 | -15.8% |
| Financial debts | 43 | €21,925 | €21,635 | -€290 | -1.3% |
| Credit institutions | 430/8 | €21,925 | €21,635 | -€290 | -1.3% |
| Trade debts | 44 | €62,550 | - | -€62,550 | |
| Suppliers | 440/4 | €62,550 | - | -€62,550 | |
| Taxes, remuneration and social security | 45 | €7,462 | - | -€7,462 | |
| Taxes | 450/3 | €7,462 | - | -€7,462 | |
| Other amounts payable | 47/48 | €219,946 | €240,887 | +€20,941 | +9.5% |
| Turnover | 70 | €192,000 | €669 | -€191,332 | -99.7% |
| Non-recurring operating income | 76A | €81,657 | - | -€81,657 | |
| Goods, raw materials, services and sundry goods | 60/61 | €182,964 | €33,204 | -€149,759 | -81.9% |
| Remuneration, social security and pensions | 62 | €38,489 | - | -€38,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | - | -€1,563 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,500 | -€714 | -€46,214 | |
| Other operating charges | 640/8 | €949 | €956 | +€7 | +0.8% |
| Gross operating margin | 9900 | €90,694 | -€32,536 | -€123,230 | |
| Operating profit (loss) | 9901 | €4,193 | -€32,778 | -€36,971 | |
| Financial charges | 65/66B | €4,122 | €4,088 | -€35 | -0.8% |
| Recurring financial charges | 65 | €4,122 | €4,088 | -€35 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €71 | -€36,866 | -€36,936 | |
| Income taxes | 67/77 | - | -€228 | -€228 | |
| Profit (loss) for the period | 9904 | €71 | -€36,638 | -€36,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €71 | -€36,638 | -€36,709 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.