ATELIER STRAF: 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 STRAF
Largest movements
- Receivables within one year -€24,609
down €24,609 (-97.2%), from €25,320 to €711
of which Trade receivables: -€22,068
- Cash +€20,479
up €20,479 (+356%), from €5,752 to €26,231
mainly Depreciation (+€43,959) and Receivables within one year (+€24,609)
- Tangible fixed assets +€9,573
up €9,573 (+12.5%), from €76,726 to €86,299
of which Other tangible fixed assets: +€11,949
- Stocks and contracts +€5,120
up €5,120 (+9.0%), from €57,107 to €62,227
- Trade debts +€9,934
up €9,934 (+84.9%), from €11,696 to €21,631
- Advances received -€9,821
down €9,821 (-100%), from €9,821 to €0
- Other debts +€5,130
up €5,130 (+4.8%), from €107,284 to €112,415
- Reserves +€3,246
up €3,246 (+9.0%), from €36,163 to €39,409
- Depreciation +€18,386
up €18,386 (+71.9%), from €25,574 to €43,959
- Gross operating margin +€12,278
up €12,278 (+34.1%), from €35,959 to €48,237
- Write-downs -€5,835
down €5,835 (-100%), from €5,835 to €0
- Financial charges -€1,688
down €1,688 (-90.0%), from €1,876 to €187
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 | €170,177 | €179,681 | +€9,504 | +5.6% |
| Fixed assets | 21/28 | €80,026 | €89,599 | +€9,573 | +12.0% |
| Tangible fixed assets | 22/27 | €76,726 | €86,299 | +€9,573 | +12.5% |
| Furniture and vehicles | 24 | €3,313 | €937 | -€2,376 | -71.7% |
| Other tangible fixed assets | 26 | €73,413 | €85,362 | +€11,949 | +16.3% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €90,151 | €90,082 | -€69 | -0.1% |
| Stocks and contracts in progress | 3 | €57,107 | €62,227 | +€5,120 | +9.0% |
| Stocks | 30/36 | €57,107 | €62,227 | +€5,120 | +9.0% |
| Amounts receivable within one year | 40/41 | €25,320 | €711 | -€24,609 | -97.2% |
| Trade receivables | 40 | €22,779 | €711 | -€22,068 | -96.9% |
| Other amounts receivable | 41 | €2,541 | €0 | -€2,541 | -100% |
| Cash at bank and in hand | 54/58 | €5,752 | €26,231 | +€20,479 | +356% |
| Deferred charges and accrued income | 490/1 | €1,973 | €913 | -€1,060 | -53.7% |
| Total equity and liabilities | 10/49 | €170,177 | €179,681 | +€9,504 | +5.6% |
| Equity | 10/15 | €41,163 | €44,409 | +€3,246 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,163 | €39,409 | +€3,246 | +9.0% |
| Distributable reserves | 133 | €36,163 | €39,409 | +€3,246 | +9.0% |
| Amounts payable | 17/49 | €129,014 | €135,273 | +€6,258 | +4.9% |
| Amounts payable within one year | 42/48 | €129,014 | €134,873 | +€5,858 | +4.5% |
| Trade debts | 44 | €11,696 | €21,631 | +€9,934 | +84.9% |
| Suppliers | 440/4 | €11,696 | €21,631 | +€9,934 | +84.9% |
| Advances received on contracts in progress | 46 | €9,821 | €0 | -€9,821 | -100% |
| Taxes, remuneration and social security | 45 | €213 | €828 | +€615 | +289% |
| Taxes | 450/3 | €213 | €828 | +€615 | +289% |
| Other amounts payable | 47/48 | €107,284 | €112,415 | +€5,130 | +4.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,574 | €43,959 | +€18,386 | +71.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,835 | €0 | -€5,835 | -100% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €35,959 | €48,237 | +€12,278 | +34.1% |
| Operating profit (loss) | 9901 | €4,045 | €3,758 | -€287 | -7.1% |
| Financial income | 75/76B | €174 | €0 | -€174 | -100% |
| Recurring financial income | 75 | €174 | €0 | -€174 | -100% |
| Financial charges | 65/66B | €1,876 | €187 | -€1,688 | -90.0% |
| Recurring financial charges | 65 | €1,876 | €187 | -€1,688 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | €2,343 | €3,571 | +€1,228 | +52.4% |
| Income taxes | 67/77 | €213 | €325 | +€112 | +52.4% |
| Profit (loss) for the period | 9904 | €2,130 | €3,246 | +€1,116 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,130 | €3,246 | +€1,116 | +52.4% |
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 19 October 2026 via checked.be.