ATELIER TOEKOMST: 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 TOEKOMST
Largest movements
- Cash +€24,684
up €24,684 (+61.1%), from €40,402 to €65,085
mainly Net result for the year (+€26,219) and Short-term financial debts (+€3,907)
- Tangible fixed assets +€5,890
new in 2025: €5,890
- Receivables within one year -€2,156
down €2,156 (-6.7%), from €32,230 to €30,074
of which Trade receivables: -€5,259
- Reserves +€24,000
up €24,000 (+53.3%), from €45,000 to €69,000
- Short-term financial debts +€3,907
new in 2025: €3,907
- Gross operating margin -€25,870
down €25,870 (-39.7%), from €65,081 to €39,212
- Taxes -€7,460
down €7,460 (-43.2%), from €17,257 to €9,798
- Staff costs +€1,214
new in 2025: €1,214
- Depreciation +€1,009
new in 2025: €1,009
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 | €72,936 | €101,080 | +€28,144 | +38.6% |
| Fixed assets | 21/28 | - | €5,890 | +€5,890 | |
| Tangible fixed assets | 22/27 | - | €5,890 | +€5,890 | |
| Furniture and vehicles | 24 | - | €5,890 | +€5,890 | |
| Current assets | 29/58 | €72,936 | €95,190 | +€22,254 | +30.5% |
| Amounts receivable within one year | 40/41 | €32,230 | €30,074 | -€2,156 | -6.7% |
| Trade receivables | 40 | €32,131 | €26,872 | -€5,259 | -16.4% |
| Other amounts receivable | 41 | €99 | €3,202 | +€3,103 | +3,122% |
| Cash at bank and in hand | 54/58 | €40,402 | €65,085 | +€24,684 | +61.1% |
| Deferred charges and accrued income | 490/1 | €304 | €31 | -€273 | -89.8% |
| Total equity and liabilities | 10/49 | €72,936 | €101,080 | +€28,144 | +38.6% |
| Equity | 10/15 | €55,312 | €79,865 | +€24,553 | +44.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €69,000 | +€24,000 | +53.3% |
| Distributable reserves | 133 | €45,000 | €69,000 | +€24,000 | +53.3% |
| Profit (loss) carried forward | 14 | €312 | €865 | +€553 | +177% |
| Amounts payable | 17/49 | €17,624 | €21,215 | +€3,591 | +20.4% |
| Amounts payable within one year | 42/48 | €17,624 | €21,215 | +€3,591 | +20.4% |
| Financial debts | 43 | - | €3,907 | +€3,907 | |
| Credit institutions | 430/8 | - | €3,907 | +€3,907 | |
| Trade debts | 44 | €5,183 | €4,669 | -€515 | -9.9% |
| Suppliers | 440/4 | €5,183 | €4,669 | -€515 | -9.9% |
| Taxes, remuneration and social security | 45 | €11,052 | €10,973 | -€79 | -0.7% |
| Taxes | 450/3 | €9,802 | €9,818 | +€16 | +0.2% |
| Remuneration and social security | 454/9 | €1,250 | €1,155 | -€95 | -7.6% |
| Other amounts payable | 47/48 | €1,388 | €1,666 | +€278 | +20.0% |
| Remuneration, social security and pensions | 62 | - | €1,214 | +€1,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,009 | +€1,009 | |
| Other operating charges | 640/8 | €898 | €528 | -€370 | -41.2% |
| Gross operating margin | 9900 | €65,081 | €39,212 | -€25,870 | -39.7% |
| Operating profit (loss) | 9901 | €64,184 | €36,461 | -€27,722 | -43.2% |
| Financial income | 75/76B | €4 | €20 | +€17 | +455% |
| Recurring financial income | 75 | €4 | €20 | +€17 | +455% |
| Financial charges | 65/66B | €229 | €465 | +€236 | +103% |
| Recurring financial charges | 65 | €229 | €465 | +€236 | +103% |
| Profit (loss) for the period before taxes | 9903 | €63,958 | €36,017 | -€27,942 | -43.7% |
| Income taxes | 67/77 | €17,257 | €9,798 | -€7,460 | -43.2% |
| Profit (loss) for the period | 9904 | €46,701 | €26,219 | -€20,482 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,701 | €26,219 | -€20,482 | -43.9% |
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 30 October 2026 via checked.be.