Atelier Tommy: 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 Tommy
Largest movements
- Receivables within one year +€316
up €316 (+248%), from €127 to €443
- Cash -€213
down €213 (-2.0%), from €10,546 to €10,332
mainly Current portion of long-term debt (-€1,047) and Trade debts (-€752)
- Profit (loss) carried forward +€2,329
up €2,329 (+43.2%), from €5,388 to €7,716
- Current portion of long-term debt -€1,047
down €1,047 (-100%), from €1,047 to €0
- Trade debts -€752
down €752 (-68.4%), from €1,100 to €347
- Tax, wage and social debts -€460
down €460 (-41.4%), from €1,111 to €651
- Depreciation -€3,885
down €3,885 (-100%), from €3,885 to €0
- Gross operating margin -€2,134
down €2,134 (-32.3%), from €6,616 to €4,482
- Financial charges +€761
up €761 (+180%), from €422 to €1,183
- Taxes +€196
up €196 (+43.0%), from €455 to €651
- Other operating charges +€147
up €147 (+85.7%), from €172 to €319
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,705 | €16,775 | +€70 | +0.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €16,705 | €16,775 | +€70 | +0.4% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €127 | €443 | +€316 | +248% |
| Other amounts receivable | 41 | €127 | €443 | +€316 | +248% |
| Cash at bank and in hand | 54/58 | €10,546 | €10,332 | -€213 | -2.0% |
| Deferred charges and accrued income | 490/1 | €33 | €0 | -€33 | -100% |
| Total equity and liabilities | 10/49 | €16,705 | €16,775 | +€70 | +0.4% |
| Equity | 10/15 | €13,448 | €15,776 | +€2,329 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,388 | €7,716 | +€2,329 | +43.2% |
| Amounts payable | 17/49 | €3,258 | €999 | -€2,259 | -69.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,258 | €999 | -€2,259 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €1,047 | €0 | -€1,047 | -100% |
| Trade debts | 44 | €1,100 | €347 | -€752 | -68.4% |
| Suppliers | 440/4 | €1,100 | €347 | -€752 | -68.4% |
| Taxes, remuneration and social security | 45 | €1,111 | €651 | -€460 | -41.4% |
| Taxes | 450/3 | €1,111 | €651 | -€460 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,885 | €0 | -€3,885 | -100% |
| Other operating charges | 640/8 | €172 | €319 | +€147 | +85.7% |
| Gross operating margin | 9900 | €6,616 | €4,482 | -€2,134 | -32.3% |
| Operating profit (loss) | 9901 | €2,559 | €4,163 | +€1,604 | +62.7% |
| Financial charges | 65/66B | €422 | €1,183 | +€761 | +180% |
| Recurring financial charges | 65 | €422 | €1,183 | +€761 | +180% |
| Profit (loss) for the period before taxes | 9903 | €2,137 | €2,980 | +€843 | +39.4% |
| Income taxes | 67/77 | €455 | €651 | +€196 | +43.0% |
| Profit (loss) for the period | 9904 | €1,682 | €2,329 | +€647 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,682 | €2,329 | +€647 | +38.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.