ATELIER TROIS: 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.
What changed
ATELIER TROIS
NACE 77.320, Rental and leasing activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€971
2024 · €10,275-€9,304
Equity
€227,197
2024 · €226,225+€971
Cash
€23,481
2024 · €23,154+€327
Balance sheet total
€755,085
2024 · €779,954-€24,869
Largest movements
Assets
- Receivables within one year -€10,378
down €10,378 (-18.5%), from €56,177 to €45,799
Equity and liabilities
- Debts after one year -€73,773
down €73,773 (-18.6%), from €396,992 to €323,219
- Current portion of long-term debt +€33,006
up €33,006 (+386%), from €8,540 to €41,546
- Other debts +€13,266
up €13,266 (+9.6%), from €138,614 to €151,880
Income statement
- Financial income -€7,626
down €7,626 (-43.3%), from €17,626 to €10,000
of which Financial income: -€7,626
- Depreciation +€5,304
up €5,304 (+11.1%), from €47,652 to €52,956
- Taxes -€3,066
down €3,066 (-91.6%), from €3,346 to €280
- Gross operating margin +€1,080
up €1,080 (+1.9%), from €56,010 to €57,090
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.
Result 2024
€10,275
Gross operating margin
+€1,080
Depreciation
-€5,304
Other operating charges
-€143
Financial income
-€7,626
Financial charges
-€377
Taxes
+€3,066
Result 2025
€971
raises the resultlowers the result
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.
From operations
+€90,009
Investment
-€48,915
Financing
-€40,767
Cash 2024
€23,154
From operations (derived)
+€90,009
Net result for the year
+€971
Depreciation
+€52,956
Stocks and contracts
+€6,135
Receivables within one year
+€10,378
Deferred charges and accrued income
+€4,641
Trade debts
+€1,711
Tax, wage and social debts
-€50
Other debts
+€13,266
Investment (derived)
-€48,915
Investment in fixed assets (net)
-€48,915
Financing
-€40,767
Debts after one year
-€73,773
Current portion of long-term debt
+€33,006
Cash 2025
€23,481
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €779,954 | €755,085 | -€24,869 | -3.2% |
| Fixed assets | 21/28 | €670,299 | €666,258 | -€4,041 | -0.6% |
| Tangible fixed assets | 22/27 | €670,299 | €666,258 | -€4,041 | -0.6% |
| Land and buildings | 22 | €598,970 | €574,377 | -€24,592 | -4.1% |
| Plant, machinery and equipment | 23 | €49,468 | €35,940 | -€13,528 | -27.3% |
| Furniture and vehicles | 24 | €21,861 | €55,940 | +€34,079 | +156% |
| Current assets | 29/58 | €109,654 | €88,827 | -€20,827 | -19.0% |
| Stocks and contracts in progress | 3 | €7,892 | €1,758 | -€6,135 | -77.7% |
| Stocks | 30/36 | €7,892 | €1,758 | -€6,135 | -77.7% |
| Amounts receivable within one year | 40/41 | €56,177 | €45,799 | -€10,378 | -18.5% |
| Trade receivables | 40 | €56,177 | €45,799 | -€10,378 | -18.5% |
| Cash at bank and in hand | 54/58 | €23,154 | €23,481 | +€327 | +1.4% |
| Deferred charges and accrued income | 490/1 | €22,431 | €17,790 | -€4,641 | -20.7% |
| Total equity and liabilities | 10/49 | €779,954 | €755,085 | -€24,869 | -3.2% |
| Equity | 10/15 | €226,225 | €227,197 | +€971 | +0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €160,402 | €161,302 | +€900 | +0.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €158,543 | €159,443 | +€900 | +0.6% |
| Profit (loss) carried forward | 14 | €47,231 | €47,303 | +€71 | +0.2% |
| Amounts payable | 17/49 | €553,728 | €527,888 | -€25,840 | -4.7% |
| Amounts payable after more than one year | 17 | €396,992 | €323,219 | -€73,773 | -18.6% |
| Financial debts | 170/4 | €396,992 | €323,219 | -€73,773 | -18.6% |
| Amounts payable within one year | 42/48 | €156,736 | €204,669 | +€47,933 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €8,540 | €41,546 | +€33,006 | +386% |
| Trade debts | 44 | €2,189 | €3,899 | +€1,711 | +78.2% |
| Suppliers | 440/4 | €2,189 | €3,899 | +€1,711 | +78.2% |
| Taxes, remuneration and social security | 45 | €7,394 | €7,344 | -€50 | -0.7% |
| Taxes | 450/3 | €7,394 | €7,344 | -€50 | -0.7% |
| Other amounts payable | 47/48 | €138,614 | €151,880 | +€13,266 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,652 | €52,956 | +€5,304 | +11.1% |
| Other operating charges | 640/8 | €4,490 | €4,633 | +€143 | +3.2% |
| Gross operating margin | 9900 | €56,010 | €57,090 | +€1,080 | +1.9% |
| Operating profit (loss) | 9901 | €3,868 | -€499 | -€4,367 | |
| Financial income | 75/76B | €17,626 | €10,000 | -€7,626 | -43.3% |
| Recurring financial income | 75 | €17,626 | €10,000 | -€7,626 | -43.3% |
| Non-recurring financial income | 76B | €17,626 | €10,000 | -€7,626 | -43.3% |
| Financial charges | 65/66B | €7,873 | €8,250 | +€377 | +4.8% |
| Recurring financial charges | 65 | €7,872 | €8,249 | +€377 | +4.8% |
| Non-recurring financial charges | 66B | €1 | €1 | +€0 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €13,621 | €1,251 | -€12,370 | -90.8% |
| Income taxes | 67/77 | €3,346 | €280 | -€3,066 | -91.6% |
| Profit (loss) for the period | 9904 | €10,275 | €971 | -€9,304 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,275 | €971 | -€9,304 | -90.5% |
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 17 October 2026 via checked.be.