Atelier Unique: 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 Unique
Largest movements
- Tangible fixed assets -€23,437
down €23,437 (-6.4%), from €367,485 to €344,047
of which Plant, machinery and equipment: -€13,659
- Receivables within one year +€10,794
up €10,794 (+81.4%), from €13,267 to €24,061
of which Other amounts receivable: +€6,304
- Cash -€4,192
down €4,192 (-12.7%), from €32,963 to €28,772
mainly Debts after one year (-€29,776) and Receivables within one year (-€10,794)
- Debts after one year -€29,776
down €29,776 (-13.6%), from €219,125 to €189,349
- Reserves +€14,784
up €14,784 (+29.0%), from €51,035 to €65,819
- Gross operating margin -€8,652
down €8,652 (-13.4%), from €64,668 to €56,016
- Taxes -€5,632
down €5,632 (-47.3%), from €11,900 to €6,269
- Depreciation +€5,432
up €5,432 (+24.3%), from €22,382 to €27,814
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,716 | €396,880 | -€16,835 | -4.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €367,485 | €344,047 | -€23,437 | -6.4% |
| Tangible fixed assets | 22/27 | €367,485 | €344,047 | -€23,437 | -6.4% |
| Land and buildings | 22 | €324,839 | €317,387 | -€7,452 | -2.3% |
| Plant, machinery and equipment | 23 | €33,081 | €19,422 | -€13,659 | -41.3% |
| Furniture and vehicles | 24 | €9,565 | €7,239 | -€2,326 | -24.3% |
| Current assets | 29/58 | €46,231 | €52,833 | +€6,602 | +14.3% |
| Amounts receivable within one year | 40/41 | €13,267 | €24,061 | +€10,794 | +81.4% |
| Trade receivables | 40 | €11,424 | €15,913 | +€4,490 | +39.3% |
| Other amounts receivable | 41 | €1,844 | €8,148 | +€6,304 | +342% |
| Cash at bank and in hand | 54/58 | €32,963 | €28,772 | -€4,192 | -12.7% |
| Total equity and liabilities | 10/49 | €413,716 | €396,880 | -€16,835 | -4.1% |
| Equity | 10/15 | €83,035 | €97,819 | +€14,784 | +17.8% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €51,035 | €65,819 | +€14,784 | +29.0% |
| Distributable reserves | 133 | €51,035 | €65,819 | +€14,784 | +29.0% |
| Amounts payable | 17/49 | €330,681 | €299,061 | -€31,619 | -9.6% |
| Amounts payable after more than one year | 17 | €219,125 | €189,349 | -€29,776 | -13.6% |
| Financial debts | 170/4 | €219,125 | €189,349 | -€29,776 | -13.6% |
| Amounts payable within one year | 42/48 | €111,556 | €109,712 | -€1,844 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €20,248 | €19,234 | -€1,014 | -5.0% |
| Trade debts | 44 | €11,375 | €12,850 | +€1,475 | +13.0% |
| Suppliers | 440/4 | €11,375 | €12,850 | +€1,475 | +13.0% |
| Taxes, remuneration and social security | 45 | €377 | €674 | +€297 | +79.0% |
| Taxes | 450/3 | €377 | €674 | +€297 | +79.0% |
| Other amounts payable | 47/48 | €79,556 | €76,954 | -€2,602 | -3.3% |
| Remuneration, social security and pensions | 62 | €417 | €451 | +€34 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,382 | €27,814 | +€5,432 | +24.3% |
| Other operating charges | 640/8 | €2,372 | €2,431 | +€59 | +2.5% |
| Gross operating margin | 9900 | €64,668 | €56,016 | -€8,652 | -13.4% |
| Operating profit (loss) | 9901 | €39,497 | €25,320 | -€14,178 | -35.9% |
| Financial income | 75/76B | €223 | €188 | -€35 | -15.8% |
| Recurring financial income | 75 | €223 | €188 | -€35 | -15.8% |
| Financial charges | 65/66B | €5,027 | €4,455 | -€573 | -11.4% |
| Recurring financial charges | 65 | €5,027 | €4,455 | -€573 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €34,693 | €21,053 | -€13,640 | -39.3% |
| Income taxes | 67/77 | €11,900 | €6,269 | -€5,632 | -47.3% |
| Profit (loss) for the period | 9904 | €22,793 | €14,784 | -€8,009 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,793 | €14,784 | -€8,009 | -35.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.