ATELIER VDV: 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 VDV
Largest movements
- Tangible fixed assets -€13,388
down €13,388 (-13.0%), from €102,948 to €89,560
of which Land and buildings: -€13,083
- Cash +€2,428
up €2,428 (+5.7%), from €42,784 to €45,212
mainly Depreciation (+€13,388) and Accrued charges and deferred income (+€1,583)
- Contributions +€16,113
up €16,113 (+20.1%), from €80,000 to €96,113
- Reserves -€16,113
down €16,113 (-57.4%), from €28,061 to €11,948
of which Non-distributable reserves: -€16,113
- Debts after one year -€4,239
down €4,239 (-10.4%), from €40,666 to €36,427
- Other debts -€3,450
down €3,450 (-26.1%), from €13,212 to €9,762
- Tax, wage and social debts -€2,146
no longer reported in 2025 (was €2,146)
- Gross operating margin +€1,312
up €1,312 (+9.7%), from €13,494 to €14,806
- Depreciation -€628
down €628 (-4.5%), from €14,016 to €13,388
- Financial charges -€585
down €585 (-23.7%), from €2,467 to €1,882
- Other operating charges +€544
up €544 (+52.7%), from €1,033 to €1,577
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 | €149,651 | €139,192 | -€10,459 | -7.0% |
| Fixed assets | 21/28 | €102,948 | €89,560 | -€13,388 | -13.0% |
| Tangible fixed assets | 22/27 | €102,948 | €89,560 | -€13,388 | -13.0% |
| Land and buildings | 22 | €102,643 | €89,560 | -€13,083 | -12.7% |
| Plant, machinery and equipment | 23 | €305 | - | -€305 | |
| Current assets | 29/58 | €46,703 | €49,632 | +€2,929 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,919 | €4,420 | +€501 | +12.8% |
| Trade receivables | 40 | €3,919 | €4,420 | +€501 | +12.8% |
| Cash at bank and in hand | 54/58 | €42,784 | €45,212 | +€2,428 | +5.7% |
| Total equity and liabilities | 10/49 | €149,651 | €139,192 | -€10,459 | -7.0% |
| Equity | 10/15 | €88,749 | €86,708 | -€2,041 | -2.3% |
| Contributions | 10/11 | €80,000 | €96,113 | +€16,113 | +20.1% |
| Capital | 10 | €80,000 | - | -€80,000 | |
| Issued capital | 100 | €80,000 | - | -€80,000 | |
| Reserves | 13 | €28,061 | €11,948 | -€16,113 | -57.4% |
| Non-distributable reserves | 130/1 | €16,113 | - | -€16,113 | |
| Legal reserve | 130 | €16,113 | - | -€16,113 | |
| Tax-exempt reserves | 132 | €11,948 | €11,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,312 | -€21,353 | -€2,041 | -10.6% |
| Amounts payable | 17/49 | €60,902 | €52,484 | -€8,418 | -13.8% |
| Amounts payable after more than one year | 17 | €40,666 | €36,427 | -€4,239 | -10.4% |
| Financial debts | 170/4 | €40,666 | €36,427 | -€4,239 | -10.4% |
| Amounts payable within one year | 42/48 | €20,236 | €14,474 | -€5,762 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €4,440 | €4,239 | -€201 | -4.5% |
| Trade debts | 44 | €438 | €473 | +€35 | +8.0% |
| Suppliers | 440/4 | €438 | €473 | +€35 | +8.0% |
| Taxes, remuneration and social security | 45 | €2,146 | - | -€2,146 | |
| Taxes | 450/3 | €2,146 | - | -€2,146 | |
| Other amounts payable | 47/48 | €13,212 | €9,762 | -€3,450 | -26.1% |
| Accrued charges and deferred income | 492/3 | - | €1,583 | +€1,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,016 | €13,388 | -€628 | -4.5% |
| Other operating charges | 640/8 | €1,033 | €1,577 | +€544 | +52.7% |
| Gross operating margin | 9900 | €13,494 | €14,806 | +€1,312 | +9.7% |
| Operating profit (loss) | 9901 | -€1,555 | -€159 | +€1,396 | +89.8% |
| Financial charges | 65/66B | €2,467 | €1,882 | -€585 | -23.7% |
| Recurring financial charges | 65 | €2,467 | €1,882 | -€585 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,022 | -€2,041 | +€1,981 | +49.3% |
| Profit (loss) for the period | 9904 | -€4,022 | -€2,041 | +€1,981 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,022 | -€2,041 | +€1,981 | +49.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.