ATELIER VERT: what changed
Two fiscal 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 VERT
Largest movements
- Stocks and contracts +€40,000
new in 2025: €40,000
- Receivables within one year -€32,746
down €32,746 (-67.0%), from €48,873 to €16,127
of which Trade receivables: -€32,129
- Tangible fixed assets -€18,939
down €18,939 (-18.6%), from €101,923 to €82,984
- Cash +€16,233
up €16,233 (+42.5%), from €38,153 to €54,386
mainly Receivables within one year (+€32,746) and Depreciation (+€18,939)
- Trade debts +€5,943
up €5,943 (+54.2%), from €10,963 to €16,907
- Reserves -€2,982
down €2,982 (-1.8%), from €167,301 to €164,318
- Other operating charges +€2,065
up €2,065 (+33.8%), from €6,118 to €8,183
- Staff costs -€1,100
down €1,100, from €355 to -€745
- Gross operating margin +€514
up €514 (+1.8%), from €28,865 to €29,379
- Depreciation -€464
down €464 (-2.4%), from €19,403 to €18,939
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.
Cash bridge derived
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 | €188,949 | €193,497 | +€4,548 | +2.4% |
| Fixed assets | 21/28 | €101,923 | €82,984 | -€18,939 | -18.6% |
| Tangible fixed assets | 22/27 | €101,923 | €82,984 | -€18,939 | -18.6% |
| Land and buildings | 22 | €101,923 | €82,984 | -€18,939 | -18.6% |
| Current assets | 29/58 | €87,026 | €110,513 | +€23,487 | +27.0% |
| Stocks and contracts in progress | 3 | - | €40,000 | +€40,000 | |
| Contracts in progress | 37 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €48,873 | €16,127 | -€32,746 | -67.0% |
| Trade receivables | 40 | €47,939 | €15,810 | -€32,129 | -67.0% |
| Other amounts receivable | 41 | €934 | €317 | -€617 | -66.1% |
| Cash at bank and in hand | 54/58 | €38,153 | €54,386 | +€16,233 | +42.5% |
| Total equity and liabilities | 10/49 | €188,949 | €193,497 | +€4,548 | +2.4% |
| Equity | 10/15 | €167,336 | €164,353 | -€2,982 | -1.8% |
| Reserves | 13 | €167,301 | €164,318 | -€2,982 | -1.8% |
| Distributable reserves | 133 | €167,301 | €164,318 | -€2,982 | -1.8% |
| Profit (loss) carried forward | 14 | €35 | €35 | = | 0.0% |
| Amounts payable | 17/49 | €21,613 | €29,143 | +€7,530 | +34.8% |
| Amounts payable within one year | 42/48 | €21,613 | €29,143 | +€7,530 | +34.8% |
| Trade debts | 44 | €10,963 | €16,907 | +€5,943 | +54.2% |
| Suppliers | 440/4 | €10,963 | €16,907 | +€5,943 | +54.2% |
| Taxes, remuneration and social security | 45 | €1,711 | €1,766 | +€54 | +3.2% |
| Taxes | 450/3 | €1,711 | €1,766 | +€54 | +3.2% |
| Other amounts payable | 47/48 | €8,939 | €10,471 | +€1,532 | +17.1% |
| Remuneration, social security and pensions | 62 | €355 | -€745 | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,403 | €18,939 | -€464 | -2.4% |
| Other operating charges | 640/8 | €6,118 | €8,183 | +€2,065 | +33.8% |
| Gross operating margin | 9900 | €28,865 | €29,379 | +€514 | +1.8% |
| Operating profit (loss) | 9901 | €2,989 | €3,002 | +€12 | +0.4% |
| Financial income | 75/76B | €171 | €83 | -€88 | -51.4% |
| Recurring financial income | 75 | €171 | €83 | -€88 | -51.4% |
| Financial charges | 65/66B | €252 | €42 | -€210 | -83.3% |
| Recurring financial charges | 65 | €252 | €42 | -€210 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €2,909 | €3,043 | +€134 | +4.6% |
| Income taxes | 67/77 | €976 | €1,031 | +€54 | +5.6% |
| Profit (loss) for the period | 9904 | €1,933 | €2,013 | +€80 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,933 | €2,013 | +€80 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.