ATELIER VIVALDI: 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 VIVALDI
Largest movements
- Cash -€15,610
no longer reported in 2025 (was €15,610)
mainly Net result for the year (-€21,456) and Trade debts (-€6,346)
- Receivables within one year -€7,867
down €7,867 (-26.0%), from €30,267 to €22,401
of which Trade receivables: -€10,530
- Stocks and contracts +€1,799
up €1,799 (+21.4%), from €8,417 to €10,215
- Profit (loss) carried forward -€21,456
down €21,456 (-52.0%), from €41,245 to €19,790
- Other debts +€8,646
up €8,646 (+68.8%), from €12,560 to €21,206
- Trade debts -€6,346
down €6,346 (-63.3%), from €10,028 to €3,682
- Tax, wage and social debts -€4,259
down €4,259 (-90.0%), from €4,733 to €474
- Short-term financial debts +€2,332
new in 2025: €2,332
- Gross operating margin -€14,781
down €14,781 (-1,362%), from -€1,086 to -€15,867
- Other operating charges -€2,687
down €2,687 (-63.8%), from €4,214 to €1,527
- Staff costs +€2,091
new in 2025: €2,091
- Financial income -€1,714
down €1,714 (-99.5%), from €1,722 to €8
- Financial charges +€252
up €252 (+19.0%), from €1,325 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 | €106,146 | €85,063 | -€21,083 | -19.9% |
| Fixed assets | 21/28 | €1,638 | €1,790 | +€152 | +9.3% |
| Tangible fixed assets | 22/27 | €714 | €867 | +€152 | +21.3% |
| Plant, machinery and equipment | 23 | €587 | €867 | +€280 | +47.7% |
| Furniture and vehicles | 24 | €127 | - | -€127 | |
| Financial fixed assets | 28 | €923 | €923 | = | 0.0% |
| Current assets | 29/58 | €104,508 | €83,273 | -€21,235 | -20.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,417 | €10,215 | +€1,799 | +21.4% |
| Stocks | 30/36 | €8,417 | €10,215 | +€1,799 | +21.4% |
| Amounts receivable within one year | 40/41 | €30,267 | €22,401 | -€7,867 | -26.0% |
| Trade receivables | 40 | €25,926 | €15,396 | -€10,530 | -40.6% |
| Other amounts receivable | 41 | €4,341 | €7,005 | +€2,663 | +61.4% |
| Cash at bank and in hand | 54/58 | €15,610 | - | -€15,610 | |
| Deferred charges and accrued income | 490/1 | €215 | €657 | +€443 | +206% |
| Total equity and liabilities | 10/49 | €106,146 | €85,063 | -€21,083 | -19.9% |
| Equity | 10/15 | €78,825 | €57,370 | -€21,456 | -27.2% |
| Contributions | 10/11 | €13,635 | €13,635 | = | 0.0% |
| Reserves | 13 | €23,945 | €23,945 | = | 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% |
| Distributable reserves | 133 | €22,085 | €22,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,245 | €19,790 | -€21,456 | -52.0% |
| Amounts payable | 17/49 | €27,321 | €27,694 | +€372 | +1.4% |
| Amounts payable within one year | 42/48 | €27,321 | €27,694 | +€372 | +1.4% |
| Financial debts | 43 | - | €2,332 | +€2,332 | |
| Credit institutions | 430/8 | - | €2,332 | +€2,332 | |
| Trade debts | 44 | €10,028 | €3,682 | -€6,346 | -63.3% |
| Suppliers | 440/4 | €10,028 | €3,682 | -€6,346 | -63.3% |
| Taxes, remuneration and social security | 45 | €4,733 | €474 | -€4,259 | -90.0% |
| Taxes | 450/3 | €4,733 | €474 | -€4,259 | -90.0% |
| Other amounts payable | 47/48 | €12,560 | €21,206 | +€8,646 | +68.8% |
| Non-recurring operating income | 76A | €2,896 | - | -€2,896 | |
| Remuneration, social security and pensions | 62 | - | €2,091 | +€2,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | €401 | -€95 | -19.1% |
| Other operating charges | 640/8 | €4,214 | €1,527 | -€2,687 | -63.8% |
| Gross operating margin | 9900 | -€1,086 | -€15,867 | -€14,781 | -1,362% |
| Operating profit (loss) | 9901 | -€5,796 | -€19,887 | -€14,091 | -243% |
| Financial income | 75/76B | €1,722 | €8 | -€1,714 | -99.5% |
| Recurring financial income | 75 | €1,722 | €8 | -€1,714 | -99.5% |
| Financial charges | 65/66B | €1,325 | €1,577 | +€252 | +19.0% |
| Recurring financial charges | 65 | €1,325 | €1,577 | +€252 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,398 | -€21,456 | -€16,057 | -297% |
| Profit (loss) for the period | 9904 | -€5,398 | -€21,456 | -€16,057 | -297% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,398 | -€21,456 | -€16,057 | -297% |
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 14 October 2026 via checked.be.