Atelier Vlier: 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 Vlier
Largest movements
- Cash +€56,771
up €56,771 (+705%), from €8,050 to €64,820
mainly Net result for the year (+€49,828) and Receivables within one year (+€12,517)
- Receivables within one year -€12,517
down €12,517 (-96.1%), from €13,031 to €514
of which Trade receivables: -€12,497
- Tangible fixed assets +€3,843
up €3,843 (+347%), from €1,107 to €4,950
- Profit (loss) carried forward +€49,828
up €49,828 (+330%), from €15,105 to €64,933
- Tax, wage and social debts -€1,285
down €1,285 (-13.8%), from €9,341 to €8,056
- Gross operating margin +€47,233
up €47,233 (+246%), from €19,232 to €66,465
- Taxes +€9,401
up €9,401 (+239%), from €3,928 to €13,329
- Depreciation +€1,359
up €1,359 (+1,818%), from €75 to €1,434
- Financial charges +€1,286
up €1,286 (+1,035%), from €124 to €1,410
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 | €25,570 | €74,377 | +€48,806 | +191% |
| Fixed assets | 21/28 | €1,107 | €4,950 | +€3,843 | +347% |
| Tangible fixed assets | 22/27 | €1,107 | €4,950 | +€3,843 | +347% |
| Plant, machinery and equipment | 23 | €1,107 | €4,950 | +€3,843 | +347% |
| Current assets | 29/58 | €24,463 | €69,427 | +€44,963 | +184% |
| Amounts receivable within one year | 40/41 | €13,031 | €514 | -€12,517 | -96.1% |
| Trade receivables | 40 | €12,497 | €0 | -€12,497 | -100% |
| Other amounts receivable | 41 | €533 | €514 | -€20 | -3.7% |
| Cash at bank and in hand | 54/58 | €8,050 | €64,820 | +€56,771 | +705% |
| Deferred charges and accrued income | 490/1 | €3,383 | €4,092 | +€710 | +21.0% |
| Total equity and liabilities | 10/49 | €25,570 | €74,377 | +€48,806 | +191% |
| Equity | 10/15 | €16,105 | €65,933 | +€49,828 | +309% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,105 | €64,933 | +€49,828 | +330% |
| Amounts payable | 17/49 | €9,465 | €8,444 | -€1,022 | -10.8% |
| Amounts payable within one year | 42/48 | €9,465 | €8,444 | -€1,022 | -10.8% |
| Trade debts | 44 | €124 | €387 | +€264 | +213% |
| Suppliers | 440/4 | €124 | €387 | +€264 | +213% |
| Taxes, remuneration and social security | 45 | €9,341 | €8,056 | -€1,285 | -13.8% |
| Taxes | 450/3 | €9,341 | €8,056 | -€1,285 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €1,434 | +€1,359 | +1,818% |
| Other operating charges | 640/8 | - | €499 | +€499 | |
| Gross operating margin | 9900 | €19,232 | €66,465 | +€47,233 | +246% |
| Operating profit (loss) | 9901 | €19,157 | €64,532 | +€45,375 | +237% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €124 | €1,410 | +€1,286 | +1,035% |
| Recurring financial charges | 65 | €124 | €1,410 | +€1,286 | +1,035% |
| Profit (loss) for the period before taxes | 9903 | €19,033 | €63,157 | +€44,124 | +232% |
| Income taxes | 67/77 | €3,928 | €13,329 | +€9,401 | +239% |
| Profit (loss) for the period | 9904 | €15,105 | €49,828 | +€34,723 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €15,105 | €49,828 | +€34,723 | +230% |
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 22 October 2026 via checked.be.