ATELIER VOLTAIRE: what changed
ATELIER VOLTAIRE
Largest movements
- Cash -€12,065
no longer reported in 2023 (was €12,065)
mainly Net result for the year (-€26,213) and Debts after one year (-€5,724)
- Receivables within one year +€3,641
up €3,641 (+34.3%), from €10,620 to €14,261
of which Other amounts receivable: +€5,728
- Tangible fixed assets -€3,223
down €3,223 (-36.6%), from €8,811 to €5,588
- Deferred charges and accrued income -€1,064
no longer reported in 2023 (was €1,064)
- Profit (loss) carried forward -€26,213
down €26,213, from €517 to -€25,697
- Trade debts +€8,322
up €8,322 (+290%), from €2,870 to €11,193
- Other debts +€6,436
up €6,436 (+422%), from €1,524 to €7,960
- Debts after one year -€5,724
down €5,724 (-29.9%), from €19,160 to €13,436
- Short-term financial debts +€3,958
new in 2023: €3,958
- Gross operating margin -€26,980
down €26,980, from €6,010 to -€20,970
- Financial charges +€1,281
up €1,281 (+356%), from €360 to €1,641
- Depreciation -€1,272
down €1,272 (-28.3%), from €4,495 to €3,223
- Other operating charges -€263
down €263 (-40.6%), from €648 to €384
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,561 | €19,849 | -€12,712 | -39.0% |
| Fixed assets | 21/28 | €8,811 | €5,588 | -€3,223 | -36.6% |
| Tangible fixed assets | 22/27 | €8,811 | €5,588 | -€3,223 | -36.6% |
| Plant, machinery and equipment | 23 | €8,811 | €5,588 | -€3,223 | -36.6% |
| Current assets | 29/58 | €23,749 | €14,261 | -€9,489 | -40.0% |
| Amounts receivable within one year | 40/41 | €10,620 | €14,261 | +€3,641 | +34.3% |
| Trade receivables | 40 | €7,774 | €5,687 | -€2,087 | -26.8% |
| Other amounts receivable | 41 | €2,846 | €8,574 | +€5,728 | +201% |
| Cash at bank and in hand | 54/58 | €12,065 | - | -€12,065 | |
| Deferred charges and accrued income | 490/1 | €1,064 | - | -€1,064 | |
| Total equity and liabilities | 10/49 | €32,561 | €19,849 | -€12,712 | -39.0% |
| Equity | 10/15 | €3,517 | -€22,697 | -€26,213 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €517 | -€25,697 | -€26,213 | |
| Amounts payable | 17/49 | €29,044 | €42,546 | +€13,502 | +46.5% |
| Amounts payable after more than one year | 17 | €19,160 | €13,436 | -€5,724 | -29.9% |
| Financial debts | 170/4 | €19,160 | €13,436 | -€5,724 | -29.9% |
| Amounts payable within one year | 42/48 | €9,884 | €29,110 | +€19,226 | +195% |
| Current portion of amounts payable after more than one year | 42 | €5,490 | €6,000 | +€510 | +9.3% |
| Financial debts | 43 | - | €3,958 | +€3,958 | |
| Credit institutions | 430/8 | - | €3,958 | +€3,958 | |
| Trade debts | 44 | €2,870 | €11,193 | +€8,322 | +290% |
| Suppliers | 440/4 | €2,870 | €11,193 | +€8,322 | +290% |
| Other amounts payable | 47/48 | €1,524 | €7,960 | +€6,436 | +422% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,495 | €3,223 | -€1,272 | -28.3% |
| Other operating charges | 640/8 | €648 | €384 | -€263 | -40.6% |
| Gross operating margin | 9900 | €6,010 | -€20,970 | -€26,980 | |
| Operating profit (loss) | 9901 | €867 | -€24,577 | -€25,444 | |
| Financial income | 75/76B | €10 | €5 | -€5 | -47.0% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -47.0% |
| Financial charges | 65/66B | €360 | €1,641 | +€1,281 | +356% |
| Recurring financial charges | 65 | €360 | €1,641 | +€1,281 | +356% |
| Profit (loss) for the period before taxes | 9903 | €517 | -€26,213 | -€26,730 | |
| Profit (loss) for the period | 9904 | €517 | -€26,213 | -€26,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €517 | -€26,213 | -€26,730 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.