Atelier Vorm: 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 Vorm
Largest movements
- Cash +€81,714
up €81,714 (+199%), from €41,023 to €122,737
mainly Net result for the year (+€88,216) and Tax, wage and social debts (+€41,004)
- Receivables within one year +€38,322
up €38,322 (+137%), from €27,994 to €66,316
of which Trade receivables: +€50,650
- Profit (loss) carried forward +€88,216
up €88,216 (+289%), from €30,524 to €118,741
- Tax, wage and social debts +€41,004
up €41,004 (+1,044%), from €3,929 to €44,933
- Trade debts -€7,930
down €7,930 (-25.4%), from €31,222 to €23,292
- Gross operating margin +€76,852
up €76,852 (+181%), from €42,451 to €119,303
- Taxes +€19,355
up €19,355 (+181%), from €10,680 to €30,035
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 | €71,370 | €191,518 | +€120,148 | +168% |
| Fixed assets | 21/28 | €1,974 | €2,019 | +€46 | +2.3% |
| Tangible fixed assets | 22/27 | €1,974 | €2,019 | +€46 | +2.3% |
| Furniture and vehicles | 24 | €953 | €1,232 | +€280 | +29.3% |
| Other tangible fixed assets | 26 | €1,021 | €787 | -€234 | -22.9% |
| Current assets | 29/58 | €69,397 | €189,499 | +€120,103 | +173% |
| Amounts receivable within one year | 40/41 | €27,994 | €66,316 | +€38,322 | +137% |
| Trade receivables | 40 | €15,473 | €66,123 | +€50,650 | +327% |
| Other amounts receivable | 41 | €12,521 | €193 | -€12,328 | -98.5% |
| Cash at bank and in hand | 54/58 | €41,023 | €122,737 | +€81,714 | +199% |
| Deferred charges and accrued income | 490/1 | €379 | €446 | +€67 | +17.6% |
| Total equity and liabilities | 10/49 | €71,370 | €191,518 | +€120,148 | +168% |
| Equity | 10/15 | €34,724 | €122,941 | +€88,216 | +254% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,524 | €118,741 | +€88,216 | +289% |
| Amounts payable | 17/49 | €36,646 | €68,578 | +€31,932 | +87.1% |
| Amounts payable within one year | 42/48 | €35,167 | €68,578 | +€33,411 | +95.0% |
| Trade debts | 44 | €31,222 | €23,292 | -€7,930 | -25.4% |
| Suppliers | 440/4 | €31,222 | €23,292 | -€7,930 | -25.4% |
| Taxes, remuneration and social security | 45 | €3,929 | €44,933 | +€41,004 | +1,044% |
| Taxes | 450/3 | €3,929 | €44,933 | +€41,004 | +1,044% |
| Other amounts payable | 47/48 | €16 | €353 | +€337 | +2,174% |
| Accrued charges and deferred income | 492/3 | €1,479 | €0 | -€1,479 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €450 | +€174 | +63.2% |
| Other operating charges | 640/8 | €903 | €544 | -€360 | -39.8% |
| Gross operating margin | 9900 | €42,451 | €119,303 | +€76,852 | +181% |
| Operating profit (loss) | 9901 | €41,272 | €118,309 | +€77,037 | +187% |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.5% |
| Financial charges | 65/66B | €68 | €58 | -€11 | -15.8% |
| Recurring financial charges | 65 | €68 | €58 | -€11 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €41,204 | €118,252 | +€77,048 | +187% |
| Income taxes | 67/77 | €10,680 | €30,035 | +€19,355 | +181% |
| Profit (loss) for the period | 9904 | €30,524 | €88,216 | +€57,692 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €30,524 | €88,216 | +€57,692 | +189% |
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 15 October 2026 via checked.be.