Atelier-VV: 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-VV
Largest movements
- Intangible fixed assets -€4,000
down €4,000 (-22.4%), from €17,896 to €13,896
- Tangible fixed assets -€1,797
down €1,797 (-14.3%), from €12,543 to €10,746
of which Land and buildings: -€1,771
- Cash -€1,757
down €1,757 (-7.7%), from €22,899 to €21,142
mainly Other debts (-€40,199) and Investment in fixed assets (net) (-€1,686)
- Stocks and contracts +€750
up €750 (+5.0%), from €15,000 to €15,750
- Other debts -€40,199
down €40,199 (-72.0%), from €55,833 to €15,634
- Reserves +€27,872
up €27,872 (+327.8%), from €8,503 to €36,375
- Trade debts +€2,879
up €2,879 (+467.4%), from €616 to €3,494
- Tax, wage and social debts +€1,924
up €1,924 (+40.6%), from €4,733 to €6,656
- Gross operating margin +€28,333
up €28,333 (+182.7%), from €15,505 to €43,838
- Taxes +€5,017
up €5,017 (+232.6%), from €2,157 to €7,175
- Depreciation +€4,067
up €4,067 (+119.1%), from €3,415 to €7,483
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 | €72,685 | €65,160 | -€7,525 | -10.4% |
| Fixed assets | 21/28 | €30,439 | €24,642 | -€5,797 | -19.0% |
| Intangible fixed assets | 21 | €17,896 | €13,896 | -€4,000 | -22.4% |
| Tangible fixed assets | 22/27 | €12,543 | €10,746 | -€1,797 | -14.3% |
| Land and buildings | 22 | €8,269 | €6,498 | -€1,771 | -21.4% |
| Plant, machinery and equipment | 23 | - | €1,641 | +€1,641 | |
| Furniture and vehicles | 24 | €4,274 | €2,607 | -€1,667 | -39.0% |
| Current assets | 29/58 | €42,246 | €40,518 | -€1,728 | -4.1% |
| Stocks and contracts in progress | 3 | €15,000 | €15,750 | +€750 | +5.0% |
| Stocks | 30/36 | €15,000 | €15,750 | +€750 | +5.0% |
| Amounts receivable within one year | 40/41 | €4,347 | €3,626 | -€721 | -16.6% |
| Trade receivables | 40 | €4,347 | €3,626 | -€721 | -16.6% |
| Cash at bank and in hand | 54/58 | €22,899 | €21,142 | -€1,757 | -7.7% |
| Total equity and liabilities | 10/49 | €72,685 | €65,160 | -€7,525 | -10.4% |
| Equity | 10/15 | €11,503 | €39,375 | +€27,872 | +242.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,503 | €36,375 | +€27,872 | +327.8% |
| Distributable reserves | 133 | €8,503 | €36,375 | +€27,872 | +327.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €61,182 | €25,785 | -€35,397 | -57.9% |
| Amounts payable within one year | 42/48 | €61,182 | €25,785 | -€35,397 | -57.9% |
| Trade debts | 44 | €616 | €3,494 | +€2,879 | +467.4% |
| Suppliers | 440/4 | €616 | €3,494 | +€2,879 | +467.4% |
| Taxes, remuneration and social security | 45 | €4,733 | €6,656 | +€1,924 | +40.6% |
| Taxes | 450/3 | €4,733 | €6,656 | +€1,924 | +40.6% |
| Other amounts payable | 47/48 | €55,833 | €15,634 | -€40,199 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,415 | €7,483 | +€4,067 | +119.1% |
| Other operating charges | 640/8 | €531 | €336 | -€195 | -36.7% |
| Gross operating margin | 9900 | €15,505 | €43,838 | +€28,333 | +182.7% |
| Operating profit (loss) | 9901 | €11,558 | €36,019 | +€24,461 | +211.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €65 | €140 | +€75 | +116.1% |
| Recurring financial charges | 65 | €65 | €140 | +€75 | +116.1% |
| Profit (loss) for the period before taxes | 9903 | €11,494 | €35,879 | +€24,386 | +212.2% |
| Income taxes | 67/77 | €2,157 | €7,175 | +€5,017 | +232.6% |
| Profit (loss) for the period | 9904 | €9,336 | €28,705 | +€19,368 | +207.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,336 | €28,705 | +€19,368 | +207.4% |
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 12 October 2026 via checked.be.