ATELIER WEILAND: 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 WEILAND
Largest movements
- Receivables within one year +€16,018
up €16,018 (+200%), from €7,991 to €24,009
of which Trade receivables: +€18,468
- Tangible fixed assets -€13,752
down €13,752 (-8.2%), from €167,841 to €154,089
of which Land and buildings: -€7,876
- Stocks and contracts +€2,600
up €2,600 (+42.4%), from €6,126 to €8,726
of which Stocks: +€2,600
- Other debts +€23,884
up €23,884, from €0 to €23,884
- Reserves -€17,654
down €17,654 (-10.7%), from €164,976 to €147,322
- Debts after one year -€10,194
down €10,194 (-22.0%), from €46,291 to €36,096
- Tax, wage and social debts +€4,214
up €4,214, from €0 to €4,214
- Gross operating margin +€66,552
up €66,552, from -€42,534 to €24,018
- Taxes +€623
up €623, from €0 to €623
- Depreciation +€499
up €499 (+3.4%), from €14,509 to €15,008
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 | €228,232 | €230,901 | +€2,669 | +1.2% |
| Fixed assets | 21/28 | €167,841 | €154,089 | -€13,752 | -8.2% |
| Tangible fixed assets | 22/27 | €167,841 | €154,089 | -€13,752 | -8.2% |
| Land and buildings | 22 | €151,616 | €143,740 | -€7,876 | -5.2% |
| Plant, machinery and equipment | 23 | €3,227 | €1,351 | -€1,876 | -58.1% |
| Furniture and vehicles | 24 | €12,997 | €8,998 | -€4,000 | -30.8% |
| Current assets | 29/58 | €60,392 | €76,813 | +€16,421 | +27.2% |
| Stocks and contracts in progress | 3 | €6,126 | €8,726 | +€2,600 | +42.4% |
| Stocks | 30/36 | €5,126 | €7,726 | +€2,600 | +50.7% |
| Contracts in progress | 37 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,991 | €24,009 | +€16,018 | +200% |
| Trade receivables | 40 | €3,000 | €21,468 | +€18,468 | +616% |
| Other amounts receivable | 41 | €4,991 | €2,541 | -€2,450 | -49.1% |
| Cash at bank and in hand | 54/58 | €43,429 | €41,131 | -€2,298 | -5.3% |
| Deferred charges and accrued income | 490/1 | €2,846 | €2,946 | +€101 | +3.5% |
| Total equity and liabilities | 10/49 | €228,232 | €230,901 | +€2,669 | +1.2% |
| Equity | 10/15 | €171,176 | €153,522 | -€17,654 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,976 | €147,322 | -€17,654 | -10.7% |
| Distributable reserves | 133 | €164,976 | €147,322 | -€17,654 | -10.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €57,056 | €77,379 | +€20,323 | +35.6% |
| Amounts payable after more than one year | 17 | €46,291 | €36,096 | -€10,194 | -22.0% |
| Financial debts | 170/4 | €46,291 | €36,096 | -€10,194 | -22.0% |
| Amounts payable within one year | 42/48 | €10,765 | €41,283 | +€30,517 | +283% |
| Current portion of amounts payable after more than one year | 42 | €10,005 | €10,194 | +€190 | +1.9% |
| Trade debts | 44 | €761 | €2,990 | +€2,230 | +293% |
| Suppliers | 440/4 | €761 | €2,990 | +€2,230 | +293% |
| Taxes, remuneration and social security | 45 | €0 | €4,214 | +€4,214 | |
| Taxes | 450/3 | €0 | €4,214 | +€4,214 | |
| Other amounts payable | 47/48 | €0 | €23,884 | +€23,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,509 | €15,008 | +€499 | +3.4% |
| Other operating charges | 640/8 | €1,230 | €1,185 | -€45 | -3.7% |
| Gross operating margin | 9900 | -€42,534 | €24,018 | +€66,552 | |
| Operating profit (loss) | 9901 | -€58,273 | €7,825 | +€66,098 | |
| Financial income | 75/76B | €38 | €174 | +€136 | +363% |
| Recurring financial income | 75 | €38 | €174 | +€136 | +363% |
| Financial charges | 65/66B | €1,511 | €1,146 | -€366 | -24.2% |
| Recurring financial charges | 65 | €1,511 | €1,146 | -€366 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€59,746 | €6,853 | +€66,600 | |
| Income taxes | 67/77 | €0 | €623 | +€623 | |
| Profit (loss) for the period | 9904 | -€59,746 | €6,230 | +€65,977 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,746 | €6,230 | +€65,977 |
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 29 October 2026 via checked.be.