ATELIER WERRY CONCEPT: 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 WERRY CONCEPT
Largest movements
- Tangible fixed assets +€25,060
up €25,060 (+197%), from €12,751 to €37,811
of which Plant, machinery and equipment: +€20,724
- Cash +€16,768
up €16,768 (+26.2%), from €63,981 to €80,750
mainly Debts after one year (+€23,467) and Other debts (+€10,851)
- Receivables within one year -€9,117
down €9,117 (-7.1%), from €129,144 to €120,027
of which Trade receivables: -€9,117
- Debts after one year +€23,467
new in 2025: €23,467
- Other debts +€10,851
up €10,851 (+39.6%), from €27,418 to €38,269
- Profit (loss) carried forward -€4,285
down €4,285 (-2.2%), from €193,031 to €188,746
- Gross operating margin -€34,879
down €34,879 (-97.0%), from €35,956 to €1,077
- Turnover -€31,663
down €31,663 (-12.8%), from €247,809 to €216,146
- Purchases and services +€3,215
up €3,215 (+1.5%), from €211,854 to €215,069
- Depreciation +€2,549
up €2,549 (+94.3%), from €2,703 to €5,252
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 | €238,416 | €271,128 | +€32,711 | +13.7% |
| Fixed assets | 21/28 | €12,751 | €37,811 | +€25,060 | +197% |
| Tangible fixed assets | 22/27 | €12,751 | €37,811 | +€25,060 | +197% |
| Land and buildings | 22 | €8,193 | €8,817 | +€623 | +7.6% |
| Plant, machinery and equipment | 23 | €2,942 | €23,666 | +€20,724 | +704% |
| Furniture and vehicles | 24 | €1,616 | €5,329 | +€3,713 | +230% |
| Current assets | 29/58 | €225,665 | €233,317 | +€7,652 | +3.4% |
| Stocks and contracts in progress | 3 | €32,540 | €32,540 | = | 0.0% |
| Stocks | 30/36 | €32,540 | €32,540 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €129,144 | €120,027 | -€9,117 | -7.1% |
| Trade receivables | 40 | €127,876 | €118,759 | -€9,117 | -7.1% |
| Other amounts receivable | 41 | €1,268 | €1,268 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,981 | €80,750 | +€16,768 | +26.2% |
| Total equity and liabilities | 10/49 | €238,416 | €271,128 | +€32,711 | +13.7% |
| Equity | 10/15 | €207,291 | €203,006 | -€4,285 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,031 | €188,746 | -€4,285 | -2.2% |
| Amounts payable | 17/49 | €31,125 | €68,122 | +€36,996 | +119% |
| Amounts payable after more than one year | 17 | - | €23,467 | +€23,467 | |
| Financial debts | 170/4 | - | €23,467 | +€23,467 | |
| Amounts payable within one year | 42/48 | €31,125 | €44,655 | +€13,529 | +43.5% |
| Trade debts | 44 | €191 | €1,724 | +€1,533 | +803% |
| Suppliers | 440/4 | €191 | €1,724 | +€1,533 | +803% |
| Taxes, remuneration and social security | 45 | €3,516 | €4,661 | +€1,145 | +32.6% |
| Taxes | 450/3 | €3,516 | €4,661 | +€1,145 | +32.6% |
| Other amounts payable | 47/48 | €27,418 | €38,269 | +€10,851 | +39.6% |
| Turnover | 70 | €247,809 | €216,146 | -€31,663 | -12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €211,854 | €215,069 | +€3,215 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,703 | €5,252 | +€2,549 | +94.3% |
| Other operating charges | 640/8 | €1,835 | €1,699 | -€136 | -7.4% |
| Gross operating margin | 9900 | €35,956 | €1,077 | -€34,879 | -97.0% |
| Operating profit (loss) | 9901 | €31,417 | -€5,875 | -€37,291 | |
| Financial income | 75/76B | €48 | €2,504 | +€2,456 | +5,118% |
| Recurring financial income | 75 | €48 | €2,504 | +€2,456 | +5,118% |
| Non-recurring financial income | 76B | €48 | €2,504 | +€2,456 | +5,118% |
| Financial charges | 65/66B | €609 | €915 | +€306 | +50.3% |
| Recurring financial charges | 65 | €437 | €915 | +€477 | +109% |
| Non-recurring financial charges | 66B | €171 | - | -€171 | |
| Profit (loss) for the period before taxes | 9903 | €30,856 | -€4,285 | -€35,141 | |
| Profit (loss) for the period | 9904 | €30,856 | -€4,285 | -€35,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,856 | -€4,285 | -€35,141 |
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 30 October 2026 via checked.be.