ATELIER WUIDAR 38: what changed
What changed
ATELIER WUIDAR 38
NACE 90.111, Literary creation
filed annual accounts (NBB)
Net result for the year
-€2,096
2024 · €106,153-€108,249
Equity
€178,668
2024 · €265,094-€86,427
Cash
€164,055
2024 · €281,625-€117,569
Balance sheet total
€296,396
2024 · €398,766-€102,369
Largest movements
Assets
- Cash -€117,569
down €117,569 (-41.7%), from €281,625 to €164,055
mainly Contributions, distributions and other (-€84,330) and Receivables within one year (-€20,171)
- Receivables within one year +€20,171
up €20,171 (+89.7%), from €22,480 to €42,651
of which Other amounts receivable: +€20,171
Equity and liabilities
- Reserves -€84,330
down €84,330 (-35.7%), from €236,330 to €152,000
of which Distributable reserves: -€84,330
- Tax, wage and social debts -€13,539
down €13,539 (-71.2%), from €19,020 to €5,481
of which Taxes: -€9,519
Income statement
- Gross operating margin -€136,139
down €136,139 (-99.8%), from €136,352 to €213
- Taxes -€28,603
down €28,603 (-100%), from €28,603 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€106,153
Gross operating margin
-€136,139
Depreciation
-€713
Other operating charges
-€15
Financial charges
+€14
Taxes
+€28,603
Result 2025
-€2,096
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€33,239
Investment
€0
Financing
-€84,330
Cash 2024
€281,625
From operations (derived)
-€33,239
Net result for the year
-€2,096
Depreciation
+€858
Stocks and contracts
+€525
Receivables within one year
-€20,171
Deferred charges and accrued income
+€3,588
Trade debts
-€2,042
Tax, wage and social debts
-€13,539
Other debts
-€423
Accrued charges and deferred income
+€61
Financing
-€84,330
Contributions, distributions and other
-€84,330
Cash 2025
€164,055
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,766 | €296,396 | -€102,369 | -25.7% |
| Fixed assets | 21/28 | €4,244 | €3,386 | -€858 | -20.2% |
| Tangible fixed assets | 22/27 | €4,145 | €3,287 | -€858 | -20.7% |
| Plant, machinery and equipment | 23 | €4,145 | €3,287 | -€858 | -20.7% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €394,521 | €293,010 | -€101,511 | -25.7% |
| Stocks and contracts in progress | 3 | €86,328 | €85,803 | -€525 | -0.6% |
| Stocks | 30/36 | €86,328 | €85,803 | -€525 | -0.6% |
| Amounts receivable within one year | 40/41 | €22,480 | €42,651 | +€20,171 | +89.7% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €22,480 | €42,651 | +€20,171 | +89.7% |
| Cash at bank and in hand | 54/58 | €281,625 | €164,055 | -€117,569 | -41.7% |
| Deferred charges and accrued income | 490/1 | €4,088 | €500 | -€3,588 | -87.8% |
| Total equity and liabilities | 10/49 | €398,766 | €296,396 | -€102,369 | -25.7% |
| Equity | 10/15 | €265,094 | €178,668 | -€86,427 | -32.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €236,330 | €152,000 | -€84,330 | -35.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €234,330 | €150,000 | -€84,330 | -36.0% |
| Profit (loss) carried forward | 14 | €8,764 | €6,668 | -€2,096 | -23.9% |
| Amounts payable | 17/49 | €133,671 | €117,729 | -€15,943 | -11.9% |
| Amounts payable within one year | 42/48 | €133,671 | €117,668 | -€16,003 | -12.0% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €2,394 | €353 | -€2,042 | -85.3% |
| Suppliers | 440/4 | €2,394 | €353 | -€2,042 | -85.3% |
| Taxes, remuneration and social security | 45 | €19,020 | €5,481 | -€13,539 | -71.2% |
| Taxes | 450/3 | €15,000 | €5,481 | -€9,519 | -63.5% |
| Remuneration and social security | 454/9 | €4,020 | €0 | -€4,020 | -100% |
| Other amounts payable | 47/48 | €112,257 | €111,834 | -€423 | -0.4% |
| Accrued charges and deferred income | 492/3 | €0 | €61 | +€61 | +40,527% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €858 | +€713 | +490% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €136,352 | €213 | -€136,139 | -99.8% |
| Operating profit (loss) | 9901 | €135,735 | -€1,132 | -€136,867 | |
| Financial charges | 65/66B | €978 | €964 | -€14 | -1.4% |
| Recurring financial charges | 65 | €978 | €964 | -€14 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €134,756 | -€2,096 | -€136,853 | |
| Income taxes | 67/77 | €28,603 | €0 | -€28,603 | -100% |
| Profit (loss) for the period | 9904 | €106,153 | -€2,096 | -€108,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,153 | -€2,096 | -€108,249 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.