Atelier YNY: 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 YNY
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€161,686
up €161,686 (+122%), from €132,310 to €293,996
mainly Current investments (+€250,000) and Net result for the year (+€170,611)
- Intangible fixed assets -€50,000
down €50,000 (-17.9%), from €280,000 to €230,000
- Receivables within one year +€19,059
up €19,059 (+43.8%), from €43,549 to €62,608
of which Other amounts receivable: +€26,566
- Receivables after one year -€15,467
down €15,467 (-18.4%), from €83,834 to €68,367
- Profit (loss) carried forward -€59,389
down €59,389 (-10.5%), from €564,148 to €504,759
- Debts after one year -€58,217
down €58,217 (-28.4%), from €204,667 to €146,451
- Tax, wage and social debts -€26,672
down €26,672 (-42.1%), from €63,378 to €36,707
of which Taxes: -€14,170
- Trade debts +€20,979
up €20,979 (+147%), from €14,256 to €35,234
- Current portion of long-term debt -€13,283
down €13,283 (-16.9%), from €78,656 to €65,373
- Gross operating margin -€60,293
down €60,293 (-7.9%), from €761,915 to €701,622
- Taxes -€9,259
down €9,259 (-14.9%), from €62,072 to €52,813
- Financial income +€9,022
up €9,022 (+843%), from €1,071 to €10,092
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 | €1,150,700 | €1,021,081 | -€129,619 | -11.3% |
| Fixed assets | 21/28 | €623,296 | €582,502 | -€40,794 | -6.5% |
| Intangible fixed assets | 21 | €280,000 | €230,000 | -€50,000 | -17.9% |
| Tangible fixed assets | 22/27 | €339,565 | €348,771 | +€9,206 | +2.7% |
| Land and buildings | 22 | €259,529 | €283,744 | +€24,215 | +9.3% |
| Plant, machinery and equipment | 23 | €30,771 | €40,696 | +€9,925 | +32.3% |
| Furniture and vehicles | 24 | €49,265 | €24,331 | -€24,935 | -50.6% |
| Financial fixed assets | 28 | €3,731 | €3,731 | = | 0.0% |
| Current assets | 29/58 | €527,404 | €438,579 | -€88,824 | -16.8% |
| Amounts receivable after more than one year | 29 | €83,834 | €68,367 | -€15,467 | -18.4% |
| Other amounts receivable | 291 | €83,834 | €68,367 | -€15,467 | -18.4% |
| Stocks and contracts in progress | 3 | €16,796 | €13,256 | -€3,540 | -21.1% |
| Stocks | 30/36 | €16,796 | €13,256 | -€3,540 | -21.1% |
| Amounts receivable within one year | 40/41 | €43,549 | €62,608 | +€19,059 | +43.8% |
| Trade receivables | 40 | €26,383 | €18,876 | -€7,507 | -28.5% |
| Other amounts receivable | 41 | €17,166 | €43,732 | +€26,566 | +155% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €132,310 | €293,996 | +€161,686 | +122% |
| Deferred charges and accrued income | 490/1 | €914 | €353 | -€561 | -61.4% |
| Total equity and liabilities | 10/49 | €1,150,700 | €1,021,081 | -€129,619 | -11.3% |
| Equity | 10/15 | €565,648 | €506,259 | -€59,389 | -10.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €564,148 | €504,759 | -€59,389 | -10.5% |
| Amounts payable | 17/49 | €585,052 | €514,822 | -€70,230 | -12.0% |
| Amounts payable after more than one year | 17 | €204,667 | €146,451 | -€58,217 | -28.4% |
| Financial debts | 170/4 | €204,667 | €146,451 | -€58,217 | -28.4% |
| Amounts payable within one year | 42/48 | €380,384 | €368,371 | -€12,013 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €78,656 | €65,373 | -€13,283 | -16.9% |
| Trade debts | 44 | €14,256 | €35,234 | +€20,979 | +147% |
| Suppliers | 440/4 | €14,256 | €35,234 | +€20,979 | +147% |
| Taxes, remuneration and social security | 45 | €63,378 | €36,707 | -€26,672 | -42.1% |
| Taxes | 450/3 | €41,113 | €26,943 | -€14,170 | -34.5% |
| Remuneration and social security | 454/9 | €22,265 | €9,764 | -€12,502 | -56.1% |
| Other amounts payable | 47/48 | €224,094 | €231,058 | +€6,964 | +3.1% |
| Remuneration, social security and pensions | 62 | €370,063 | €363,881 | -€6,182 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,423 | €113,019 | -€404 | -0.4% |
| Other operating charges | 640/8 | €6,248 | €3,348 | -€2,900 | -46.4% |
| Gross operating margin | 9900 | €761,915 | €701,622 | -€60,293 | -7.9% |
| Operating profit (loss) | 9901 | €272,182 | €221,375 | -€50,807 | -18.7% |
| Financial income | 75/76B | €1,071 | €10,092 | +€9,022 | +843% |
| Recurring financial income | 75 | €1,071 | €10,092 | +€9,022 | +843% |
| Financial charges | 65/66B | €9,962 | €8,044 | -€1,918 | -19.3% |
| Recurring financial charges | 65 | €9,962 | €8,044 | -€1,918 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €263,291 | €223,424 | -€39,867 | -15.1% |
| Income taxes | 67/77 | €62,072 | €52,813 | -€9,259 | -14.9% |
| Profit (loss) for the period | 9904 | €201,219 | €170,611 | -€30,608 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €201,219 | €170,611 | -€30,608 | -15.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.