atelierbertin: 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.
atelierbertin
Largest movements
- Receivables within one year -€34,719
down €34,719 (-47.3%), from €73,383 to €38,664
of which Trade receivables: -€35,997
- Cash +€6,734
up €6,734 (+5,823%), from €116 to €6,849
mainly Receivables within one year (+€34,719) and Tax, wage and social debts (+€14,670)
- Tangible fixed assets -€4,942
down €4,942 (-24.0%), from €20,629 to €15,687
of which Furniture and vehicles: -€4,000
- Other debts -€42,432
down €42,432 (-97.0%), from €43,757 to €1,325
- Tax, wage and social debts +€14,670
up €14,670 (+194%), from €7,548 to €22,219
- Advances received -€4,010
down €4,010 (-12.3%), from €32,500 to €28,490
- Profit (loss) carried forward -€2,237
down €2,237 (-5.5%), from -€40,959 to -€43,196
- Trade debts +€1,081
up €1,081 (+11.7%), from €9,221 to €10,302
- Gross operating margin +€5,304
up €5,304, from -€206 to €5,099
- Other operating charges +€798
up €798 (+166%), from €480 to €1,278
- Financial charges -€289
down €289 (-20.6%), from €1,404 to €1,115
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 | €94,128 | €61,200 | -€32,928 | -35.0% |
| Fixed assets | 21/28 | €20,629 | €15,687 | -€4,942 | -24.0% |
| Tangible fixed assets | 22/27 | €20,629 | €15,687 | -€4,942 | -24.0% |
| Furniture and vehicles | 24 | €14,915 | €10,915 | -€4,000 | -26.8% |
| Other tangible fixed assets | 26 | €5,714 | €4,772 | -€942 | -16.5% |
| Current assets | 29/58 | €73,499 | €45,514 | -€27,985 | -38.1% |
| Amounts receivable within one year | 40/41 | €73,383 | €38,664 | -€34,719 | -47.3% |
| Trade receivables | 40 | €73,316 | €37,320 | -€35,997 | -49.1% |
| Other amounts receivable | 41 | €67 | €1,345 | +€1,277 | +1,904% |
| Cash at bank and in hand | 54/58 | €116 | €6,849 | +€6,734 | +5,823% |
| Total equity and liabilities | 10/49 | €94,128 | €61,200 | -€32,928 | -35.0% |
| Equity | 10/15 | -€17,899 | -€20,136 | -€2,237 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 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% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,959 | -€43,196 | -€2,237 | -5.5% |
| Amounts payable | 17/49 | €112,027 | €81,336 | -€30,691 | -27.4% |
| Amounts payable after more than one year | 17 | €19,000 | €19,000 | = | 0.0% |
| Financial debts | 170/4 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,027 | €62,336 | -€30,691 | -33.0% |
| Financial debts | 43 | €1 | €1 | = | 0.0% |
| Credit institutions | 430/8 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €9,221 | €10,302 | +€1,081 | +11.7% |
| Suppliers | 440/4 | €9,221 | €10,302 | +€1,081 | +11.7% |
| Advances received on contracts in progress | 46 | €32,500 | €28,490 | -€4,010 | -12.3% |
| Taxes, remuneration and social security | 45 | €7,548 | €22,219 | +€14,670 | +194% |
| Taxes | 450/3 | €7,548 | €22,219 | +€14,670 | +194% |
| Other amounts payable | 47/48 | €43,757 | €1,325 | -€42,432 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,942 | €4,942 | = | 0.0% |
| Other operating charges | 640/8 | €480 | €1,278 | +€798 | +166% |
| Gross operating margin | 9900 | -€206 | €5,099 | +€5,304 | |
| Operating profit (loss) | 9901 | -€5,629 | -€1,122 | +€4,507 | +80.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,404 | €1,115 | -€289 | -20.6% |
| Recurring financial charges | 65 | €1,404 | €1,115 | -€289 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,031 | -€2,237 | +€4,794 | +68.2% |
| Profit (loss) for the period | 9904 | -€7,031 | -€2,237 | +€4,794 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,031 | -€2,237 | +€4,794 | +68.2% |
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.