ATELIERBUITEN: 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.
ATELIERBUITEN
Largest movements
- Tangible fixed assets +€14,540
up €14,540 (+98.4%), from €14,769 to €29,309
of which Furniture and vehicles: +€13,569
- Cash +€8,118
up €8,118 (+9.9%), from €82,320 to €90,438
mainly Debts after one year (+€8,991) and Depreciation (+€7,673)
- Receivables within one year +€6,288
up €6,288 (+30.3%), from €20,782 to €27,070
- Debts after one year +€8,991
new in 2025: €8,991
- Reserves +€7,574
up €7,574 (+14.9%), from €50,862 to €58,436
- Other debts +€7,289
up €7,289 (+17.2%), from €42,427 to €49,716
- Current portion of long-term debt +€3,645
new in 2025: €3,645
- Gross operating margin +€3,487
up €3,487 (+24.7%), from €14,118 to €17,605
- Depreciation -€2,011
down €2,011 (-20.8%), from €9,684 to €7,673
- Financial charges +€570
up €570 (+589%), from €97 to €666
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 | €121,604 | €150,191 | +€28,586 | +23.5% |
| Fixed assets | 21/28 | €15,494 | €29,309 | +€13,815 | +89.2% |
| Intangible fixed assets | 21 | €725 | - | -€725 | |
| Tangible fixed assets | 22/27 | €14,769 | €29,309 | +€14,540 | +98.4% |
| Plant, machinery and equipment | 23 | €8,528 | €9,499 | +€971 | +11.4% |
| Furniture and vehicles | 24 | €6,241 | €19,810 | +€13,569 | +217% |
| Current assets | 29/58 | €106,110 | €120,881 | +€14,771 | +13.9% |
| Amounts receivable within one year | 40/41 | €20,782 | €27,070 | +€6,288 | +30.3% |
| Trade receivables | 40 | €20,782 | €27,070 | +€6,288 | +30.3% |
| Cash at bank and in hand | 54/58 | €82,320 | €90,438 | +€8,118 | +9.9% |
| Deferred charges and accrued income | 490/1 | €3,009 | €3,374 | +€365 | +12.1% |
| Total equity and liabilities | 10/49 | €121,604 | €150,191 | +€28,586 | +23.5% |
| Equity | 10/15 | €63,862 | €71,436 | +€7,574 | +11.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €50,862 | €58,436 | +€7,574 | +14.9% |
| Distributable reserves | 133 | €50,862 | €58,436 | +€7,574 | +14.9% |
| Amounts payable | 17/49 | €57,742 | €78,754 | +€21,012 | +36.4% |
| Amounts payable after more than one year | 17 | - | €8,991 | +€8,991 | |
| Financial debts | 170/4 | - | €8,991 | +€8,991 | |
| Amounts payable within one year | 42/48 | €57,222 | €69,038 | +€11,816 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,645 | +€3,645 | |
| Trade debts | 44 | €12,332 | €12,434 | +€102 | +0.8% |
| Suppliers | 440/4 | €12,332 | €12,434 | +€102 | +0.8% |
| Taxes, remuneration and social security | 45 | €2,463 | €3,243 | +€779 | +31.6% |
| Taxes | 450/3 | €2,463 | €3,243 | +€779 | +31.6% |
| Other amounts payable | 47/48 | €42,427 | €49,716 | +€7,289 | +17.2% |
| Accrued charges and deferred income | 492/3 | €520 | €725 | +€205 | +39.4% |
| Non-recurring operating income | 76A | - | €1,354 | +€1,354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,684 | €7,673 | -€2,011 | -20.8% |
| Other operating charges | 640/8 | €969 | €988 | +€19 | +1.9% |
| Gross operating margin | 9900 | €14,118 | €17,605 | +€3,487 | +24.7% |
| Operating profit (loss) | 9901 | €3,465 | €8,944 | +€5,479 | +158% |
| Financial income | 75/76B | €7 | €29 | +€22 | +304% |
| Recurring financial income | 75 | €7 | €29 | +€22 | +304% |
| Financial charges | 65/66B | €97 | €666 | +€570 | +589% |
| Recurring financial charges | 65 | €97 | €666 | +€570 | +589% |
| Profit (loss) for the period before taxes | 9903 | €3,376 | €8,306 | +€4,931 | +146% |
| Income taxes | 67/77 | €745 | €732 | -€13 | -1.8% |
| Profit (loss) for the period | 9904 | €2,631 | €7,574 | +€4,944 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €2,631 | €7,574 | +€4,944 | +188% |
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 1 November 2026 via checked.be.