ATELIERDUBBELOO: 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.
ATELIERDUBBELOO
Largest movements
- Tangible fixed assets -€35,603
down €35,603 (-14.9%), from €239,494 to €203,891
- Cash -€10,579
down €10,579 (-27.5%), from €38,483 to €27,904
mainly Net result for the year (-€20,001) and Current portion of long-term debt (-€19,663)
- Receivables within one year -€7,996
down €7,996 (-33.3%), from €23,995 to €15,998
of which Trade receivables: -€8,636
- Reserves -€20,001
down €20,001 (-17.7%), from €113,145 to €93,144
- Current portion of long-term debt -€19,663
down €19,663 (-57.6%), from €34,146 to €14,483
- Debts after one year -€14,483
down €14,483 (-10.8%), from €134,374 to €119,892
- Trade debts -€4,198
no longer reported in 2025 (was €4,198)
- Gross operating margin -€52,948
down €52,948 (-71.3%), from €74,286 to €21,337
- Depreciation +€3,484
up €3,484 (+10.8%), from €32,119 to €35,603
- Financial charges -€764
down €764 (-17.1%), from €4,482 to €3,718
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 | €308,461 | €252,593 | -€55,868 | -18.1% |
| Fixed assets | 21/28 | €239,594 | €203,991 | -€35,603 | -14.9% |
| Tangible fixed assets | 22/27 | €239,494 | €203,891 | -€35,603 | -14.9% |
| Land and buildings | 22 | €177,793 | €163,741 | -€14,051 | -7.9% |
| Plant, machinery and equipment | 23 | €17,433 | €11,959 | -€5,474 | -31.4% |
| Furniture and vehicles | 24 | €44,269 | €28,191 | -€16,078 | -36.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €68,867 | €48,602 | -€20,265 | -29.4% |
| Stocks and contracts in progress | 3 | €2,311 | €510 | -€1,801 | -77.9% |
| Stocks | 30/36 | €2,311 | €510 | -€1,801 | -77.9% |
| Amounts receivable within one year | 40/41 | €23,995 | €15,998 | -€7,996 | -33.3% |
| Trade receivables | 40 | €20,840 | €12,204 | -€8,636 | -41.4% |
| Other amounts receivable | 41 | €3,155 | €3,794 | +€640 | +20.3% |
| Cash at bank and in hand | 54/58 | €38,483 | €27,904 | -€10,579 | -27.5% |
| Deferred charges and accrued income | 490/1 | €4,079 | €4,189 | +€110 | +2.7% |
| Total equity and liabilities | 10/49 | €308,461 | €252,593 | -€55,868 | -18.1% |
| Equity | 10/15 | €131,745 | €111,744 | -€20,001 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,145 | €93,144 | -€20,001 | -17.7% |
| Distributable reserves | 133 | €113,145 | €93,144 | -€20,001 | -17.7% |
| Amounts payable | 17/49 | €176,716 | €140,849 | -€35,867 | -20.3% |
| Amounts payable after more than one year | 17 | €134,374 | €119,892 | -€14,483 | -10.8% |
| Financial debts | 170/4 | €134,374 | €119,892 | -€14,483 | -10.8% |
| Amounts payable within one year | 42/48 | €42,341 | €20,957 | -€21,384 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | €34,146 | €14,483 | -€19,663 | -57.6% |
| Trade debts | 44 | €4,198 | - | -€4,198 | |
| Suppliers | 440/4 | €4,198 | - | -€4,198 | |
| Other amounts payable | 47/48 | €3,998 | €6,474 | +€2,476 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,119 | €35,603 | +€3,484 | +10.8% |
| Other operating charges | 640/8 | €1,930 | €2,017 | +€87 | +4.5% |
| Gross operating margin | 9900 | €74,286 | €21,337 | -€52,948 | -71.3% |
| Operating profit (loss) | 9901 | €40,237 | -€16,283 | -€56,520 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,482 | €3,718 | -€764 | -17.1% |
| Recurring financial charges | 65 | €4,482 | €3,718 | -€764 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €35,754 | -€20,001 | -€55,756 | |
| Income taxes | 67/77 | €622 | - | -€622 | |
| Profit (loss) for the period | 9904 | €35,132 | -€20,001 | -€55,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,132 | -€20,001 | -€55,133 |
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 1 November 2026 via checked.be.