ATELIERHUB: 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.
ATELIERHUB
Largest movements
- Tangible fixed assets +€101,249
up €101,249 (+16.5%), from €612,847 to €714,095
of which Other tangible fixed assets: +€79,204
- Receivables within one year -€89,330
down €89,330 (-73.4%), from €121,768 to €32,437
of which Trade receivables: -€55,115
- Cash -€46,452
down €46,452 (-93.6%), from €49,615 to €3,163
mainly Investment in fixed assets (net) (-€162,672) and Trade debts (-€97,064)
- Other debts +€186,354
up €186,354 (+398%), from €46,843 to €233,196
- Trade debts -€97,064
down €97,064 (-81.4%), from €119,297 to €22,234
- Profit (loss) carried forward -€96,784
down €96,784 (-139%), from -€69,746 to -€166,530
- Debts after one year -€26,680
down €26,680 (-10.1%), from €263,853 to €237,174
- Depreciation +€41,744
up €41,744 (+212%), from €19,679 to €61,423
- Gross operating margin +€17,958
up €17,958 (+44.6%), from -€40,282 to -€22,324
- Financial charges +€6,372
up €6,372 (+99.0%), from €6,439 to €12,811
- Other operating charges -€2,956
down €2,956 (-89.3%), from €3,309 to €353
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 | €788,168 | €754,989 | -€33,178 | -4.2% |
| Fixed assets | 21/28 | €612,847 | €714,095 | +€101,249 | +16.5% |
| Tangible fixed assets | 22/27 | €612,847 | €714,095 | +€101,249 | +16.5% |
| Plant, machinery and equipment | 23 | €87,431 | €95,113 | +€7,682 | +8.8% |
| Furniture and vehicles | 24 | €12,008 | €26,371 | +€14,362 | +120% |
| Other tangible fixed assets | 26 | €513,407 | €592,612 | +€79,204 | +15.4% |
| Current assets | 29/58 | €175,321 | €40,894 | -€134,427 | -76.7% |
| Stocks and contracts in progress | 3 | €105 | €3,418 | +€3,313 | +3,155% |
| Stocks | 30/36 | €105 | €3,418 | +€3,313 | +3,155% |
| Amounts receivable within one year | 40/41 | €121,768 | €32,437 | -€89,330 | -73.4% |
| Trade receivables | 40 | €78,935 | €23,820 | -€55,115 | -69.8% |
| Other amounts receivable | 41 | €42,833 | €8,618 | -€34,215 | -79.9% |
| Cash at bank and in hand | 54/58 | €49,615 | €3,163 | -€46,452 | -93.6% |
| Deferred charges and accrued income | 490/1 | €3,833 | €1,875 | -€1,957 | -51.1% |
| Total equity and liabilities | 10/49 | €788,168 | €754,989 | -€33,178 | -4.2% |
| Equity | 10/15 | €330,254 | €233,470 | -€96,784 | -29.3% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,746 | -€166,530 | -€96,784 | -139% |
| Amounts payable | 17/49 | €457,914 | €521,520 | +€63,606 | +13.9% |
| Amounts payable after more than one year | 17 | €263,853 | €237,174 | -€26,680 | -10.1% |
| Financial debts | 170/4 | €263,853 | €237,174 | -€26,680 | -10.1% |
| Amounts payable within one year | 42/48 | €194,061 | €284,346 | +€90,285 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €25,727 | €26,680 | +€952 | +3.7% |
| Trade debts | 44 | €119,297 | €22,234 | -€97,064 | -81.4% |
| Suppliers | 440/4 | €119,297 | €22,234 | -€97,064 | -81.4% |
| Taxes, remuneration and social security | 45 | €2,193 | €2,236 | +€43 | +2.0% |
| Taxes | 450/3 | €2,193 | €2,236 | +€43 | +2.0% |
| Other amounts payable | 47/48 | €46,843 | €233,196 | +€186,354 | +398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,679 | €61,423 | +€41,744 | +212% |
| Other operating charges | 640/8 | €3,309 | €353 | -€2,956 | -89.3% |
| Gross operating margin | 9900 | -€40,282 | -€22,324 | +€17,958 | +44.6% |
| Operating profit (loss) | 9901 | -€63,270 | -€84,100 | -€20,830 | -32.9% |
| Financial income | 75/76B | €83 | €291 | +€208 | +251% |
| Recurring financial income | 75 | €83 | €291 | +€208 | +251% |
| Financial charges | 65/66B | €6,439 | €12,811 | +€6,372 | +99.0% |
| Recurring financial charges | 65 | €6,439 | €12,811 | +€6,372 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | -€69,626 | -€96,620 | -€26,994 | -38.8% |
| Income taxes | 67/77 | €120 | €164 | +€43 | +36.0% |
| Profit (loss) for the period | 9904 | -€69,746 | -€96,784 | -€27,037 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,746 | -€96,784 | -€27,037 | -38.8% |
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 14 October 2026 via checked.be.