Ateliers des Petits Pas: 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.
Ateliers des Petits Pas
Largest movements
- Cash +€32,133
up €32,133 (+23.3%), from €138,206 to €170,339
mainly Accrued charges and deferred income (+€12,238) and Tax, wage and social debts (+€9,264)
- Deferred charges and accrued income -€3,455
down €3,455 (-38.0%), from €9,087 to €5,632
- Accrued charges and deferred income +€12,238
up €12,238 (+1,360%), from €900 to €13,138
- Tax, wage and social debts +€9,264
up €9,264 (+10.6%), from €87,741 to €97,005
of which Remuneration and social security: +€8,537
- Reserves +€6,000
up €6,000 (+10.2%), from €58,678 to €64,678
- Provisions -€2,831
down €2,831 (-56.5%), from €5,007 to €2,176
- Trade debts +€2,652
up €2,652 (+117%), from €2,267 to €4,919
- Staff costs +€32,401
up €32,401 (+5.3%), from €615,286 to €647,687
- Gross operating margin +€25,191
up €25,191 (+4.0%), from €629,083 to €654,274
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 | €201,077 | €229,503 | +€28,426 | +14.1% |
| Fixed assets | 21/28 | €2,986 | €2,272 | -€714 | -23.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,682 | €968 | -€714 | -42.5% |
| Plant, machinery and equipment | 23 | €1,682 | €968 | -€714 | -42.5% |
| Financial fixed assets | 28 | €1,304 | €1,305 | +€1 | 0.0% |
| Current assets | 29/58 | €198,091 | €227,230 | +€29,139 | +14.7% |
| Amounts receivable within one year | 40/41 | €50,798 | €51,259 | +€461 | +0.9% |
| Other amounts receivable | 41 | €50,798 | €51,259 | +€461 | +0.9% |
| Cash at bank and in hand | 54/58 | €138,206 | €170,339 | +€32,133 | +23.3% |
| Deferred charges and accrued income | 490/1 | €9,087 | €5,632 | -€3,455 | -38.0% |
| Total equity and liabilities | 10/49 | €201,077 | €229,503 | +€28,426 | +14.1% |
| Equity | 10/15 | €99,322 | €106,424 | +€7,102 | +7.2% |
| Contributions | 10/11 | €14,420 | €14,420 | -€0 | 0.0% |
| Capital | 10 | €14,420 | €14,420 | -€0 | 0.0% |
| Reserves | 13 | €58,678 | €64,678 | +€6,000 | +10.2% |
| Profit (loss) carried forward | 14 | €26,224 | €27,326 | +€1,102 | +4.2% |
| Provisions and deferred taxes | 16 | €5,007 | €2,176 | -€2,831 | -56.5% |
| Provisions for liabilities and charges | 160/5 | €5,007 | €2,176 | -€2,831 | -56.5% |
| Environmental obligations | 163 | €5,007 | €2,176 | -€2,831 | -56.5% |
| Amounts payable | 17/49 | €96,748 | €120,902 | +€24,154 | +25.0% |
| Amounts payable after more than one year | 17 | €5,840 | €5,840 | +€0 | 0.0% |
| Other amounts payable | 178/9 | €5,840 | €5,840 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €90,008 | €101,924 | +€11,916 | +13.2% |
| Trade debts | 44 | €2,267 | €4,919 | +€2,652 | +117% |
| Suppliers | 440/4 | €2,267 | €4,919 | +€2,652 | +117% |
| Taxes, remuneration and social security | 45 | €87,741 | €97,005 | +€9,264 | +10.6% |
| Taxes | 450/3 | €9,178 | €9,905 | +€727 | +7.9% |
| Remuneration and social security | 454/9 | €78,563 | €87,100 | +€8,537 | +10.9% |
| Accrued charges and deferred income | 492/3 | €900 | €13,138 | +€12,238 | +1,360% |
| Turnover | 70 | €16,294 | €17,829 | +€1,535 | +9.4% |
| Membership fees, donations, legacies and grants | 73 | €712,173 | - | -€712,173 | |
| Goods, raw materials, services and sundry goods | 60/61 | €99,385 | €97,976 | -€1,409 | -1.4% |
| Remuneration, social security and pensions | 62 | €615,286 | €647,687 | +€32,401 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,928 | €714 | -€3,214 | -81.8% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €629,083 | €654,274 | +€25,191 | +4.0% |
| Operating profit (loss) | 9901 | €9,863 | €8,705 | -€1,158 | -11.7% |
| Financial charges | 65/66B | €149 | €1,603 | +€1,454 | +976% |
| Recurring financial charges | 65 | €149 | €191 | +€42 | +28.5% |
| Non-recurring financial charges | 66B | - | €1,411 | +€1,411 | |
| Profit (loss) for the period before taxes | 9903 | €9,714 | €7,102 | -€2,612 | -26.9% |
| Profit (loss) for the period | 9904 | €9,714 | €7,102 | -€2,612 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,714 | €7,102 | -€2,612 | -26.9% |
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.