ATELIERS FALISE: 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 FALISE
Largest movements
- Stocks and contracts -€11,964
down €11,964 (-12.0%), from €99,308 to €87,344
- Receivables within one year +€11,872
up €11,872 (+122%), from €9,735 to €21,608
of which Trade receivables: +€6,824
- Cash -€4,503
down €4,503 (-60.8%), from €7,409 to €2,906
mainly Net result for the year (-€14,619) and Receivables within one year (-€11,872)
- Profit (loss) carried forward -€14,619
down €14,619 (-14.9%), from -€97,826 to -€112,445
- Other debts +€11,741
up €11,741 (+7.7%), from €152,986 to €164,728
- Tax, wage and social debts -€8,464
down €8,464 (-100%), from €8,464 to €0
of which Remuneration and social security: -€5,686
- Trade debts +€6,479
up €6,479 (+285%), from €2,276 to €8,755
- Gross operating margin -€39,628
down €39,628 (-87.5%), from €45,308 to €5,680
- Staff costs -€27,011
down €27,011 (-63.1%), from €42,838 to €15,828
- Depreciation -€516
down €516 (-35.2%), from €1,465 to €949
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 | €125,014 | €120,152 | -€4,862 | -3.9% |
| Fixed assets | 21/28 | €4,460 | €4,133 | -€327 | -7.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,460 | €4,133 | -€327 | -7.3% |
| Plant, machinery and equipment | 23 | €4,460 | €3,635 | -€825 | -18.5% |
| Furniture and vehicles | 24 | €0 | €497 | +€497 | +2,487,250% |
| Current assets | 29/58 | €120,554 | €116,019 | -€4,535 | -3.8% |
| Stocks and contracts in progress | 3 | €99,308 | €87,344 | -€11,964 | -12.0% |
| Stocks | 30/36 | €99,308 | €87,344 | -€11,964 | -12.0% |
| Amounts receivable within one year | 40/41 | €9,735 | €21,608 | +€11,872 | +122% |
| Trade receivables | 40 | €9,735 | €16,559 | +€6,824 | +70.1% |
| Other amounts receivable | 41 | - | €5,048 | +€5,048 | |
| Cash at bank and in hand | 54/58 | €7,409 | €2,906 | -€4,503 | -60.8% |
| Deferred charges and accrued income | 490/1 | €4,101 | €4,161 | +€61 | +1.5% |
| Total equity and liabilities | 10/49 | €125,014 | €120,152 | -€4,862 | -3.9% |
| Equity | 10/15 | -€38,712 | -€53,331 | -€14,619 | -37.8% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €14,493 | €14,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,975 | €9,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,975 | €9,975 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,518 | €4,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,826 | -€112,445 | -€14,619 | -14.9% |
| Amounts payable | 17/49 | €163,726 | €173,482 | +€9,757 | +6.0% |
| Amounts payable within one year | 42/48 | €163,726 | €173,482 | +€9,757 | +6.0% |
| Trade debts | 44 | €2,276 | €8,755 | +€6,479 | +285% |
| Suppliers | 440/4 | €2,276 | €8,755 | +€6,479 | +285% |
| Taxes, remuneration and social security | 45 | €8,464 | €0 | -€8,464 | -100% |
| Taxes | 450/3 | €2,778 | €0 | -€2,778 | -100% |
| Remuneration and social security | 454/9 | €5,686 | €0 | -€5,686 | -100% |
| Other amounts payable | 47/48 | €152,986 | €164,728 | +€11,741 | +7.7% |
| Non-recurring operating income | 76A | €134 | €0 | -€134 | -100% |
| Remuneration, social security and pensions | 62 | €42,838 | €15,828 | -€27,011 | -63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,465 | €949 | -€516 | -35.2% |
| Other operating charges | 640/8 | €2,317 | €2,275 | -€42 | -1.8% |
| Gross operating margin | 9900 | €45,308 | €5,680 | -€39,628 | -87.5% |
| Operating profit (loss) | 9901 | -€1,313 | -€13,372 | -€12,059 | -919% |
| Financial income | 75/76B | €27 | €20 | -€7 | -25.4% |
| Recurring financial income | 75 | €27 | €20 | -€7 | -25.4% |
| Financial charges | 65/66B | €1,598 | €1,267 | -€331 | -20.7% |
| Recurring financial charges | 65 | €1,598 | €1,267 | -€331 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,884 | -€14,619 | -€11,735 | -407% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€2,884 | -€14,619 | -€11,735 | -407% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,884 | -€14,619 | -€11,735 | -407% |
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 30 October 2026 via checked.be.