ATELIERS KLEINERMANN: 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 KLEINERMANN
Largest movements
- Cash +€37,061
up €37,061 (+29.7%), from €124,920 to €161,981
mainly Net result for the year (+€39,848) and Tax, wage and social debts (+€15,613)
- Tangible fixed assets -€6,728
down €6,728 (-43.1%), from €15,598 to €8,870
of which Furniture and vehicles: -€5,888
- Profit (loss) carried forward +€39,848
up €39,848 (+52.3%), from €76,224 to €116,072
- Trade debts -€22,840
down €22,840 (-91.1%), from €25,061 to €2,221
- Tax, wage and social debts +€15,613
up €15,613 (+240%), from €6,514 to €22,127
of which Remuneration and social security: +€11,565
- Reserves -€4,973
down €4,973 (-72.8%), from €6,833 to €1,860
- Gross operating margin +€65,654
up €65,654 (+1,971%), from €3,331 to €68,984
- Staff costs +€15,630
up €15,630 (+828%), from €1,887 to €17,517
- Other operating charges -€7,401
down €7,401 (-91.3%), from €8,103 to €702
- Write-downs +€6,843
up €6,843, from -€6,843 to €0
- Depreciation +€1,565
up €1,565 (+35.4%), from €4,427 to €5,993
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 | €151,733 | €180,850 | +€29,116 | +19.2% |
| Fixed assets | 21/28 | €15,598 | €8,870 | -€6,728 | -43.1% |
| Tangible fixed assets | 22/27 | €15,598 | €8,870 | -€6,728 | -43.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €13,840 | €7,952 | -€5,888 | -42.5% |
| Other tangible fixed assets | 26 | €1,758 | €918 | -€840 | -47.8% |
| Current assets | 29/58 | €136,135 | €171,979 | +€35,844 | +26.3% |
| Amounts receivable within one year | 40/41 | €9,520 | €9,928 | +€408 | +4.3% |
| Trade receivables | 40 | €9,520 | €4,502 | -€5,018 | -52.7% |
| Other amounts receivable | 41 | - | €5,426 | +€5,426 | |
| Cash at bank and in hand | 54/58 | €124,920 | €161,981 | +€37,061 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,695 | €70 | -€1,625 | -95.8% |
| Total equity and liabilities | 10/49 | €151,733 | €180,850 | +€29,116 | +19.2% |
| Equity | 10/15 | €101,657 | €136,532 | +€34,875 | +34.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,833 | €1,860 | -€4,973 | -72.8% |
| Distributable reserves | 133 | €6,833 | €1,860 | -€4,973 | -72.8% |
| Profit (loss) carried forward | 14 | €76,224 | €116,072 | +€39,848 | +52.3% |
| Amounts payable | 17/49 | €50,076 | €44,317 | -€5,759 | -11.5% |
| Amounts payable within one year | 42/48 | €50,076 | €43,950 | -€6,126 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €921 | €638 | -€282 | -30.7% |
| Trade debts | 44 | €25,061 | €2,221 | -€22,840 | -91.1% |
| Suppliers | 440/4 | €25,061 | €2,221 | -€22,840 | -91.1% |
| Taxes, remuneration and social security | 45 | €6,514 | €22,127 | +€15,613 | +240% |
| Taxes | 450/3 | €6,514 | €10,563 | +€4,049 | +62.2% |
| Remuneration and social security | 454/9 | €0 | €11,565 | +€11,565 | |
| Other amounts payable | 47/48 | €17,581 | €18,964 | +€1,383 | +7.9% |
| Accrued charges and deferred income | 492/3 | - | €367 | +€367 | |
| Remuneration, social security and pensions | 62 | €1,887 | €17,517 | +€15,630 | +828% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,427 | €5,993 | +€1,565 | +35.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,843 | €0 | +€6,843 | |
| Other operating charges | 640/8 | €8,103 | €702 | -€7,401 | -91.3% |
| Non-recurring operating charges | 66A | - | €1,739 | +€1,739 | |
| Gross operating margin | 9900 | €3,331 | €68,984 | +€65,654 | +1,971% |
| Operating profit (loss) | 9901 | -€4,243 | €43,033 | +€47,276 | |
| Financial income | 75/76B | €9 | €1 | -€8 | -87.8% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -87.8% |
| Financial charges | 65/66B | €666 | €697 | +€30 | +4.6% |
| Recurring financial charges | 65 | €666 | €697 | +€30 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,901 | €42,338 | +€47,238 | |
| Income taxes | 67/77 | €1,818 | €2,489 | +€671 | +36.9% |
| Profit (loss) for the period | 9904 | -€6,719 | €39,848 | +€46,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,719 | €39,848 | +€46,567 |
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 27 October 2026 via checked.be.