Ateljé D: 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.
Ateljé D
Largest movements
- Cash +€33,879
up €33,879 (+18.7%), from €181,052 to €214,931
mainly Net result for the year (+€24,081) and Depreciation (+€18,037)
- Tangible fixed assets -€18,037
down €18,037 (-24.7%), from €73,103 to €55,066
of which Plant, machinery and equipment: -€9,960
- Receivables within one year -€4,527
down €4,527 (-15.8%), from €28,667 to €24,140
of which Trade receivables: -€3,467
- Other debts +€15,001
up €15,001 (+80.8%), from €18,569 to €33,569
- Debts after one year -€5,094
down €5,094 (-20.7%), from €24,598 to €19,503
- Reserves +€4,901
up €4,901 (+2.3%), from €217,423 to €222,325
- Trade debts -€3,511
down €3,511 (-83.2%), from €4,219 to €708
- Gross operating margin -€19,567
down €19,567 (-25.2%), from €77,626 to €58,060
- Taxes -€7,281
down €7,281 (-36.2%), from €20,121 to €12,841
- Other operating charges -€4,106
down €4,106 (-74.1%), from €5,538 to €1,433
- Depreciation +€2,908
up €2,908 (+19.2%), from €15,129 to €18,037
- Financial income -€992
down €992 (-100.0%), from €992 to €0
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 | €283,197 | €296,598 | +€13,400 | +4.7% |
| Fixed assets | 21/28 | €73,103 | €55,066 | -€18,037 | -24.7% |
| Tangible fixed assets | 22/27 | €73,103 | €55,066 | -€18,037 | -24.7% |
| Land and buildings | 22 | €3,870 | €3,032 | -€839 | -21.7% |
| Plant, machinery and equipment | 23 | €36,365 | €26,405 | -€9,960 | -27.4% |
| Leasing and similar rights | 25 | €32,868 | €25,630 | -€7,238 | -22.0% |
| Current assets | 29/58 | €210,094 | €241,532 | +€31,437 | +15.0% |
| Amounts receivable within one year | 40/41 | €28,667 | €24,140 | -€4,527 | -15.8% |
| Trade receivables | 40 | €8,378 | €4,911 | -€3,467 | -41.4% |
| Other amounts receivable | 41 | €20,289 | €19,229 | -€1,060 | -5.2% |
| Cash at bank and in hand | 54/58 | €181,052 | €214,931 | +€33,879 | +18.7% |
| Deferred charges and accrued income | 490/1 | €376 | €2,461 | +€2,085 | +555% |
| Total equity and liabilities | 10/49 | €283,197 | €296,598 | +€13,400 | +4.7% |
| Equity | 10/15 | €219,423 | €224,325 | +€4,901 | +2.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €217,423 | €222,325 | +€4,901 | +2.3% |
| Distributable reserves | 133 | €217,423 | €222,325 | +€4,901 | +2.3% |
| Amounts payable | 17/49 | €63,774 | €72,273 | +€8,499 | +13.3% |
| Amounts payable after more than one year | 17 | €24,598 | €19,503 | -€5,094 | -20.7% |
| Financial debts | 170/4 | €24,598 | €19,503 | -€5,094 | -20.7% |
| Amounts payable within one year | 42/48 | €39,176 | €52,770 | +€13,593 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | €4,814 | €5,094 | +€281 | +5.8% |
| Trade debts | 44 | €4,219 | €708 | -€3,511 | -83.2% |
| Suppliers | 440/4 | €4,219 | €708 | -€3,511 | -83.2% |
| Taxes, remuneration and social security | 45 | €11,575 | €13,398 | +€1,823 | +15.8% |
| Taxes | 450/3 | €11,575 | €13,398 | +€1,823 | +15.8% |
| Other amounts payable | 47/48 | €18,569 | €33,569 | +€15,001 | +80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,129 | €18,037 | +€2,908 | +19.2% |
| Other operating charges | 640/8 | €5,538 | €1,433 | -€4,106 | -74.1% |
| Gross operating margin | 9900 | €77,626 | €58,060 | -€19,567 | -25.2% |
| Operating profit (loss) | 9901 | €56,959 | €38,590 | -€18,369 | -32.2% |
| Financial income | 75/76B | €992 | €0 | -€992 | -100.0% |
| Recurring financial income | 75 | €992 | €0 | -€992 | -100.0% |
| Financial charges | 65/66B | €1,136 | €1,669 | +€532 | +46.9% |
| Recurring financial charges | 65 | €1,136 | €1,669 | +€532 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €56,815 | €36,922 | -€19,894 | -35.0% |
| Income taxes | 67/77 | €20,121 | €12,841 | -€7,281 | -36.2% |
| Profit (loss) for the period | 9904 | €36,694 | €24,081 | -€12,613 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,694 | €24,081 | -€12,613 | -34.4% |
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 18 October 2026 via checked.be.