ATELJEE 19: 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.
ATELJEE 19
Largest movements
- Tangible fixed assets -€15,256
down €15,256 (-39.1%), from €38,990 to €23,734
of which Furniture and vehicles: -€15,093
- Cash -€10,023
down €10,023 (-64.6%), from €15,525 to €5,502
mainly Trade debts (-€15,047) and Other debts (-€11,130)
- Receivables within one year -€9,296
down €9,296 (-27.5%), from €33,771 to €24,475
of which Trade receivables: -€12,303
- Trade debts -€15,047
down €15,047 (-82.0%), from €18,357 to €3,311
- Other debts -€11,130
down €11,130 (-9.2%), from €121,426 to €110,295
- Debts after one year -€10,583
down €10,583 (-85.2%), from €12,420 to €1,837
- Gross operating margin -€11,229
down €11,229 (-30.2%), from €37,146 to €25,917
- Taxes -€3,071
down €3,071 (-67.6%), from €4,543 to €1,472
- Depreciation +€2,765
up €2,765 (+18.0%), from €15,328 to €18,093
- Staff costs +€1,425
up €1,425 (+223%), from €640 to €2,065
- Other operating charges -€605
down €605 (-32.9%), from €1,840 to €1,236
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 | €200,939 | €166,365 | -€34,575 | -17.2% |
| Fixed assets | 21/28 | €151,643 | €136,387 | -€15,256 | -10.1% |
| Tangible fixed assets | 22/27 | €38,990 | €23,734 | -€15,256 | -39.1% |
| Plant, machinery and equipment | 23 | €477 | €314 | -€163 | -34.2% |
| Furniture and vehicles | 24 | €38,513 | €23,420 | -€15,093 | -39.2% |
| Financial fixed assets | 28 | €112,653 | €112,653 | = | 0.0% |
| Current assets | 29/58 | €49,296 | €29,978 | -€19,319 | -39.2% |
| Amounts receivable within one year | 40/41 | €33,771 | €24,475 | -€9,296 | -27.5% |
| Trade receivables | 40 | €31,934 | €19,631 | -€12,303 | -38.5% |
| Other amounts receivable | 41 | €1,837 | €4,845 | +€3,007 | +164% |
| Cash at bank and in hand | 54/58 | €15,525 | €5,502 | -€10,023 | -64.6% |
| Total equity and liabilities | 10/49 | €200,939 | €166,365 | -€34,575 | -17.2% |
| Equity | 10/15 | €32,885 | €34,433 | +€1,548 | +4.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,885 | €24,433 | +€1,548 | +6.8% |
| Amounts payable | 17/49 | €168,055 | €131,932 | -€36,123 | -21.5% |
| Amounts payable after more than one year | 17 | €12,420 | €1,837 | -€10,583 | -85.2% |
| Financial debts | 170/4 | €12,420 | €1,837 | -€10,583 | -85.2% |
| Amounts payable within one year | 42/48 | €155,634 | €130,095 | -€25,540 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €9,868 | €10,583 | +€715 | +7.3% |
| Trade debts | 44 | €18,357 | €3,311 | -€15,047 | -82.0% |
| Suppliers | 440/4 | €18,357 | €3,311 | -€15,047 | -82.0% |
| Taxes, remuneration and social security | 45 | €5,984 | €5,905 | -€78 | -1.3% |
| Taxes | 450/3 | €5,984 | €5,905 | -€78 | -1.3% |
| Other amounts payable | 47/48 | €121,426 | €110,295 | -€11,130 | -9.2% |
| Remuneration, social security and pensions | 62 | €640 | €2,065 | +€1,425 | +223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,328 | €18,093 | +€2,765 | +18.0% |
| Other operating charges | 640/8 | €1,840 | €1,236 | -€605 | -32.9% |
| Gross operating margin | 9900 | €37,146 | €25,917 | -€11,229 | -30.2% |
| Operating profit (loss) | 9901 | €19,338 | €4,524 | -€14,814 | -76.6% |
| Financial income | 75/76B | €168 | €43 | -€125 | -74.3% |
| Recurring financial income | 75 | €168 | €43 | -€125 | -74.3% |
| Financial charges | 65/66B | €1,704 | €1,547 | -€157 | -9.2% |
| Recurring financial charges | 65 | €1,704 | €1,547 | -€157 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €17,802 | €3,020 | -€14,782 | -83.0% |
| Income taxes | 67/77 | €4,543 | €1,472 | -€3,071 | -67.6% |
| Profit (loss) for the period | 9904 | €13,259 | €1,548 | -€11,711 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,259 | €1,548 | -€11,711 | -88.3% |
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 24 October 2026 via checked.be.