ATELJEE 94: what changed
Two fiscal 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 94
Largest movements
- Tangible fixed assets -€114,592
down €114,592 (-14.3%), from €804,127 to €689,534
of which Plant, machinery and equipment: -€71,619
- Cash +€48,043
up €48,043 (+37.2%), from €129,164 to €177,208
mainly Trade debts (+€219,112) and Depreciation (+€130,916)
- Receivables within one year +€39,414
up €39,414 (+75.7%), from €52,070 to €91,484
of which Trade receivables: +€38,811
- Stocks and contracts +€28,788
up €28,788 (+113.3%), from €25,412 to €54,200
of which Stocks: +€14,588
- Deferred charges and accrued income +€15,467
up €15,467 (+181.3%), from €8,530 to €23,996
- Debts after one year -€236,331
down €236,331 (-34.0%), from €695,197 to €458,865
- Trade debts +€219,112
up €219,112 (+184.2%), from €118,956 to €338,069
- Other debts +€68,025
up €68,025 (+43.5%), from €156,212 to €224,237
- Accrued charges and deferred income -€58,995
down €58,995 (-63.3%), from €93,206 to €34,210
- Profit (loss) carried forward +€53,424
up €53,424 (+20.0%), from -€267,454 to -€214,030
- Gross operating margin -€44,634
down €44,634 (-8.2%), from €546,391 to €501,757
- Other operating charges -€39,396
down €39,396 (-85.7%), from €45,994 to €6,599
- Staff costs -€9,535
down €9,535 (-3.1%), from €304,146 to €294,611
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,037,500 | €1,052,120 | +€14,620 | +1.4% |
| Fixed assets | 21/28 | €822,324 | €705,232 | -€117,092 | -14.2% |
| Intangible fixed assets | 21 | €18,198 | €15,698 | -€2,500 | -13.7% |
| Tangible fixed assets | 22/27 | €804,127 | €689,534 | -€114,592 | -14.3% |
| Land and buildings | 22 | €252,617 | €218,323 | -€34,294 | -13.6% |
| Plant, machinery and equipment | 23 | €536,973 | €465,354 | -€71,619 | -13.3% |
| Furniture and vehicles | 24 | €7,361 | €5,857 | -€1,503 | -20.4% |
| Other tangible fixed assets | 26 | €7,177 | €0 | -€7,177 | -100.0% |
| Current assets | 29/58 | €215,176 | €346,888 | +€131,713 | +61.2% |
| Stocks and contracts in progress | 3 | €25,412 | €54,200 | +€28,788 | +113.3% |
| Stocks | 30/36 | €25,412 | €40,000 | +€14,588 | +57.4% |
| Contracts in progress | 37 | - | €14,200 | +€14,200 | |
| Amounts receivable within one year | 40/41 | €52,070 | €91,484 | +€39,414 | +75.7% |
| Trade receivables | 40 | €52,070 | €90,881 | +€38,811 | +74.5% |
| Other amounts receivable | 41 | €0 | €604 | +€604 | |
| Cash at bank and in hand | 54/58 | €129,164 | €177,208 | +€48,043 | +37.2% |
| Deferred charges and accrued income | 490/1 | €8,530 | €23,996 | +€15,467 | +181.3% |
| Total equity and liabilities | 10/49 | €1,037,500 | €1,052,120 | +€14,620 | +1.4% |
| Equity | 10/15 | -€231,717 | -€178,293 | +€53,424 | +23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,536 | €29,536 | = | 0.0% |
| Distributable reserves | 133 | €29,536 | €29,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,454 | -€214,030 | +€53,424 | +20.0% |
| Amounts payable | 17/49 | €1,269,217 | €1,230,414 | -€38,804 | -3.1% |
| Amounts payable after more than one year | 17 | €695,197 | €458,865 | -€236,331 | -34.0% |
| Financial debts | 170/4 | €695,197 | €458,865 | -€236,331 | -34.0% |
| Amounts payable within one year | 42/48 | €480,815 | €737,338 | +€256,523 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €84,908 | €60,189 | -€24,719 | -29.1% |
| Financial debts | 43 | €417 | €417 | = | 0.0% |
| Credit institutions | 430/8 | €417 | €417 | = | 0.0% |
| Trade debts | 44 | €118,956 | €338,069 | +€219,112 | +184.2% |
| Suppliers | 440/4 | €118,956 | €338,069 | +€219,112 | +184.2% |
| Advances received on contracts in progress | 46 | €15,643 | €15,082 | -€561 | -3.6% |
| Taxes, remuneration and social security | 45 | €104,680 | €99,345 | -€5,335 | -5.1% |
| Taxes | 450/3 | €59,926 | €49,839 | -€10,087 | -16.8% |
| Remuneration and social security | 454/9 | €44,754 | €49,505 | +€4,752 | +10.6% |
| Other amounts payable | 47/48 | €156,212 | €224,237 | +€68,025 | +43.5% |
| Accrued charges and deferred income | 492/3 | €93,206 | €34,210 | -€58,995 | -63.3% |
| Remuneration, social security and pensions | 62 | €304,146 | €294,611 | -€9,535 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,134 | €130,916 | -€2,218 | -1.7% |
| Other operating charges | 640/8 | €45,994 | €6,599 | -€39,396 | -85.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €546,391 | €501,757 | -€44,634 | -8.2% |
| Operating profit (loss) | 9901 | €63,116 | €69,631 | +€6,515 | +10.3% |
| Financial income | 75/76B | €272 | €17 | -€254 | -93.6% |
| Recurring financial income | 75 | €272 | €17 | -€254 | -93.6% |
| Financial charges | 65/66B | €16,020 | €16,224 | +€204 | +1.3% |
| Recurring financial charges | 65 | €16,020 | €16,224 | +€204 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €47,367 | €53,424 | +€6,057 | +12.8% |
| Income taxes | 67/77 | €5,000 | €0 | -€5,000 | -100.0% |
| Profit (loss) for the period | 9904 | €42,367 | €53,424 | +€11,057 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,367 | €53,424 | +€11,057 | +26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.