ATELJEE T: 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 T
Largest movements
- Tangible fixed assets -€27,521
down €27,521 (-28.7%), from €95,888 to €68,367
of which Furniture and vehicles: -€28,579
- Cash +€8,362
up €8,362 (+140.3%), from €5,961 to €14,323
mainly Depreciation (+€28,843) and Other debts (+€6,031)
- Receivables within one year -€4,930
down €4,930 (-94.6%), from €5,211 to €281
of which Trade receivables: -€4,041
- Profit (loss) carried forward -€21,128
down €21,128 (-24.4%), from -€86,625 to -€107,753
- Accrued charges and deferred income -€8,449
no longer reported in 2025 (was €8,449)
- Other debts +€6,031
up €6,031 (+7.5%), from €80,420 to €86,451
- Trade debts -€4,882
down €4,882 (-99.8%), from €4,891 to €9
- Tax, wage and social debts +€4,264
new in 2025: €4,264
- Gross operating margin +€44,009
up €44,009, from -€29,851 to €14,158
- Depreciation -€18,163
down €18,163 (-38.6%), from €47,007 to €28,843
- Financial charges -€2,853
down €2,853 (-32.8%), from €8,695 to €5,842
- Other operating charges -€475
down €475 (-44.1%), from €1,076 to €601
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.
Cash bridge derived
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 | €107,136 | €82,971 | -€24,165 | -22.6% |
| Fixed assets | 21/28 | €95,888 | €68,367 | -€27,521 | -28.7% |
| Tangible fixed assets | 22/27 | €95,888 | €68,367 | -€27,521 | -28.7% |
| Plant, machinery and equipment | 23 | - | €1,058 | +€1,058 | |
| Furniture and vehicles | 24 | €95,888 | €67,309 | -€28,579 | -29.8% |
| Current assets | 29/58 | €11,248 | €14,604 | +€3,356 | +29.8% |
| Amounts receivable within one year | 40/41 | €5,211 | €281 | -€4,930 | -94.6% |
| Trade receivables | 40 | €4,041 | - | -€4,041 | |
| Other amounts receivable | 41 | €1,170 | €281 | -€889 | -75.9% |
| Cash at bank and in hand | 54/58 | €5,961 | €14,323 | +€8,362 | +140.3% |
| Deferred charges and accrued income | 490/1 | €76 | - | -€76 | |
| Total equity and liabilities | 10/49 | €107,136 | €82,971 | -€24,165 | -22.6% |
| Equity | 10/15 | €13,375 | -€7,753 | -€21,128 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,625 | -€107,753 | -€21,128 | -24.4% |
| Amounts payable | 17/49 | €93,761 | €90,724 | -€3,036 | -3.2% |
| Amounts payable within one year | 42/48 | €85,312 | €90,724 | +€5,413 | +6.3% |
| Trade debts | 44 | €4,891 | €9 | -€4,882 | -99.8% |
| Suppliers | 440/4 | €4,891 | €9 | -€4,882 | -99.8% |
| Taxes, remuneration and social security | 45 | - | €4,264 | +€4,264 | |
| Taxes | 450/3 | - | €4,264 | +€4,264 | |
| Other amounts payable | 47/48 | €80,420 | €86,451 | +€6,031 | +7.5% |
| Accrued charges and deferred income | 492/3 | €8,449 | - | -€8,449 | |
| Remuneration, social security and pensions | 62 | €56 | - | -€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,007 | €28,843 | -€18,163 | -38.6% |
| Other operating charges | 640/8 | €1,076 | €601 | -€475 | -44.1% |
| Gross operating margin | 9900 | -€29,851 | €14,158 | +€44,009 | |
| Operating profit (loss) | 9901 | -€77,990 | -€15,286 | +€62,704 | +80.4% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €8,695 | €5,842 | -€2,853 | -32.8% |
| Recurring financial charges | 65 | €8,695 | €5,842 | -€2,853 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | -€86,625 | -€21,128 | +€65,497 | +75.6% |
| Profit (loss) for the period | 9904 | -€86,625 | -€21,128 | +€65,497 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,625 | -€21,128 | +€65,497 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.