ATELYER PROJECT: what changed
ATELYER PROJECT
Largest movements
- Receivables within one year -€2,299
down €2,299 (-50.0%), from €4,598 to €2,299
of which Trade receivables: -€2,617
- Cash +€730
up €730 (+99.0%), from €737 to €1,467
mainly Other debts (+€16,909) and Receivables within one year (+€2,299)
- Tangible fixed assets -€610
down €610 (-6.0%), from €10,247 to €9,637
- Profit (loss) carried forward -€18,200
down €18,200, from €2,054 to -€16,146
- Other debts +€16,909
up €16,909 (+174%), from €9,741 to €26,649
- Tax, wage and social debts -€600
no longer reported in 2025 (was €600)
- Trade debts -€288
down €288 (-41.9%), from €688 to €400
- Purchases and services +€27,074
up €27,074 (+947%), from €2,859 to €29,933
- Gross operating margin -€19,746
down €19,746, from €3,466 to -€16,280
- Turnover +€7,328
up €7,328 (+116%), from €6,325 to €13,653
- Financial charges +€319
up €319 (+156%), from €205 to €523
- Financial income -€249
no longer reported in 2025 (was €249)
of which Financial income: -€249
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,583 | €13,403 | -€2,179 | -14.0% |
| Fixed assets | 21/28 | €10,247 | €9,637 | -€610 | -6.0% |
| Tangible fixed assets | 22/27 | €10,247 | €9,637 | -€610 | -6.0% |
| Land and buildings | 22 | €10,247 | €9,637 | -€610 | -6.0% |
| Current assets | 29/58 | €5,335 | €3,766 | -€1,569 | -29.4% |
| Amounts receivable within one year | 40/41 | €4,598 | €2,299 | -€2,299 | -50.0% |
| Trade receivables | 40 | €4,598 | €1,981 | -€2,617 | -56.9% |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Cash at bank and in hand | 54/58 | €737 | €1,467 | +€730 | +99.0% |
| Total equity and liabilities | 10/49 | €15,583 | €13,403 | -€2,179 | -14.0% |
| Equity | 10/15 | €4,554 | -€13,646 | -€18,200 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,054 | -€16,146 | -€18,200 | |
| Amounts payable | 17/49 | €11,029 | €27,049 | +€16,021 | +145% |
| Amounts payable within one year | 42/48 | €11,029 | €27,049 | +€16,021 | +145% |
| Trade debts | 44 | €688 | €400 | -€288 | -41.9% |
| Suppliers | 440/4 | €688 | €400 | -€288 | -41.9% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €9,741 | €26,649 | +€16,909 | +174% |
| Turnover | 70 | €6,325 | €13,653 | +€7,328 | +116% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,859 | €29,933 | +€27,074 | +947% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €610 | = | 0.0% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €3,466 | -€16,280 | -€19,746 | |
| Operating profit (loss) | 9901 | €2,856 | -€17,677 | -€20,532 | |
| Financial income | 75/76B | €249 | - | -€249 | |
| Recurring financial income | 75 | €249 | - | -€249 | |
| Non-recurring financial income | 76B | €249 | - | -€249 | |
| Financial charges | 65/66B | €205 | €523 | +€319 | +156% |
| Recurring financial charges | 65 | €205 | €523 | +€319 | +156% |
| Profit (loss) for the period before taxes | 9903 | €2,900 | -€18,200 | -€21,099 | |
| Profit (loss) for the period | 9904 | €2,900 | -€18,200 | -€21,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,900 | -€18,200 | -€21,099 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.