AUTHENTIC ATELIER: 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.
AUTHENTIC ATELIER
Largest movements
- Cash +€1,328
up €1,328 (+492.5%), from €270 to €1,598
mainly Other debts (+€10,174) and Depreciation (+€360)
- Tangible fixed assets -€360
down €360 (-3.1%), from €11,630 to €11,270
of which Plant, machinery and equipment: -€360
- Deferred charges and accrued income -€295
no longer reported in 2025 (was €295)
- Other debts +€10,174
up €10,174 (+13.2%), from €77,194 to €87,368
- Profit (loss) carried forward -€8,174
down €8,174 (-6.1%), from -€134,919 to -€143,093
- Trade debts -€1,300
down €1,300 (-49.7%), from €2,613 to €1,314
- Financial charges -€35,116
down €35,116 (-99.9%), from €35,164 to €48
of which Non-recurring financial charges: -€35,029
- Gross operating margin -€3,279
down €3,279 (-104.7%), from -€3,132 to -€6,411
- Other operating charges +€69
up €69 (+5.3%), from €1,287 to €1,356
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 | €13,806 | €14,506 | +€700 | +5.1% |
| Fixed assets | 21/28 | €11,630 | €11,270 | -€360 | -3.1% |
| Tangible fixed assets | 22/27 | €11,630 | €11,270 | -€360 | -3.1% |
| Land and buildings | 22 | €10,387 | €10,387 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,244 | €883 | -€360 | -29.0% |
| Current assets | 29/58 | €2,175 | €3,236 | +€1,061 | +48.8% |
| Amounts receivable within one year | 40/41 | €1,611 | €1,638 | +€27 | +1.7% |
| Trade receivables | 40 | €750 | €1,605 | +€855 | +114.0% |
| Other amounts receivable | 41 | €861 | €33 | -€828 | -96.1% |
| Cash at bank and in hand | 54/58 | €270 | €1,598 | +€1,328 | +492.5% |
| Deferred charges and accrued income | 490/1 | €295 | - | -€295 | |
| Total equity and liabilities | 10/49 | €13,806 | €14,506 | +€700 | +5.1% |
| Equity | 10/15 | -€66,001 | -€74,175 | -€8,174 | -12.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,918 | €6,918 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €718 | €718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,919 | -€143,093 | -€8,174 | -6.1% |
| Amounts payable | 17/49 | €79,807 | €88,681 | +€8,875 | +11.1% |
| Amounts payable within one year | 42/48 | €79,807 | €88,681 | +€8,875 | +11.1% |
| Trade debts | 44 | €2,613 | €1,314 | -€1,300 | -49.7% |
| Suppliers | 440/4 | €2,613 | €1,314 | -€1,300 | -49.7% |
| Other amounts payable | 47/48 | €77,194 | €87,368 | +€10,174 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €360 | = | 0.0% |
| Other operating charges | 640/8 | €1,287 | €1,356 | +€69 | +5.3% |
| Non-recurring operating charges | 66A | -€32,000 | - | +€32,000 | |
| Gross operating margin | 9900 | -€3,132 | -€6,411 | -€3,279 | -104.7% |
| Operating profit (loss) | 9901 | €27,221 | -€8,126 | -€35,347 | |
| Financial charges | 65/66B | €35,164 | €48 | -€35,116 | -99.9% |
| Recurring financial charges | 65 | €135 | €48 | -€87 | -64.7% |
| Non-recurring financial charges | 66B | €35,029 | - | -€35,029 | |
| Profit (loss) for the period before taxes | 9903 | -€7,943 | -€8,174 | -€231 | -2.9% |
| Profit (loss) for the period | 9904 | -€7,943 | -€8,174 | -€231 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,943 | -€8,174 | -€231 | -2.9% |
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 4 October 2026 via checked.be.