CC Atelier: what changed
CC Atelier
Largest movements
- Stocks and contracts -€28,267
down €28,267 (-17.7%), from €159,759 to €131,492
- Cash -€21,902
down €21,902 (-56.1%), from €39,047 to €17,145
mainly Advances received (-€29,867) and Trade debts (-€24,502)
- Financial fixed assets -€15,423
no longer reported in 2025 (was €15,423)
- Tangible fixed assets +€4,989
up €4,989 (+128%), from €3,890 to €8,879
of which Furniture and vehicles: +€5,557
- Receivables within one year -€3,920
down €3,920 (-3.7%), from €105,730 to €101,810
of which Trade receivables: -€15,402
- Advances received -€29,867
no longer reported in 2025 (was €29,867)
- Trade debts -€24,502
down €24,502 (-54.6%), from €44,846 to €20,345
- Current portion of long-term debt -€15,278
down €15,278 (-80.6%), from €18,963 to €3,685
- Profit (loss) carried forward +€9,068
up €9,068 (+1.8%), from -€510,198 to -€501,130
- Debts after one year -€3,685
no longer reported in 2025 (was €3,685)
- Gross operating margin +€12,590
up €12,590 (+817%), from €1,541 to €14,131
- Financial charges -€3,809
down €3,809 (-80.2%), from €4,747 to €938
- Other operating charges +€3,145
up €3,145 (+490%), from €642 to €3,786
- Financial income -€1,966
down €1,966 (-47.0%), from €4,184 to €2,218
- Depreciation +€228
up €228 (+9.8%), from €2,329 to €2,557
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 | €324,754 | €259,838 | -€64,916 | -20.0% |
| Fixed assets | 21/28 | €19,312 | €8,879 | -€10,433 | -54.0% |
| Tangible fixed assets | 22/27 | €3,890 | €8,879 | +€4,989 | +128% |
| Plant, machinery and equipment | 23 | €3,448 | €2,881 | -€568 | -16.5% |
| Furniture and vehicles | 24 | €441 | €5,999 | +€5,557 | +1,259% |
| Financial fixed assets | 28 | €15,423 | - | -€15,423 | |
| Current assets | 29/58 | €305,442 | €250,959 | -€54,483 | -17.8% |
| Stocks and contracts in progress | 3 | €159,759 | €131,492 | -€28,267 | -17.7% |
| Stocks | 30/36 | €159,759 | €131,492 | -€28,267 | -17.7% |
| Amounts receivable within one year | 40/41 | €105,730 | €101,810 | -€3,920 | -3.7% |
| Trade receivables | 40 | €21,811 | €6,409 | -€15,402 | -70.6% |
| Other amounts receivable | 41 | €83,919 | €95,401 | +€11,482 | +13.7% |
| Cash at bank and in hand | 54/58 | €39,047 | €17,145 | -€21,902 | -56.1% |
| Deferred charges and accrued income | 490/1 | €907 | €513 | -€394 | -43.5% |
| Total equity and liabilities | 10/49 | €324,754 | €259,838 | -€64,916 | -20.0% |
| Equity | 10/15 | €219,267 | €228,336 | +€9,068 | +4.1% |
| Contributions | 10/11 | €729,466 | €729,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€510,198 | -€501,130 | +€9,068 | +1.8% |
| Amounts payable | 17/49 | €105,487 | €31,503 | -€73,984 | -70.1% |
| Amounts payable after more than one year | 17 | €3,685 | - | -€3,685 | |
| Financial debts | 170/4 | €3,685 | - | -€3,685 | |
| Amounts payable within one year | 42/48 | €101,802 | €31,503 | -€70,299 | -69.1% |
| Current portion of amounts payable after more than one year | 42 | €18,963 | €3,685 | -€15,278 | -80.6% |
| Trade debts | 44 | €44,846 | €20,345 | -€24,502 | -54.6% |
| Suppliers | 440/4 | €44,846 | €20,345 | -€24,502 | -54.6% |
| Advances received on contracts in progress | 46 | €29,867 | - | -€29,867 | |
| Taxes, remuneration and social security | 45 | €7,665 | €7,255 | -€411 | -5.4% |
| Taxes | 450/3 | €7,665 | €7,255 | -€411 | -5.4% |
| Other amounts payable | 47/48 | €461 | €219 | -€242 | -52.6% |
| Non-recurring operating income | 76A | €2,049 | - | -€2,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,329 | €2,557 | +€228 | +9.8% |
| Other operating charges | 640/8 | €642 | €3,786 | +€3,145 | +490% |
| Gross operating margin | 9900 | €1,541 | €14,131 | +€12,590 | +817% |
| Operating profit (loss) | 9901 | -€1,429 | €7,789 | +€9,218 | |
| Financial income | 75/76B | €4,184 | €2,218 | -€1,966 | -47.0% |
| Recurring financial income | 75 | €4,184 | €2,218 | -€1,966 | -47.0% |
| Financial charges | 65/66B | €4,747 | €938 | -€3,809 | -80.2% |
| Recurring financial charges | 65 | €4,747 | €938 | -€3,809 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,993 | €9,068 | +€11,061 | |
| Profit (loss) for the period | 9904 | -€1,993 | €9,068 | +€11,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,993 | €9,068 | +€11,061 |
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 3 November 2026 via checked.be.