FP Atelier: what changed
Two financial 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.
FP Atelier
Largest movements
- Tangible fixed assets +€15,469
up €15,469 (+98.1%), from €15,763 to €31,231
of which Plant, machinery and equipment: +€15,067
- Cash +€13,005
up €13,005 (+130%), from €9,975 to €22,980
mainly Net result for the year (+€23,399) and Depreciation (+€5,439)
- Financial fixed assets +€5,031
up €5,031 (+47.5%), from €10,583 to €15,613
- Receivables within one year -€3,980
down €3,980 (-46.1%), from €8,637 to €4,657
of which Trade receivables: -€7,937
- Profit (loss) carried forward +€23,399
up €23,399 (+79.9%), from €29,287 to €52,686
- Current portion of long-term debt +€4,647
up €4,647 (+153%), from €3,041 to €7,688
- Debts after one year +€4,023
up €4,023 (+40.9%), from €9,840 to €13,863
- Tax, wage and social debts -€3,726
down €3,726 (-78.9%), from €4,721 to €996
- Trade debts +€2,474
up €2,474 (+107%), from €2,310 to €4,784
- Gross operating margin -€4,643
down €4,643 (-11.2%), from €41,443 to €36,800
- Depreciation +€1,700
up €1,700 (+45.5%), from €3,739 to €5,439
- Taxes -€1,085
down €1,085 (-14.4%), from €7,521 to €6,435
- Financial charges +€636
up €636 (+156%), from €407 to €1,043
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.
Derived cash bridge
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 | €54,596 | €84,044 | +€29,447 | +53.9% |
| Fixed assets | 21/28 | €31,744 | €51,643 | +€19,899 | +62.7% |
| Intangible fixed assets | 21 | €5,398 | €4,798 | -€600 | -11.1% |
| Tangible fixed assets | 22/27 | €15,763 | €31,231 | +€15,469 | +98.1% |
| Plant, machinery and equipment | 23 | - | €15,067 | +€15,067 | |
| Furniture and vehicles | 24 | €15,763 | €16,165 | +€402 | +2.5% |
| Financial fixed assets | 28 | €10,583 | €15,613 | +€5,031 | +47.5% |
| Current assets | 29/58 | €22,853 | €32,401 | +€9,548 | +41.8% |
| Stocks and contracts in progress | 3 | €3,056 | €3,840 | +€784 | +25.7% |
| Stocks | 30/36 | €3,056 | €3,840 | +€784 | +25.7% |
| Amounts receivable within one year | 40/41 | €8,637 | €4,657 | -€3,980 | -46.1% |
| Trade receivables | 40 | €8,637 | €699 | -€7,937 | -91.9% |
| Other amounts receivable | 41 | - | €3,957 | +€3,957 | |
| Cash at bank and in hand | 54/58 | €9,975 | €22,980 | +€13,005 | +130% |
| Deferred charges and accrued income | 490/1 | €1,185 | €924 | -€261 | -22.0% |
| Total equity and liabilities | 10/49 | €54,596 | €84,044 | +€29,447 | +53.9% |
| Equity | 10/15 | €32,287 | €55,686 | +€23,399 | +72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,287 | €52,686 | +€23,399 | +79.9% |
| Amounts payable | 17/49 | €22,309 | €28,357 | +€6,048 | +27.1% |
| Amounts payable after more than one year | 17 | €9,840 | €13,863 | +€4,023 | +40.9% |
| Financial debts | 170/4 | €9,840 | €13,863 | +€4,023 | +40.9% |
| Amounts payable within one year | 42/48 | €12,469 | €14,495 | +€2,026 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €3,041 | €7,688 | +€4,647 | +153% |
| Trade debts | 44 | €2,310 | €4,784 | +€2,474 | +107% |
| Suppliers | 440/4 | €2,310 | €4,784 | +€2,474 | +107% |
| Taxes, remuneration and social security | 45 | €4,721 | €996 | -€3,726 | -78.9% |
| Taxes | 450/3 | €4,721 | €996 | -€3,726 | -78.9% |
| Other amounts payable | 47/48 | €2,397 | €1,026 | -€1,371 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €5,439 | +€1,700 | +45.5% |
| Other operating charges | 640/8 | €943 | €878 | -€65 | -6.9% |
| Gross operating margin | 9900 | €41,443 | €36,800 | -€4,643 | -11.2% |
| Operating profit (loss) | 9901 | €36,761 | €30,483 | -€6,278 | -17.1% |
| Financial income | 75/76B | €454 | €394 | -€60 | -13.2% |
| Recurring financial income | 75 | €454 | €394 | -€60 | -13.2% |
| Financial charges | 65/66B | €407 | €1,043 | +€636 | +156% |
| Recurring financial charges | 65 | €407 | €1,043 | +€636 | +156% |
| Profit (loss) for the period before taxes | 9903 | €36,808 | €29,834 | -€6,974 | -18.9% |
| Income taxes | 67/77 | €7,521 | €6,435 | -€1,085 | -14.4% |
| Profit (loss) for the period | 9904 | €29,287 | €23,399 | -€5,888 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,287 | €23,399 | -€5,888 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.