Het Levend 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.
Het Levend Atelier
Largest movements
- Cash +€22,324
up €22,324 (+75.1%), from €29,740 to €52,065
mainly Receivables within one year (+€18,718) and Net result for the year (+€8,740)
- Receivables within one year -€18,718
down €18,718 (-94.7%), from €19,768 to €1,050
of which Trade receivables: -€18,668
- Tangible fixed assets +€7,985
up €7,985 (+303%), from €2,640 to €10,625
of which Furniture and vehicles: +€8,208
- Deferred charges and accrued income -€3,275
no longer reported in 2025 (was €3,275)
- Profit (loss) carried forward +€8,740
up €8,740 (+52.4%), from €16,666 to €25,406
- Debts after one year -€6,150
down €6,150 (-98.4%), from €6,250 to €100
- Tax, wage and social debts +€3,562
up €3,562 (+37.8%), from €9,423 to €12,985
of which Remuneration and social security: +€1,900
- Trade debts +€1,908
new in 2025: €1,908
- Short-term financial debts -€1,664
no longer reported in 2025 (was €1,664)
- Gross operating margin -€5,226
down €5,226 (-24.6%), from €21,212 to €15,987
- Taxes -€2,199
down €2,199 (-47.5%), from €4,632 to €2,432
- Depreciation +€554
up €554 (+15.1%), from €3,661 to €4,215
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 | €55,673 | €63,989 | +€8,316 | +14.9% |
| Fixed assets | 21/28 | €2,890 | €10,875 | +€7,985 | +276% |
| Tangible fixed assets | 22/27 | €2,640 | €10,625 | +€7,985 | +303% |
| Plant, machinery and equipment | 23 | €446 | €223 | -€223 | -50.0% |
| Furniture and vehicles | 24 | €2,194 | €10,402 | +€8,208 | +374% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €52,784 | €53,114 | +€331 | +0.6% |
| Amounts receivable within one year | 40/41 | €19,768 | €1,050 | -€18,718 | -94.7% |
| Trade receivables | 40 | €19,718 | €1,050 | -€18,668 | -94.7% |
| Other amounts receivable | 41 | €51 | - | -€51 | |
| Cash at bank and in hand | 54/58 | €29,740 | €52,065 | +€22,324 | +75.1% |
| Deferred charges and accrued income | 490/1 | €3,275 | - | -€3,275 | |
| Total equity and liabilities | 10/49 | €55,673 | €63,989 | +€8,316 | +14.9% |
| Equity | 10/15 | €37,566 | €46,306 | +€8,740 | +23.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €16,666 | €25,406 | +€8,740 | +52.4% |
| Amounts payable | 17/49 | €18,108 | €17,683 | -€424 | -2.3% |
| Amounts payable after more than one year | 17 | €6,250 | €100 | -€6,150 | -98.4% |
| Other amounts payable | 178/9 | €6,250 | €100 | -€6,150 | -98.4% |
| Amounts payable within one year | 42/48 | €11,858 | €16,780 | +€4,923 | +41.5% |
| Financial debts | 43 | €1,664 | - | -€1,664 | |
| Other loans | 439 | €1,664 | - | -€1,664 | |
| Trade debts | 44 | - | €1,908 | +€1,908 | |
| Suppliers | 440/4 | - | €1,908 | +€1,908 | |
| Taxes, remuneration and social security | 45 | €9,423 | €12,985 | +€3,562 | +37.8% |
| Taxes | 450/3 | €5,823 | €7,485 | +€1,662 | +28.5% |
| Remuneration and social security | 454/9 | €3,600 | €5,500 | +€1,900 | +52.8% |
| Other amounts payable | 47/48 | €771 | €1,888 | +€1,117 | +145% |
| Accrued charges and deferred income | 492/3 | - | €803 | +€803 | |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €4,215 | +€554 | +15.1% |
| Other operating charges | 640/8 | €512 | €453 | -€60 | -11.7% |
| Gross operating margin | 9900 | €21,212 | €15,987 | -€5,226 | -24.6% |
| Operating profit (loss) | 9901 | €17,039 | €11,319 | -€5,720 | -33.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €84 | €147 | +€63 | +74.8% |
| Recurring financial charges | 65 | €84 | €147 | +€63 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €16,956 | €11,172 | -€5,783 | -34.1% |
| Income taxes | 67/77 | €4,632 | €2,432 | -€2,199 | -47.5% |
| Profit (loss) for the period | 9904 | €12,324 | €8,740 | -€3,584 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,324 | €8,740 | -€3,584 | -29.1% |
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 23 October 2026 via checked.be.