HS 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.
HS ATELIER
Largest movements
- Stocks and contracts -€35,264
down €35,264 (-67.3%), from €52,393 to €17,129
- Cash -€18,157
down €18,157 (-88.3%), from €20,568 to €2,411
mainly Trade debts (-€60,442) and Investment in fixed assets (net) (-€80)
- Receivables within one year -€1,962
down €1,962 (-15.7%), from €12,526 to €10,564
- Trade debts -€60,442
down €60,442 (-96.7%), from €62,499 to €2,057
- Profit (loss) carried forward +€4,292
up €4,292 (+140.4%), from €3,058 to €7,349
- Turnover -€533,762
no longer reported in 2025 (was €533,762)
- Purchases and services -€510,336
no longer reported in 2025 (was €510,336)
- Gross operating margin +€29,968
up €29,968 (+127.9%), from €23,426 to €53,394
- Staff costs +€27,970
up €27,970 (+142.2%), from €19,667 to €47,637
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 | €92,503 | €37,200 | -€55,303 | -59.8% |
| Fixed assets | 21/28 | €7,016 | €7,096 | +€80 | +1.1% |
| Tangible fixed assets | 22/27 | €7,016 | €7,096 | +€80 | +1.1% |
| Furniture and vehicles | 24 | €7,016 | €7,096 | +€80 | +1.1% |
| Current assets | 29/58 | €85,487 | €30,104 | -€55,383 | -64.8% |
| Stocks and contracts in progress | 3 | €52,393 | €17,129 | -€35,264 | -67.3% |
| Stocks | 30/36 | €52,393 | €17,129 | -€35,264 | -67.3% |
| Amounts receivable within one year | 40/41 | €12,526 | €10,564 | -€1,962 | -15.7% |
| Other amounts receivable | 41 | €12,526 | €10,564 | -€1,962 | -15.7% |
| Cash at bank and in hand | 54/58 | €20,568 | €2,411 | -€18,157 | -88.3% |
| Total equity and liabilities | 10/49 | €92,503 | €37,200 | -€55,303 | -59.8% |
| Equity | 10/15 | €13,058 | €17,349 | +€4,292 | +32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,058 | €7,349 | +€4,292 | +140.4% |
| Amounts payable | 17/49 | €79,446 | €19,851 | -€59,595 | -75.0% |
| Amounts payable within one year | 42/48 | €79,446 | €19,851 | -€59,595 | -75.0% |
| Trade debts | 44 | €62,499 | €2,057 | -€60,442 | -96.7% |
| Suppliers | 440/4 | €62,499 | €2,057 | -€60,442 | -96.7% |
| Other amounts payable | 47/48 | €16,947 | €17,794 | +€847 | +5.0% |
| Turnover | 70 | €533,762 | - | -€533,762 | |
| Goods, raw materials, services and sundry goods | 60/61 | €510,336 | - | -€510,336 | |
| Remuneration, social security and pensions | 62 | €19,667 | €47,637 | +€27,970 | +142.2% |
| Other operating charges | 640/8 | €512 | €1,045 | +€533 | +104.1% |
| Gross operating margin | 9900 | €23,426 | €53,394 | +€29,968 | +127.9% |
| Operating profit (loss) | 9901 | €3,248 | €4,713 | +€1,465 | +45.1% |
| Financial charges | 65/66B | €190 | €421 | +€231 | +121.5% |
| Recurring financial charges | 65 | €190 | €421 | +€231 | +121.5% |
| Profit (loss) for the period before taxes | 9903 | €3,058 | €4,292 | +€1,234 | +40.4% |
| Profit (loss) for the period | 9904 | €3,058 | €4,292 | +€1,234 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,058 | €4,292 | +€1,234 | +40.4% |
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 11 October 2026 via checked.be.