L’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.
L’Atelier
Largest movements
- Cash -€9,212
down €9,212 (-97.2%), from €9,472 to €261
mainly Net result for the year (-€11,469) and Tax, wage and social debts (-€4,075)
- Receivables within one year -€8,009
down €8,009 (-85.4%), from €9,382 to €1,373
of which Trade receivables: -€8,685
- Profit (loss) carried forward -€11,469
down €11,469 (-1.2%), from -€940,107 to -€951,576
- Tax, wage and social debts -€4,075
down €4,075 (-100%), from €4,075 to €0
- Debts after one year -€2,998
down €2,998 (-31.4%), from €9,559 to €6,561
- Other debts +€1,142
up €1,142 (+0.4%), from €303,661 to €304,802
- Gross operating margin -€19,396
down €19,396, from €11,407 to -€7,989
- Depreciation -€615
down €615 (-30.8%), from €1,997 to €1,382
- Financial charges -€442
down €442 (-22.7%), from €1,946 to €1,505
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 | €99,585 | €82,000 | -€17,585 | -17.7% |
| Fixed assets | 21/28 | €2,706 | €2,341 | -€365 | -13.5% |
| Tangible fixed assets | 22/27 | €2,706 | €2,341 | -€365 | -13.5% |
| Plant, machinery and equipment | 23 | €2,347 | €2,341 | -€6 | -0.2% |
| Furniture and vehicles | 24 | €359 | €0 | -€359 | -100% |
| Current assets | 29/58 | €96,879 | €79,659 | -€17,220 | -17.8% |
| Stocks and contracts in progress | 3 | €78,025 | €78,025 | = | 0.0% |
| Stocks | 30/36 | €78,025 | €78,025 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,382 | €1,373 | -€8,009 | -85.4% |
| Trade receivables | 40 | €9,382 | €697 | -€8,685 | -92.6% |
| Other amounts receivable | 41 | - | €676 | +€676 | |
| Cash at bank and in hand | 54/58 | €9,472 | €261 | -€9,212 | -97.2% |
| Total equity and liabilities | 10/49 | €99,585 | €82,000 | -€17,585 | -17.7% |
| Equity | 10/15 | -€221,507 | -€232,976 | -€11,469 | -5.2% |
| Contributions | 10/11 | €718,600 | €718,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€940,107 | -€951,576 | -€11,469 | -1.2% |
| Amounts payable | 17/49 | €321,092 | €314,976 | -€6,116 | -1.9% |
| Amounts payable after more than one year | 17 | €9,559 | €6,561 | -€2,998 | -31.4% |
| Financial debts | 170/4 | €9,559 | €6,561 | -€2,998 | -31.4% |
| Amounts payable within one year | 42/48 | €311,533 | €308,415 | -€3,118 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €2,739 | €2,998 | +€259 | +9.4% |
| Trade debts | 44 | €1,057 | €614 | -€443 | -41.9% |
| Suppliers | 440/4 | €1,057 | €614 | -€443 | -41.9% |
| Taxes, remuneration and social security | 45 | €4,075 | €0 | -€4,075 | -100% |
| Taxes | 450/3 | €4,075 | €0 | -€4,075 | -100% |
| Other amounts payable | 47/48 | €303,661 | €304,802 | +€1,142 | +0.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €25,000 | €0 | -€25,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,997 | €1,382 | -€615 | -30.8% |
| Other operating charges | 640/8 | €647 | €593 | -€54 | -8.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €11,407 | -€7,989 | -€19,396 | |
| Operating profit (loss) | 9901 | €8,764 | -€9,964 | -€18,728 | |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €1,946 | €1,505 | -€442 | -22.7% |
| Recurring financial charges | 65 | €1,946 | €1,505 | -€442 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €6,824 | -€11,469 | -€18,293 | |
| Profit (loss) for the period | 9904 | €6,824 | -€11,469 | -€18,293 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,824 | -€11,469 | -€18,293 |
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 18 October 2026 via checked.be.