L’Atelier 110: 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 110
Largest movements
- Cash -€9,535
down €9,535 (-12.6%), from €75,807 to €66,273
mainly Contributions, distributions and other (-€142,772) and Investment in fixed assets (net) (-€7,797)
- Tangible fixed assets -€8,546
down €8,546 (-12.7%), from €67,315 to €58,769
of which Other tangible fixed assets: -€6,343
- Deferred charges and accrued income -€1,946
down €1,946 (-24.8%), from €7,856 to €5,910
- Profit (loss) carried forward -€97,650
down €97,650 (-96.5%), from €101,214 to €3,564
- Debts after one year +€68,000
up €68,000, from €0 to €68,000
of which Other amounts payable: +€68,000
- Tax, wage and social debts +€11,368
up €11,368 (+34.6%), from €32,873 to €44,241
of which Taxes: +€10,017
- Short-term financial debts +€4,044
new in 2025: €4,044
- Current portion of long-term debt -€2,236
down €2,236 (-100%), from €2,236 to €0
- Gross operating margin -€12,425
down €12,425 (-11.7%), from €105,885 to €93,460
- Staff costs +€5,058
up €5,058 (+50.4%), from €10,035 to €15,092
- Taxes -€3,262
down €3,262 (-21.2%), from €15,370 to €12,108
- Depreciation -€1,894
down €1,894 (-10.4%), from €18,236 to €16,343
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 | €164,155 | €145,358 | -€18,797 | -11.5% |
| Fixed assets | 21/28 | €68,228 | €59,682 | -€8,546 | -12.5% |
| Tangible fixed assets | 22/27 | €67,315 | €58,769 | -€8,546 | -12.7% |
| Plant, machinery and equipment | 23 | €9,897 | €10,169 | +€272 | +2.7% |
| Furniture and vehicles | 24 | €11,445 | €8,970 | -€2,475 | -21.6% |
| Other tangible fixed assets | 26 | €45,973 | €39,630 | -€6,343 | -13.8% |
| Financial fixed assets | 28 | €913 | €913 | = | 0.0% |
| Current assets | 29/58 | €95,927 | €85,675 | -€10,252 | -10.7% |
| Stocks and contracts in progress | 3 | €600 | €600 | = | 0.0% |
| Stocks | 30/36 | €600 | €600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,664 | €12,893 | +€1,229 | +10.5% |
| Trade receivables | 40 | €10,611 | €12,821 | +€2,209 | +20.8% |
| Other amounts receivable | 41 | €1,052 | €72 | -€981 | -93.2% |
| Cash at bank and in hand | 54/58 | €75,807 | €66,273 | -€9,535 | -12.6% |
| Deferred charges and accrued income | 490/1 | €7,856 | €5,910 | -€1,946 | -24.8% |
| Total equity and liabilities | 10/49 | €164,155 | €145,358 | -€18,797 | -11.5% |
| Equity | 10/15 | €106,214 | €8,564 | -€97,650 | -91.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,214 | €3,564 | -€97,650 | -96.5% |
| Amounts payable | 17/49 | €57,941 | €136,794 | +€78,852 | +136% |
| Amounts payable after more than one year | 17 | €0 | €68,000 | +€68,000 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | €68,000 | +€68,000 | |
| Amounts payable within one year | 42/48 | €57,941 | €68,794 | +€10,852 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €2,236 | €0 | -€2,236 | -100% |
| Financial debts | 43 | - | €4,044 | +€4,044 | |
| Credit institutions | 430/8 | - | €4,044 | +€4,044 | |
| Trade debts | 44 | €22,112 | €20,508 | -€1,603 | -7.3% |
| Suppliers | 440/4 | €22,112 | €20,508 | -€1,603 | -7.3% |
| Advances received on contracts in progress | 46 | €720 | €0 | -€720 | -100% |
| Taxes, remuneration and social security | 45 | €32,873 | €44,241 | +€11,368 | +34.6% |
| Taxes | 450/3 | €28,372 | €38,389 | +€10,017 | +35.3% |
| Remuneration and social security | 454/9 | €4,501 | €5,852 | +€1,351 | +30.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €10,035 | €15,092 | +€5,058 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,236 | €16,343 | -€1,894 | -10.4% |
| Other operating charges | 640/8 | €1,799 | €2,015 | +€216 | +12.0% |
| Gross operating margin | 9900 | €105,885 | €93,460 | -€12,425 | -11.7% |
| Operating profit (loss) | 9901 | €75,815 | €60,010 | -€15,805 | -20.8% |
| Financial income | 75/76B | €59 | €0 | -€59 | -100% |
| Recurring financial income | 75 | €59 | €0 | -€59 | -100% |
| Financial charges | 65/66B | €3,252 | €2,779 | -€474 | -14.6% |
| Recurring financial charges | 65 | €3,252 | €2,779 | -€474 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €72,622 | €57,231 | -€15,390 | -21.2% |
| Income taxes | 67/77 | €15,370 | €12,108 | -€3,262 | -21.2% |
| Profit (loss) for the period | 9904 | €57,252 | €45,123 | -€12,129 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,252 | €45,123 | -€12,129 | -21.2% |
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 28 October 2026 via checked.be.