L'ATELIER 30: what changed
L'ATELIER 30
Largest movements
- Cash -€8,870
down €8,870 (-96.0%), from €9,238 to €369
mainly Net result for the year (-€19,431) and Receivables within one year (-€5,312)
- Receivables within one year +€5,312
up €5,312 (+71.5%), from €7,431 to €12,743
of which Trade receivables: +€10,900
- Deferred charges and accrued income -€427
no longer reported in 2025 (was €427)
- Tangible fixed assets +€426
up €426 (+23.8%), from €1,788 to €2,215
- Profit (loss) carried forward -€19,431
down €19,431 (-640%), from -€3,038 to -€22,469
- Other debts +€17,300
up €17,300 (+173%), from €9,999 to €27,299
- Trade debts -€1,396
down €1,396 (-38.4%), from €3,636 to €2,240
- Gross operating margin -€18,060
down €18,060, from €898 to -€17,161
- Other operating charges -€7,163
down €7,163 (-87.1%), from €8,219 to €1,056
- Depreciation -€3,879
down €3,879 (-79.9%), from €4,853 to €974
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,884 | €15,326 | -€3,558 | -18.8% |
| Fixed assets | 21/28 | €1,788 | €2,215 | +€426 | +23.8% |
| Tangible fixed assets | 22/27 | €1,788 | €2,215 | +€426 | +23.8% |
| Plant, machinery and equipment | 23 | €1,788 | €2,215 | +€426 | +23.8% |
| Current assets | 29/58 | €17,096 | €13,112 | -€3,984 | -23.3% |
| Amounts receivable within one year | 40/41 | €7,431 | €12,743 | +€5,312 | +71.5% |
| Trade receivables | 40 | - | €10,900 | +€10,900 | |
| Other amounts receivable | 41 | €7,431 | €1,843 | -€5,588 | -75.2% |
| Cash at bank and in hand | 54/58 | €9,238 | €369 | -€8,870 | -96.0% |
| Deferred charges and accrued income | 490/1 | €427 | - | -€427 | |
| Total equity and liabilities | 10/49 | €18,884 | €15,326 | -€3,558 | -18.8% |
| Equity | 10/15 | €3,162 | -€16,269 | -€19,431 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,038 | -€22,469 | -€19,431 | -640% |
| Amounts payable | 17/49 | €15,722 | €31,595 | +€15,873 | +101% |
| Amounts payable within one year | 42/48 | €15,722 | €31,595 | +€15,873 | +101% |
| Trade debts | 44 | €3,636 | €2,240 | -€1,396 | -38.4% |
| Suppliers | 440/4 | €3,636 | €2,240 | -€1,396 | -38.4% |
| Taxes, remuneration and social security | 45 | €2,087 | €2,056 | -€31 | -1.5% |
| Taxes | 450/3 | €379 | €500 | +€121 | +32.0% |
| Remuneration and social security | 454/9 | €1,708 | €1,556 | -€152 | -8.9% |
| Other amounts payable | 47/48 | €9,999 | €27,299 | +€17,300 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,853 | €974 | -€3,879 | -79.9% |
| Other operating charges | 640/8 | €8,219 | €1,056 | -€7,163 | -87.1% |
| Gross operating margin | 9900 | €898 | -€17,161 | -€18,060 | |
| Operating profit (loss) | 9901 | -€12,174 | -€19,191 | -€7,018 | -57.6% |
| Financial charges | 65/66B | €138 | €99 | -€39 | -28.3% |
| Recurring financial charges | 65 | €138 | €99 | -€39 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,312 | -€19,290 | -€6,979 | -56.7% |
| Income taxes | 67/77 | €141 | €141 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€12,452 | -€19,431 | -€6,979 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,452 | -€19,431 | -€6,979 | -56.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.