L'Atelier 50: 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 50
Largest movements
- Tangible fixed assets +€38,461
up €38,461 (+150%), from €25,612 to €64,073
of which Furniture and vehicles: +€44,151
- Receivables within one year -€13,932
down €13,932 (-67.5%), from €20,651 to €6,719
of which Trade receivables: -€16,357
- Cash +€6,585
up €6,585 (+50.6%), from €13,020 to €19,605
mainly Debts after one year (+€29,493) and Depreciation (+€15,876)
- Debts after one year +€29,493
new in 2024: €29,493
- Profit (loss) carried forward -€23,603
new in 2024: -€23,603
- Other debts +€10,896
up €10,896 (+363%), from €3,002 to €13,898
- Current portion of long-term debt +€8,593
new in 2024: €8,593
- Trade debts +€5,654
up €5,654 (+463%), from €1,221 to €6,875
- Turnover -€103,756
no longer reported in 2024 (was €103,756)
- Purchases and services -€66,656
no longer reported in 2024 (was €66,656)
- Gross operating margin -€39,673
down €39,673 (-95.0%), from €41,761 to €2,088
- Depreciation +€9,854
up €9,854 (+164%), from €6,022 to €15,876
- Other operating charges +€5,296
new in 2024: €5,296
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,283 | €91,000 | +€31,717 | +53.5% |
| Fixed assets | 21/28 | €25,612 | €64,073 | +€38,461 | +150% |
| Tangible fixed assets | 22/27 | €25,612 | €64,073 | +€38,461 | +150% |
| Plant, machinery and equipment | 23 | €24,626 | €18,936 | -€5,690 | -23.1% |
| Furniture and vehicles | 24 | €986 | €45,137 | +€44,151 | +4,478% |
| Current assets | 29/58 | €33,671 | €26,927 | -€6,744 | -20.0% |
| Amounts receivable within one year | 40/41 | €20,651 | €6,719 | -€13,932 | -67.5% |
| Trade receivables | 40 | €20,431 | €4,074 | -€16,357 | -80.1% |
| Other amounts receivable | 41 | €220 | €2,645 | +€2,425 | +1,102% |
| Cash at bank and in hand | 54/58 | €13,020 | €19,605 | +€6,585 | +50.6% |
| Deferred charges and accrued income | 490/1 | - | €603 | +€603 | |
| Total equity and liabilities | 10/49 | €59,283 | €91,000 | +€31,717 | +53.5% |
| Equity | 10/15 | €46,153 | €22,551 | -€23,602 | -51.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,953 | €39,954 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,093 | €38,094 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,603 | -€23,603 | |
| Amounts payable | 17/49 | €13,130 | €68,449 | +€55,319 | +421% |
| Amounts payable after more than one year | 17 | - | €29,493 | +€29,493 | |
| Financial debts | 170/4 | - | €29,493 | +€29,493 | |
| Amounts payable within one year | 42/48 | €11,730 | €37,556 | +€25,826 | +220% |
| Current portion of amounts payable after more than one year | 42 | - | €8,593 | +€8,593 | |
| Trade debts | 44 | €1,221 | €6,875 | +€5,654 | +463% |
| Suppliers | 440/4 | €1,221 | €6,875 | +€5,654 | +463% |
| Advances received on contracts in progress | 46 | €2,792 | €2,792 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,715 | €5,398 | +€683 | +14.5% |
| Taxes | 450/3 | €680 | €888 | +€208 | +30.6% |
| Remuneration and social security | 454/9 | €4,035 | €4,510 | +€475 | +11.8% |
| Other amounts payable | 47/48 | €3,002 | €13,898 | +€10,896 | +363% |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,400 | = | 0.0% |
| Turnover | 70 | €103,756 | - | -€103,756 | |
| Goods, raw materials, services and sundry goods | 60/61 | €66,656 | - | -€66,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,022 | €15,876 | +€9,854 | +164% |
| Other operating charges | 640/8 | - | €5,296 | +€5,296 | |
| Gross operating margin | 9900 | €41,761 | €2,088 | -€39,673 | -95.0% |
| Operating profit (loss) | 9901 | €35,739 | -€19,084 | -€54,823 | |
| Financial income | 75/76B | - | €312 | +€312 | |
| Recurring financial income | 75 | - | €312 | +€312 | |
| Financial charges | 65/66B | €1,102 | €4,013 | +€2,911 | +264% |
| Recurring financial charges | 65 | €1,102 | €4,013 | +€2,911 | +264% |
| Profit (loss) for the period before taxes | 9903 | €34,637 | -€22,785 | -€57,422 | |
| Income taxes | 67/77 | -€680 | €818 | +€1,498 | |
| Profit (loss) for the period | 9904 | €35,317 | -€23,603 | -€58,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,317 | -€23,603 | -€58,920 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.