L’Atelier-AE: 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-AE
Largest movements
- Receivables within one year +€58,344
up €58,344 (+110%), from €52,820 to €111,164
of which Trade receivables: +€42,481
- Cash +€43,034
up €43,034 (+711%), from €6,055 to €49,089
mainly Net result for the year (+€63,651) and Other debts (+€32,000)
- Intangible fixed assets -€7,760
down €7,760 (-29.5%), from €26,309 to €18,549
- Deferred charges and accrued income +€3,480
new in 2025: €3,480
- Profit (loss) carried forward +€63,651
up €63,651 (+59.1%), from -€107,765 to -€44,114
- Other debts +€32,000
up €32,000 (+27.5%), from €116,351 to €148,351
- Gross operating margin +€126,398
up €126,398, from -€54,652 to €71,746
- Financial charges -€4,177
down €4,177 (-96.4%), from €4,332 to €155
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 | €85,184 | €182,282 | +€97,098 | +114% |
| Fixed assets | 21/28 | €26,309 | €18,549 | -€7,760 | -29.5% |
| Intangible fixed assets | 21 | €26,309 | €18,549 | -€7,760 | -29.5% |
| Current assets | 29/58 | €58,875 | €163,734 | +€104,858 | +178% |
| Amounts receivable within one year | 40/41 | €52,820 | €111,164 | +€58,344 | +110% |
| Trade receivables | 40 | €30,116 | €72,596 | +€42,481 | +141% |
| Other amounts receivable | 41 | €22,705 | €38,568 | +€15,864 | +69.9% |
| Cash at bank and in hand | 54/58 | €6,055 | €49,089 | +€43,034 | +711% |
| Deferred charges and accrued income | 490/1 | - | €3,480 | +€3,480 | |
| Total equity and liabilities | 10/49 | €85,184 | €182,282 | +€97,098 | +114% |
| Equity | 10/15 | -€55,386 | €8,265 | +€63,651 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,765 | -€44,114 | +€63,651 | +59.1% |
| Investment grants | 15 | €2,379 | €2,379 | = | 0.0% |
| Amounts payable | 17/49 | €140,571 | €174,018 | +€33,447 | +23.8% |
| Amounts payable within one year | 42/48 | €140,526 | €174,018 | +€33,492 | +23.8% |
| Trade debts | 44 | €24,175 | €25,667 | +€1,492 | +6.2% |
| Suppliers | 440/4 | €24,175 | €25,667 | +€1,492 | +6.2% |
| Other amounts payable | 47/48 | €116,351 | €148,351 | +€32,000 | +27.5% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Remuneration, social security and pensions | 62 | €449 | €170 | -€279 | -62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,760 | €7,760 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €418 | +€30 | +7.8% |
| Gross operating margin | 9900 | -€54,652 | €71,746 | +€126,398 | |
| Operating profit (loss) | 9901 | -€63,248 | €63,398 | +€126,646 | |
| Financial income | 75/76B | €987 | €408 | -€579 | -58.7% |
| Recurring financial income | 75 | €987 | €408 | -€579 | -58.7% |
| Financial charges | 65/66B | €4,332 | €155 | -€4,177 | -96.4% |
| Recurring financial charges | 65 | €4,332 | €155 | -€4,177 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | -€66,594 | €63,651 | +€130,245 | |
| Profit (loss) for the period | 9904 | -€66,594 | €63,651 | +€130,245 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,594 | €63,651 | +€130,245 |
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 29 October 2026 via checked.be.