L'Atelier CLSO: 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.
What changed
L'Atelier CLSO
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,983
2024 · €37,264-€25,281
Equity
€285,378
2024 · €273,394+€11,983
Cash
€86,725
2024 · €83,643+€3,082
Balance sheet total
€2.2m
2024 · €2.3m-€136,116
Largest movements
Assets
- Tangible fixed assets -€131,013
down €131,013 (-6.0%), from €2.2m to €2.1m
of which Land and buildings: -€128,127
Equity and liabilities
- Debts after one year -€190,956
down €190,956 (-11.1%), from €1.7m to €1.5m
of which Financial debts: -€190,956
Income statement
- Gross operating margin -€46,377
down €46,377 (-10.0%), from €464,943 to €418,566
- Staff costs -€25,843
down €25,843 (-11.9%), from €216,323 to €190,480
- Depreciation +€6,900
up €6,900 (+4.5%), from €153,695 to €160,595
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.
Result 2024
€37,264
Gross operating margin
-€46,377
Staff costs
+€25,843
Depreciation
-€6,900
Other operating charges
-€303
Financial income
-€165
Financial charges
+€3,884
Taxes
-€1,262
Result 2025
€11,983
raises the resultlowers the result
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.
From operations
+€210,890
Investment
-€29,144
Financing
-€178,664
Cash 2024
€83,643
From operations (derived)
+€210,890
Net result for the year
+€11,983
Depreciation
+€160,595
Stocks and contracts
+€4,126
Receivables within one year
-€2,413
Deferred charges and accrued income
+€6,033
Trade debts
+€20,633
Tax, wage and social debts
-€1,705
Other debts
+€11,693
Accrued charges and deferred income
-€56
Investment (derived)
-€29,144
Investment in fixed assets (net)
-€29,144
Financing
-€178,664
Debts after one year
-€190,956
Current portion of long-term debt
+€12,292
Cash 2025
€86,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,319,899 | €2,183,783 | -€136,116 | -5.9% |
| Fixed assets | 21/28 | €2,186,060 | €2,054,609 | -€131,451 | -6.0% |
| Intangible fixed assets | 21 | €898 | €460 | -€438 | -48.8% |
| Tangible fixed assets | 22/27 | €2,184,903 | €2,053,890 | -€131,013 | -6.0% |
| Land and buildings | 22 | €2,119,102 | €1,990,975 | -€128,127 | -6.0% |
| Plant, machinery and equipment | 23 | €37,380 | €40,557 | +€3,178 | +8.5% |
| Furniture and vehicles | 24 | €28,421 | €22,357 | -€6,064 | -21.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €133,839 | €129,174 | -€4,665 | -3.5% |
| Stocks and contracts in progress | 3 | €13,666 | €9,540 | -€4,126 | -30.2% |
| Stocks | 30/36 | €13,666 | €9,540 | -€4,126 | -30.2% |
| Amounts receivable within one year | 40/41 | €7,517 | €9,930 | +€2,413 | +32.1% |
| Trade receivables | 40 | €3,332 | €1,082 | -€2,251 | -67.5% |
| Other amounts receivable | 41 | €4,185 | €8,849 | +€4,664 | +111% |
| Cash at bank and in hand | 54/58 | €83,643 | €86,725 | +€3,082 | +3.7% |
| Deferred charges and accrued income | 490/1 | €29,012 | €22,979 | -€6,033 | -20.8% |
| Total equity and liabilities | 10/49 | €2,319,899 | €2,183,783 | -€136,116 | -5.9% |
| Equity | 10/15 | €273,394 | €285,378 | +€11,983 | +4.4% |
| Contributions | 10/11 | €161,517 | €161,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,877 | €123,861 | +€11,983 | +10.7% |
| Amounts payable | 17/49 | €2,046,505 | €1,898,406 | -€148,099 | -7.2% |
| Amounts payable after more than one year | 17 | €1,719,290 | €1,528,334 | -€190,956 | -11.1% |
| Financial debts | 170/4 | €1,329,290 | €1,138,334 | -€190,956 | -14.4% |
| Other amounts payable | 178/9 | €390,000 | €390,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €327,158 | €370,072 | +€42,913 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €202,671 | €214,964 | +€12,292 | +6.1% |
| Trade debts | 44 | €12,401 | €33,034 | +€20,633 | +166% |
| Suppliers | 440/4 | €12,401 | €33,034 | +€20,633 | +166% |
| Taxes, remuneration and social security | 45 | €53,156 | €51,451 | -€1,705 | -3.2% |
| Taxes | 450/3 | €24,087 | €28,765 | +€4,678 | +19.4% |
| Remuneration and social security | 454/9 | €29,068 | €22,685 | -€6,383 | -22.0% |
| Other amounts payable | 47/48 | €58,931 | €70,624 | +€11,693 | +19.8% |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Remuneration, social security and pensions | 62 | €216,323 | €190,480 | -€25,843 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,695 | €160,595 | +€6,900 | +4.5% |
| Other operating charges | 640/8 | €17,492 | €17,795 | +€303 | +1.7% |
| Gross operating margin | 9900 | €464,943 | €418,566 | -€46,377 | -10.0% |
| Operating profit (loss) | 9901 | €77,433 | €49,695 | -€27,738 | -35.8% |
| Financial income | 75/76B | €200 | €35 | -€165 | -82.5% |
| Recurring financial income | 75 | €200 | €35 | -€165 | -82.5% |
| Financial charges | 65/66B | €36,128 | €32,244 | -€3,884 | -10.8% |
| Recurring financial charges | 65 | €36,128 | €32,244 | -€3,884 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €41,505 | €17,486 | -€24,019 | -57.9% |
| Income taxes | 67/77 | €4,241 | €5,503 | +€1,262 | +29.8% |
| Profit (loss) for the period | 9904 | €37,264 | €11,983 | -€25,281 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,264 | €11,983 | -€25,281 | -67.8% |
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 27 October 2026 via checked.be.