L'ATELIER DE LA SOURCE: 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 DE LA SOURCE
Largest movements
- Stocks and contracts -€1,241
down €1,241 (-14.4%), from €8,598 to €7,357
- Tangible fixed assets -€919
down €919 (-33.9%), from €2,713 to €1,794
of which Plant, machinery and equipment: -€1,356
- Other debts -€10,060
down €10,060 (-36.3%), from €27,738 to €17,678
- Tax, wage and social debts +€8,783
up €8,783 (+344%), from €2,553 to €11,336
of which Remuneration and social security: +€5,000
- Trade debts -€2,224
down €2,224 (-19.0%), from €11,718 to €9,494
- Profit (loss) carried forward +€1,633
up €1,633 (+2.9%), from -€55,869 to -€54,236
- Staff costs -€10,446
down €10,446, from €10,412 to -€34
- Other operating charges -€1,426
no longer reported in 2025 (was €1,426)
- Gross operating margin +€957
up €957 (+26.5%), from €3,618 to €4,575
- Financial charges +€380
up €380 (+35.3%), from €1,077 to €1,457
- Depreciation +€163
up €163 (+12.0%), from €1,356 to €1,519
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 | €34,740 | €32,871 | -€1,869 | -5.4% |
| Fixed assets | 21/28 | €2,828 | €1,909 | -€919 | -32.5% |
| Tangible fixed assets | 22/27 | €2,713 | €1,794 | -€919 | -33.9% |
| Plant, machinery and equipment | 23 | €2,713 | €1,356 | -€1,356 | -50.0% |
| Furniture and vehicles | 24 | - | €437 | +€437 | |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €31,912 | €30,962 | -€950 | -3.0% |
| Stocks and contracts in progress | 3 | €8,598 | €7,357 | -€1,241 | -14.4% |
| Stocks | 30/36 | €8,598 | €7,357 | -€1,241 | -14.4% |
| Amounts receivable within one year | 40/41 | €422 | €422 | -€1 | -0.1% |
| Other amounts receivable | 41 | €422 | €422 | -€1 | -0.1% |
| Cash at bank and in hand | 54/58 | €22,893 | €23,184 | +€291 | +1.3% |
| Total equity and liabilities | 10/49 | €34,740 | €32,871 | -€1,869 | -5.4% |
| Equity | 10/15 | -€7,269 | -€5,636 | +€1,633 | +22.5% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,869 | -€54,236 | +€1,633 | +2.9% |
| Amounts payable | 17/49 | €42,009 | €38,507 | -€3,502 | -8.3% |
| Amounts payable within one year | 42/48 | €42,009 | €38,507 | -€3,502 | -8.3% |
| Trade debts | 44 | €11,718 | €9,494 | -€2,224 | -19.0% |
| Suppliers | 440/4 | €11,718 | €9,494 | -€2,224 | -19.0% |
| Taxes, remuneration and social security | 45 | €2,553 | €11,336 | +€8,783 | +344% |
| Taxes | 450/3 | €2,553 | €6,336 | +€3,783 | +148% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €27,738 | €17,678 | -€10,060 | -36.3% |
| Remuneration, social security and pensions | 62 | €10,412 | -€34 | -€10,446 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €1,519 | +€163 | +12.0% |
| Other operating charges | 640/8 | €1,426 | - | -€1,426 | |
| Gross operating margin | 9900 | €3,618 | €4,575 | +€957 | +26.5% |
| Operating profit (loss) | 9901 | -€9,577 | €3,090 | +€12,667 | |
| Financial charges | 65/66B | €1,077 | €1,457 | +€380 | +35.3% |
| Recurring financial charges | 65 | €1,077 | €1,457 | +€380 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,654 | €1,633 | +€12,287 | |
| Profit (loss) for the period | 9904 | -€10,654 | €1,633 | +€12,287 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,654 | €1,633 | +€12,287 |
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.