L'ATELIER DE MATHIEU: 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 MATHIEU
Largest movements
- Cash +€42,065
up €42,065 (+1,240%), from €3,394 to €45,459
mainly Net result for the year (+€30,150) and Trade debts (+€17,415)
- Tangible fixed assets +€6,316
up €6,316 (+15.0%), from €41,978 to €48,294
of which Plant, machinery and equipment: +€41,001
- Stocks and contracts +€2,979
new in 2025: €2,979
- Deferred charges and accrued income +€2,531
new in 2025: €2,531
- Receivables within one year -€2,380
down €2,380 (-26.7%), from €8,919 to €6,540
of which Other amounts receivable: -€3,889
- Trade debts +€17,415
up €17,415 (+311%), from €5,598 to €23,013
- Profit (loss) carried forward +€16,150
up €16,150, from -€11,841 to €4,309
- Other debts +€9,434
up €9,434 (+21.4%), from €44,139 to €53,573
- Tax, wage and social debts +€6,209
new in 2025: €6,209
of which Taxes: +€3,736
- Reserves +€5,000
new in 2025: €5,000
- Purchases and services +€75,232
up €75,232 (+168%), from €44,909 to €120,141
- Gross operating margin +€54,192
up €54,192, from -€2,989 to €51,203
- Depreciation +€7,571
up €7,571 (+147%), from €5,142 to €12,713
- Staff costs +€4,136
new in 2025: €4,136
- Taxes +€2,140
new in 2025: €2,140
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 | €55,796 | €106,823 | +€51,027 | +91.5% |
| Formation expenses | 20 | €1,505 | €1,022 | -€483 | -32.1% |
| Fixed assets | 21/28 | €41,978 | €48,294 | +€6,316 | +15.0% |
| Tangible fixed assets | 22/27 | €41,978 | €48,294 | +€6,316 | +15.0% |
| Land and buildings | 22 | €31,221 | - | -€31,221 | |
| Plant, machinery and equipment | 23 | - | €41,001 | +€41,001 | |
| Furniture and vehicles | 24 | €10,757 | €7,293 | -€3,464 | -32.2% |
| Current assets | 29/58 | €12,313 | €57,507 | +€45,195 | +367% |
| Stocks and contracts in progress | 3 | - | €2,979 | +€2,979 | |
| Stocks | 30/36 | - | €2,979 | +€2,979 | |
| Amounts receivable within one year | 40/41 | €8,919 | €6,540 | -€2,380 | -26.7% |
| Trade receivables | 40 | €4,427 | €5,937 | +€1,510 | +34.1% |
| Other amounts receivable | 41 | €4,492 | €603 | -€3,889 | -86.6% |
| Cash at bank and in hand | 54/58 | €3,394 | €45,459 | +€42,065 | +1,240% |
| Deferred charges and accrued income | 490/1 | - | €2,531 | +€2,531 | |
| Total equity and liabilities | 10/49 | €55,796 | €106,823 | +€51,027 | +91.5% |
| Equity | 10/15 | -€7,841 | €13,309 | +€21,150 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€11,841 | €4,309 | +€16,150 | |
| Amounts payable | 17/49 | €63,637 | €93,515 | +€29,877 | +46.9% |
| Amounts payable after more than one year | 17 | €10,719 | €7,420 | -€3,299 | -30.8% |
| Financial debts | 170/4 | €10,719 | €7,420 | -€3,299 | -30.8% |
| Amounts payable within one year | 42/48 | €52,918 | €86,094 | +€33,176 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €3,181 | €3,299 | +€118 | +3.7% |
| Trade debts | 44 | €5,598 | €23,013 | +€17,415 | +311% |
| Suppliers | 440/4 | €5,598 | €23,013 | +€17,415 | +311% |
| Taxes, remuneration and social security | 45 | - | €6,209 | +€6,209 | |
| Taxes | 450/3 | - | €3,736 | +€3,736 | |
| Remuneration and social security | 454/9 | - | €2,473 | +€2,473 | |
| Other amounts payable | 47/48 | €44,139 | €53,573 | +€9,434 | +21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,909 | €120,141 | +€75,232 | +168% |
| Remuneration, social security and pensions | 62 | - | €4,136 | +€4,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,142 | €12,713 | +€7,571 | +147% |
| Other operating charges | 640/8 | €169 | €912 | +€743 | +439% |
| Gross operating margin | 9900 | -€2,989 | €51,203 | +€54,192 | |
| Operating profit (loss) | 9901 | -€8,300 | €33,442 | +€41,742 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €236 | €1,151 | +€916 | +389% |
| Recurring financial charges | 65 | €236 | €1,151 | +€916 | +389% |
| Profit (loss) for the period before taxes | 9903 | -€8,535 | €32,290 | +€40,826 | |
| Income taxes | 67/77 | - | €2,140 | +€2,140 | |
| Profit (loss) for the period | 9904 | -€8,535 | €30,150 | +€38,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,535 | €30,150 | +€38,686 |
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.