L'ATELIER DISTRIBUTION: 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 DISTRIBUTION
Largest movements
- Receivables within one year -€16,139
down €16,139 (-88.6%), from €18,222 to €2,083
of which Other amounts receivable: -€13,126
- Tangible fixed assets +€11,989
up €11,989 (+217%), from €5,529 to €17,518
- Cash +€10,791
up €10,791 (+237%), from €4,546 to €15,337
mainly Receivables within one year (+€16,139) and Accrued charges and deferred income (+€12,000)
- Stocks and contracts +€3,918
up €3,918 (+608%), from €645 to €4,563
- Deferred charges and accrued income -€613
no longer reported in 2025 (was €613)
- Accrued charges and deferred income +€12,000
up €12,000 (+126%), from €9,500 to €21,500
- Trade debts +€4,953
up €4,953 (+60.8%), from €8,141 to €13,095
- Other debts -€2,598
down €2,598 (-89.5%), from €2,901 to €303
- Tax, wage and social debts -€2,266
down €2,266 (-29.2%), from €7,754 to €5,488
- Profit (loss) carried forward -€2,143
down €2,143 (-11.4%), from -€18,742 to -€20,884
- Write-downs -€52,229
no longer reported in 2025 (was €52,229)
- Gross operating margin +€31,417
up €31,417 (+117%), from €26,848 to €58,264
- Taxes +€12,346
new in 2025: €12,346
- Staff costs -€11,533
down €11,533 (-21.6%), from €53,311 to €41,778
- Depreciation +€1,315
up €1,315 (+54.1%), from €2,432 to €3,747
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 | €29,555 | €39,501 | +€9,947 | +33.7% |
| Fixed assets | 21/28 | €5,529 | €17,518 | +€11,989 | +217% |
| Tangible fixed assets | 22/27 | €5,529 | €17,518 | +€11,989 | +217% |
| Plant, machinery and equipment | 23 | €5,529 | €17,518 | +€11,989 | +217% |
| Current assets | 29/58 | €24,026 | €21,983 | -€2,043 | -8.5% |
| Stocks and contracts in progress | 3 | €645 | €4,563 | +€3,918 | +608% |
| Stocks | 30/36 | €645 | €4,563 | +€3,918 | +608% |
| Amounts receivable within one year | 40/41 | €18,222 | €2,083 | -€16,139 | -88.6% |
| Trade receivables | 40 | €3,132 | €119 | -€3,012 | -96.2% |
| Other amounts receivable | 41 | €15,090 | €1,964 | -€13,126 | -87.0% |
| Cash at bank and in hand | 54/58 | €4,546 | €15,337 | +€10,791 | +237% |
| Deferred charges and accrued income | 490/1 | €613 | - | -€613 | |
| Total equity and liabilities | 10/49 | €29,555 | €39,501 | +€9,947 | +33.7% |
| Equity | 10/15 | €1,258 | -€884 | -€2,143 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,742 | -€20,884 | -€2,143 | -11.4% |
| Amounts payable | 17/49 | €28,296 | €40,386 | +€12,090 | +42.7% |
| Amounts payable within one year | 42/48 | €18,796 | €18,886 | +€90 | +0.5% |
| Trade debts | 44 | €8,141 | €13,095 | +€4,953 | +60.8% |
| Suppliers | 440/4 | €8,141 | €13,095 | +€4,953 | +60.8% |
| Taxes, remuneration and social security | 45 | €7,754 | €5,488 | -€2,266 | -29.2% |
| Remuneration and social security | 454/9 | €7,754 | €5,488 | -€2,266 | -29.2% |
| Other amounts payable | 47/48 | €2,901 | €303 | -€2,598 | -89.5% |
| Accrued charges and deferred income | 492/3 | €9,500 | €21,500 | +€12,000 | +126% |
| Remuneration, social security and pensions | 62 | €53,311 | €41,778 | -€11,533 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,432 | €3,747 | +€1,315 | +54.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,229 | - | -€52,229 | |
| Other operating charges | 640/8 | €260 | €331 | +€72 | +27.6% |
| Non-recurring operating charges | 66A | €1,500 | €580 | -€920 | -61.3% |
| Gross operating margin | 9900 | €26,848 | €58,264 | +€31,417 | +117% |
| Operating profit (loss) | 9901 | -€82,884 | €11,828 | +€94,711 | |
| Financial income | 75/76B | €1 | €31 | +€30 | +2,980% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +2,980% |
| Financial charges | 65/66B | €1,169 | €1,656 | +€487 | +41.7% |
| Recurring financial charges | 65 | €1,169 | €1,656 | +€487 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | -€84,051 | €10,203 | +€94,254 | |
| Income taxes | 67/77 | - | €12,346 | +€12,346 | |
| Profit (loss) for the period | 9904 | -€84,051 | -€2,143 | +€81,908 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,051 | -€2,143 | +€81,908 | +97.5% |
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 30 October 2026 via checked.be.