L'ATELIER HC: 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 HC
Largest movements
- Stocks and contracts +€43,449
new in 2025: €43,449
- Receivables within one year +€6,039
up €6,039 (+98.6%), from €6,127 to €12,166
- Cash -€4,038
down €4,038 (-21.2%), from €19,023 to €14,986
mainly Stocks and contracts (-€43,449) and Debts after one year (-€9,992)
- Deferred charges and accrued income +€1,177
new in 2025: €1,177
- Profit (loss) carried forward +€23,554
up €23,554 (+78.5%), from -€29,998 to -€6,444
- Tax, wage and social debts +€11,785
up €11,785 (+193%), from €6,096 to €17,881
of which Taxes: +€10,269
- Debts after one year -€9,992
down €9,992 (-31.6%), from €31,614 to €21,622
- Advances received +€9,072
up €9,072 (+907%), from €1,000 to €10,072
- Current portion of long-term debt +€7,565
up €7,565 (+203%), from €3,733 to €11,298
- Gross operating margin +€73,424
up €73,424, from -€28,618 to €44,806
- Staff costs +€15,160
new in 2025: €15,160
- Financial charges +€3,519
up €3,519 (+344%), from €1,024 to €4,543
- Depreciation +€1,521
up €1,521 (+1,122%), from €136 to €1,657
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 | €29,933 | €76,546 | +€46,613 | +156% |
| Fixed assets | 21/28 | €4,783 | €4,769 | -€14 | -0.3% |
| Tangible fixed assets | 22/27 | €4,469 | €4,456 | -€14 | -0.3% |
| Furniture and vehicles | 24 | €4,469 | €4,456 | -€14 | -0.3% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €25,150 | €71,777 | +€46,627 | +185% |
| Stocks and contracts in progress | 3 | - | €43,449 | +€43,449 | |
| Stocks | 30/36 | - | €43,449 | +€43,449 | |
| Amounts receivable within one year | 40/41 | €6,127 | €12,166 | +€6,039 | +98.6% |
| Trade receivables | 40 | €6,127 | €12,166 | +€6,039 | +98.6% |
| Cash at bank and in hand | 54/58 | €19,023 | €14,986 | -€4,038 | -21.2% |
| Deferred charges and accrued income | 490/1 | - | €1,177 | +€1,177 | |
| Total equity and liabilities | 10/49 | €29,933 | €76,546 | +€46,613 | +156% |
| Equity | 10/15 | -€27,498 | -€3,944 | +€23,554 | +85.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,998 | -€6,444 | +€23,554 | +78.5% |
| Amounts payable | 17/49 | €57,431 | €80,491 | +€23,059 | +40.2% |
| Amounts payable after more than one year | 17 | €31,614 | €21,622 | -€9,992 | -31.6% |
| Financial debts | 170/4 | €31,614 | €21,622 | -€9,992 | -31.6% |
| Amounts payable within one year | 42/48 | €25,818 | €58,869 | +€33,051 | +128% |
| Current portion of amounts payable after more than one year | 42 | €3,733 | €11,298 | +€7,565 | +203% |
| Trade debts | 44 | €11,728 | €15,357 | +€3,629 | +30.9% |
| Suppliers | 440/4 | €11,728 | €15,357 | +€3,629 | +30.9% |
| Advances received on contracts in progress | 46 | €1,000 | €10,072 | +€9,072 | +907% |
| Taxes, remuneration and social security | 45 | €6,096 | €17,881 | +€11,785 | +193% |
| Taxes | 450/3 | €6,096 | €16,365 | +€10,269 | +168% |
| Remuneration and social security | 454/9 | - | €1,516 | +€1,516 | |
| Other amounts payable | 47/48 | €3,260 | €4,260 | +€1,000 | +30.7% |
| Remuneration, social security and pensions | 62 | - | €15,160 | +€15,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136 | €1,657 | +€1,521 | +1,122% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€28,618 | €44,806 | +€73,424 | |
| Operating profit (loss) | 9901 | -€29,141 | €27,589 | +€56,730 | |
| Financial income | 75/76B | €168 | €508 | +€340 | +203% |
| Recurring financial income | 75 | €168 | €508 | +€340 | +203% |
| Financial charges | 65/66B | €1,024 | €4,543 | +€3,519 | +344% |
| Recurring financial charges | 65 | €1,024 | €4,543 | +€3,519 | +344% |
| Profit (loss) for the period before taxes | 9903 | -€29,998 | €23,554 | +€53,552 | |
| Profit (loss) for the period | 9904 | -€29,998 | €23,554 | +€53,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,998 | €23,554 | +€53,552 |
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 23 October 2026 via checked.be.