L'ATELIER IMMOBILIER: 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 IMMOBILIER
Largest movements
- Tangible fixed assets +€101,412
up €101,412 (+7,078%), from €1,433 to €102,845
of which Furniture and vehicles: +€100,308
- Receivables within one year +€12,052
up €12,052 (+158%), from €7,605 to €19,656
of which Other amounts receivable: +€16,713
- Reserves +€90,000
up €90,000 (+759%), from €11,860 to €101,860
of which Distributable reserves: +€91,860
- Debts after one year +€68,667
new in 2025: €68,667
- Trade debts -€58,623
down €58,623 (-23.0%), from €254,624 to €196,002
- Current portion of long-term debt +€17,768
new in 2025: €17,768
- Tax, wage and social debts -€12,923
down €12,923 (-87.8%), from €14,723 to €1,800
of which Taxes: -€8,923
- Gross operating margin +€122,609
up €122,609 (+381%), from €32,173 to €154,783
- Taxes +€27,706
up €27,706 (+329%), from €8,414 to €36,120
- Depreciation +€15,469
up €15,469 (+1,560%), from €991 to €16,460
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 | €312,876 | €425,255 | +€112,379 | +35.9% |
| Fixed assets | 21/28 | €1,433 | €102,845 | +€101,412 | +7,078% |
| Tangible fixed assets | 22/27 | €1,433 | €102,845 | +€101,412 | +7,078% |
| Plant, machinery and equipment | 23 | - | €1,105 | +€1,105 | |
| Furniture and vehicles | 24 | €1,433 | €101,740 | +€100,308 | +7,001% |
| Current assets | 29/58 | €311,443 | €322,410 | +€10,967 | +3.5% |
| Amounts receivable within one year | 40/41 | €7,605 | €19,656 | +€12,052 | +158% |
| Trade receivables | 40 | €5,265 | €604 | -€4,661 | -88.5% |
| Other amounts receivable | 41 | €2,339 | €19,052 | +€16,713 | +714% |
| Cash at bank and in hand | 54/58 | €302,518 | €301,592 | -€926 | -0.3% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,162 | -€158 | -12.0% |
| Total equity and liabilities | 10/49 | €312,876 | €425,255 | +€112,379 | +35.9% |
| Equity | 10/15 | €43,226 | €135,930 | +€92,704 | +214% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €101,860 | +€90,000 | +759% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €10,000 | €101,860 | +€91,860 | +919% |
| Profit (loss) carried forward | 14 | €25,166 | €27,870 | +€2,704 | +10.7% |
| Amounts payable | 17/49 | €269,650 | €289,325 | +€19,675 | +7.3% |
| Amounts payable after more than one year | 17 | - | €68,667 | +€68,667 | |
| Financial debts | 170/4 | - | €68,667 | +€68,667 | |
| Amounts payable within one year | 42/48 | €269,478 | €220,657 | -€48,820 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | - | €17,768 | +€17,768 | |
| Trade debts | 44 | €254,624 | €196,002 | -€58,623 | -23.0% |
| Suppliers | 440/4 | €254,624 | €196,002 | -€58,623 | -23.0% |
| Taxes, remuneration and social security | 45 | €14,723 | €1,800 | -€12,923 | -87.8% |
| Taxes | 450/3 | €10,723 | €1,800 | -€8,923 | -83.2% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €131 | €5,088 | +€4,958 | +3,788% |
| Accrued charges and deferred income | 492/3 | €172 | - | -€172 | |
| Non-recurring operating income | 76A | - | €834 | +€834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €16,460 | +€15,469 | +1,560% |
| Other operating charges | 640/8 | €2,265 | €2,401 | +€136 | +6.0% |
| Gross operating margin | 9900 | €32,173 | €154,783 | +€122,609 | +381% |
| Operating profit (loss) | 9901 | €28,917 | €135,921 | +€107,004 | +370% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,255 | €2,104 | -€151 | -6.7% |
| Recurring financial charges | 65 | €2,255 | €2,104 | -€151 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €26,662 | €133,825 | +€107,163 | +402% |
| Income taxes | 67/77 | €8,414 | €36,120 | +€27,706 | +329% |
| Profit (loss) for the period | 9904 | €18,248 | €97,704 | +€79,457 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €18,248 | €97,704 | +€79,457 | +435% |
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.