L'ATELIER INFORMATIQUE: 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 INFORMATIQUE
Largest movements
- Receivables within one year +€88,105
up €88,105 (+50.9%), from €172,983 to €261,088
of which Trade receivables: +€139,265
- Tangible fixed assets +€10,277
new in 2026: €10,277
- Cash -€7,759
down €7,759 (-84.3%), from €9,201 to €1,443
mainly Receivables within one year (-€88,105) and Short-term financial debts (-€20,000)
- Trade debts +€59,215
up €59,215 (+334%), from €17,755 to €76,969
- Tax, wage and social debts +€33,200
up €33,200 (+462%), from €7,184 to €40,384
of which Remuneration and social security: +€18,766
- Short-term financial debts -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Profit (loss) carried forward +€18,127
up €18,127 (+56.5%), from €32,111 to €50,238
- Gross operating margin +€205,403
up €205,403 (+569%), from €36,126 to €241,530
- Staff costs +€198,631
up €198,631 (+1,005%), from €19,769 to €218,400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,337 | €272,879 | +€90,541 | +49.7% |
| Fixed assets | 21/28 | €72 | €10,348 | +€10,277 | +14,373% |
| Tangible fixed assets | 22/27 | - | €10,277 | +€10,277 | |
| Furniture and vehicles | 24 | - | €10,277 | +€10,277 | |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €182,266 | €262,530 | +€80,265 | +44.0% |
| Amounts receivable within one year | 40/41 | €172,983 | €261,088 | +€88,105 | +50.9% |
| Trade receivables | 40 | €39,774 | €179,039 | +€139,265 | +350% |
| Other amounts receivable | 41 | €133,209 | €82,048 | -€51,160 | -38.4% |
| Cash at bank and in hand | 54/58 | €9,201 | €1,443 | -€7,759 | -84.3% |
| Deferred charges and accrued income | 490/1 | €82 | €0 | -€82 | -100% |
| Total equity and liabilities | 10/49 | €182,337 | €272,879 | +€90,541 | +49.7% |
| Equity | 10/15 | €117,398 | €135,525 | +€18,127 | +15.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,287 | €23,287 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,087 | €17,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,111 | €50,238 | +€18,127 | +56.5% |
| Amounts payable | 17/49 | €64,939 | €137,353 | +€72,414 | +112% |
| Amounts payable within one year | 42/48 | €64,939 | €137,353 | +€72,414 | +112% |
| Financial debts | 43 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Credit institutions | 430/8 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Trade debts | 44 | €17,755 | €76,969 | +€59,215 | +334% |
| Suppliers | 440/4 | €17,755 | €76,969 | +€59,215 | +334% |
| Taxes, remuneration and social security | 45 | €7,184 | €40,384 | +€33,200 | +462% |
| Taxes | 450/3 | €840 | €15,273 | +€14,434 | +1,719% |
| Remuneration and social security | 454/9 | €6,345 | €25,111 | +€18,766 | +296% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €627 | +€627 | |
| Remuneration, social security and pensions | 62 | €19,769 | €218,400 | +€198,631 | +1,005% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,324 | +€1,324 | |
| Other operating charges | 640/8 | €411 | €400 | -€12 | -2.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,126 | €241,530 | +€205,403 | +569% |
| Operating profit (loss) | 9901 | €15,946 | €21,406 | +€5,460 | +34.2% |
| Financial income | 75/76B | €1 | €26 | +€25 | +2,943% |
| Recurring financial income | 75 | €1 | €26 | +€25 | +2,943% |
| Financial charges | 65/66B | €3,825 | €3,304 | -€521 | -13.6% |
| Recurring financial charges | 65 | €3,825 | €3,304 | -€521 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €12,122 | €18,127 | +€6,005 | +49.5% |
| Profit (loss) for the period | 9904 | €12,122 | €18,127 | +€6,005 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,122 | €18,127 | +€6,005 | +49.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.