L'atelier léger: 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 léger
Largest movements
- Cash +€13,612
up €13,612 (+124%), from €10,973 to €24,585
mainly Net result for the year (+€21,104) and Stocks and contracts (+€10,698)
- Stocks and contracts -€10,698
down €10,698 (-62.3%), from €17,164 to €6,466
- Receivables within one year -€3,394
down €3,394 (-67.4%), from €5,032 to €1,638
of which Other amounts receivable: -€2,154
- Tangible fixed assets -€3,280
down €3,280 (-51.0%), from €6,433 to €3,154
of which Plant, machinery and equipment: -€3,137
- Advances received -€25,555
no longer reported in 2025 (was €25,555)
- Profit (loss) carried forward +€16,249
up €16,249, from -€16,249 to €0
- Other debts +€4,840
up €4,840 (+19,359%), from €25 to €4,865
- Tax, wage and social debts +€2,530
new in 2025: €2,530
- Trade debts -€2,124
down €2,124 (-65.4%), from €3,249 to €1,124
- Gross operating margin +€33,780
up €33,780, from -€8,538 to €25,241
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 | €42,630 | €38,570 | -€4,060 | -9.5% |
| Formation expenses | 20 | €1,028 | €727 | -€301 | -29.3% |
| Fixed assets | 21/28 | €8,433 | €5,154 | -€3,280 | -38.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,433 | €3,154 | -€3,280 | -51.0% |
| Plant, machinery and equipment | 23 | €6,107 | €2,970 | -€3,137 | -51.4% |
| Furniture and vehicles | 24 | €327 | €183 | -€143 | -43.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €33,169 | €32,689 | -€479 | -1.4% |
| Stocks and contracts in progress | 3 | €17,164 | €6,466 | -€10,698 | -62.3% |
| Stocks | 30/36 | €17,164 | €6,466 | -€10,698 | -62.3% |
| Amounts receivable within one year | 40/41 | €5,032 | €1,638 | -€3,394 | -67.4% |
| Trade receivables | 40 | €2,813 | €1,573 | -€1,240 | -44.1% |
| Other amounts receivable | 41 | €2,219 | €65 | -€2,154 | -97.1% |
| Cash at bank and in hand | 54/58 | €10,973 | €24,585 | +€13,612 | +124% |
| Total equity and liabilities | 10/49 | €42,630 | €38,570 | -€4,060 | -9.5% |
| Equity | 10/15 | €13,801 | €30,050 | +€16,249 | +118% |
| Contributions | 10/11 | €30,050 | €30,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,249 | €0 | +€16,249 | |
| Amounts payable | 17/49 | €28,828 | €8,520 | -€20,309 | -70.4% |
| Amounts payable within one year | 42/48 | €28,828 | €8,520 | -€20,309 | -70.4% |
| Trade debts | 44 | €3,249 | €1,124 | -€2,124 | -65.4% |
| Suppliers | 440/4 | €3,249 | €1,124 | -€2,124 | -65.4% |
| Advances received on contracts in progress | 46 | €25,555 | - | -€25,555 | |
| Taxes, remuneration and social security | 45 | - | €2,530 | +€2,530 | |
| Taxes | 450/3 | - | €2,530 | +€2,530 | |
| Other amounts payable | 47/48 | €25 | €4,865 | +€4,840 | +19,359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,740 | €3,925 | +€184 | +4.9% |
| Other operating charges | 640/8 | €40 | - | -€40 | |
| Gross operating margin | 9900 | -€8,538 | €25,241 | +€33,780 | |
| Operating profit (loss) | 9901 | -€12,319 | €21,317 | +€33,636 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €117 | €213 | +€96 | +81.9% |
| Recurring financial charges | 65 | €117 | €213 | +€96 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,436 | €21,104 | +€33,540 | |
| Profit (loss) for the period | 9904 | -€12,436 | €21,104 | +€33,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,436 | €21,104 | +€33,540 |
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.