L'ATELIER NUMERIQUE: 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 NUMERIQUE
Largest movements
- Tangible fixed assets -€19,350
down €19,350 (-8.4%), from €229,739 to €210,389
- Receivables within one year +€14,725
up €14,725 (+19.7%), from €74,683 to €89,408
of which Other amounts receivable: +€15,834
- Stocks and contracts +€4,726
up €4,726 (+25.0%), from €18,890 to €23,616
- Short-term financial debts +€20,663
up €20,663 (+208%), from €9,923 to €30,586
- Other debts +€20,000
up €20,000 (+208%), from €9,621 to €29,621
- Debts after one year -€18,604
down €18,604 (-19.9%), from €93,488 to €74,884
- Tax, wage and social debts -€17,360
down €17,360 (-35.5%), from €48,919 to €31,559
of which Taxes: -€13,389
- Current portion of long-term debt -€8,937
down €8,937 (-32.4%), from €27,541 to €18,604
- Staff costs -€56,633
down €56,633 (-40.0%), from €141,546 to €84,913
- Gross operating margin -€54,581
down €54,581 (-30.0%), from €182,165 to €127,584
- Taxes +€4,071
up €4,071 (+192%), from €2,119 to €6,190
- Other operating charges -€3,611
down €3,611 (-74.2%), from €4,864 to €1,253
- Depreciation +€2,472
up €2,472 (+10.4%), from €23,880 to €26,352
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 | €326,367 | €323,413 | -€2,954 | -0.9% |
| Fixed assets | 21/28 | €229,739 | €210,389 | -€19,350 | -8.4% |
| Tangible fixed assets | 22/27 | €229,739 | €210,389 | -€19,350 | -8.4% |
| Land and buildings | 22 | €180,939 | €171,349 | -€9,590 | -5.3% |
| Plant, machinery and equipment | 23 | €25,636 | €18,142 | -€7,494 | -29.2% |
| Furniture and vehicles | 24 | €22,255 | €18,335 | -€3,920 | -17.6% |
| Other tangible fixed assets | 26 | €909 | €2,563 | +€1,654 | +182% |
| Current assets | 29/58 | €96,628 | €113,024 | +€16,396 | +17.0% |
| Stocks and contracts in progress | 3 | €18,890 | €23,616 | +€4,726 | +25.0% |
| Stocks | 30/36 | €18,890 | €23,616 | +€4,726 | +25.0% |
| Amounts receivable within one year | 40/41 | €74,683 | €89,408 | +€14,725 | +19.7% |
| Trade receivables | 40 | €55,002 | €53,893 | -€1,109 | -2.0% |
| Other amounts receivable | 41 | €19,681 | €35,515 | +€15,834 | +80.5% |
| Cash at bank and in hand | 54/58 | €3,055 | - | -€3,055 | |
| Total equity and liabilities | 10/49 | €326,367 | €323,413 | -€2,954 | -0.9% |
| Equity | 10/15 | €97,779 | €100,585 | +€2,806 | +2.9% |
| Contributions | 10/11 | €64,552 | €64,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,227 | €36,033 | +€2,806 | +8.4% |
| Amounts payable | 17/49 | €228,588 | €222,828 | -€5,760 | -2.5% |
| Amounts payable after more than one year | 17 | €93,488 | €74,884 | -€18,604 | -19.9% |
| Financial debts | 170/4 | €93,488 | €74,884 | -€18,604 | -19.9% |
| Amounts payable within one year | 42/48 | €135,100 | €147,944 | +€12,844 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €27,541 | €18,604 | -€8,937 | -32.4% |
| Financial debts | 43 | €9,923 | €30,586 | +€20,663 | +208% |
| Credit institutions | 430/8 | €9,923 | €30,586 | +€20,663 | +208% |
| Trade debts | 44 | €39,096 | €37,574 | -€1,522 | -3.9% |
| Suppliers | 440/4 | €39,096 | €37,574 | -€1,522 | -3.9% |
| Taxes, remuneration and social security | 45 | €48,919 | €31,559 | -€17,360 | -35.5% |
| Taxes | 450/3 | €28,550 | €15,161 | -€13,389 | -46.9% |
| Remuneration and social security | 454/9 | €20,369 | €16,398 | -€3,971 | -19.5% |
| Other amounts payable | 47/48 | €9,621 | €29,621 | +€20,000 | +208% |
| Remuneration, social security and pensions | 62 | €141,546 | €84,913 | -€56,633 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,880 | €26,352 | +€2,472 | +10.4% |
| Other operating charges | 640/8 | €4,864 | €1,253 | -€3,611 | -74.2% |
| Gross operating margin | 9900 | €182,165 | €127,584 | -€54,581 | -30.0% |
| Operating profit (loss) | 9901 | €11,875 | €15,066 | +€3,191 | +26.9% |
| Financial income | 75/76B | €54 | €754 | +€700 | +1,296% |
| Recurring financial income | 75 | €54 | €754 | +€700 | +1,296% |
| Financial charges | 65/66B | €7,905 | €6,824 | -€1,081 | -13.7% |
| Recurring financial charges | 65 | €7,905 | €6,824 | -€1,081 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €4,024 | €8,996 | +€4,972 | +124% |
| Income taxes | 67/77 | €2,119 | €6,190 | +€4,071 | +192% |
| Profit (loss) for the period | 9904 | €1,905 | €2,806 | +€901 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,905 | €2,806 | +€901 | +47.3% |
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 29 October 2026 via checked.be.