L’Atelier PLAN B: 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 PLAN B
Largest movements
- Tangible fixed assets -€12,241
down €12,241 (-40.7%), from €30,064 to €17,823
of which Furniture and vehicles: -€11,507
- Cash -€3,682
down €3,682 (-25.0%), from €14,744 to €11,061
mainly Tax, wage and social debts (-€11,552) and Net result for the year (-€5,316)
- Receivables within one year -€2,914
down €2,914 (-35.9%), from €8,124 to €5,210
of which Other amounts receivable: -€5,066
- Deferred charges and accrued income -€798
down €798 (-87.8%), from €908 to €111
- Tax, wage and social debts -€11,552
down €11,552 (-96.9%), from €11,923 to €371
- Profit (loss) carried forward -€5,316
down €5,316 (-19.4%), from €27,377 to €22,062
- Trade debts -€2,767
down €2,767 (-87.4%), from €3,167 to €400
- Gross operating margin +€7,238
up €7,238 (+577%), from €1,254 to €8,492
- Depreciation +€5,156
up €5,156 (+72.8%), from €7,085 to €12,241
- Other operating charges +€211
up €211 (+22.1%), from €954 to €1,165
- Taxes +€100
up €100 (+73.5%), from €136 to €235
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 | €53,840 | €34,205 | -€19,635 | -36.5% |
| Fixed assets | 21/28 | €30,064 | €17,823 | -€12,241 | -40.7% |
| Tangible fixed assets | 22/27 | €30,064 | €17,823 | -€12,241 | -40.7% |
| Plant, machinery and equipment | 23 | €6,603 | €5,869 | -€734 | -11.1% |
| Furniture and vehicles | 24 | €23,461 | €11,954 | -€11,507 | -49.0% |
| Current assets | 29/58 | €23,776 | €16,382 | -€7,394 | -31.1% |
| Amounts receivable within one year | 40/41 | €8,124 | €5,210 | -€2,914 | -35.9% |
| Trade receivables | 40 | €2,048 | €4,199 | +€2,152 | +105% |
| Other amounts receivable | 41 | €6,077 | €1,010 | -€5,066 | -83.4% |
| Cash at bank and in hand | 54/58 | €14,744 | €11,061 | -€3,682 | -25.0% |
| Deferred charges and accrued income | 490/1 | €908 | €111 | -€798 | -87.8% |
| Total equity and liabilities | 10/49 | €53,840 | €34,205 | -€19,635 | -36.5% |
| Equity | 10/15 | €30,377 | €25,062 | -€5,316 | -17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,377 | €22,062 | -€5,316 | -19.4% |
| Amounts payable | 17/49 | €23,463 | €9,143 | -€14,320 | -61.0% |
| Amounts payable within one year | 42/48 | €23,463 | €9,143 | -€14,320 | -61.0% |
| Trade debts | 44 | €3,167 | €400 | -€2,767 | -87.4% |
| Suppliers | 440/4 | €3,167 | €400 | -€2,767 | -87.4% |
| Taxes, remuneration and social security | 45 | €11,923 | €371 | -€11,552 | -96.9% |
| Taxes | 450/3 | €11,923 | €371 | -€11,552 | -96.9% |
| Other amounts payable | 47/48 | €8,373 | €8,373 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,085 | €12,241 | +€5,156 | +72.8% |
| Other operating charges | 640/8 | €954 | €1,165 | +€211 | +22.1% |
| Non-recurring operating charges | 66A | €4,885 | - | -€4,885 | |
| Gross operating margin | 9900 | €1,254 | €8,492 | +€7,238 | +577% |
| Operating profit (loss) | 9901 | -€11,669 | -€4,914 | +€6,756 | +57.9% |
| Financial charges | 65/66B | €224 | €166 | -€58 | -25.9% |
| Recurring financial charges | 65 | €224 | €166 | -€58 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,894 | -€5,080 | +€6,814 | +57.3% |
| Income taxes | 67/77 | €136 | €235 | +€100 | +73.5% |
| Profit (loss) for the period | 9904 | -€12,029 | -€5,316 | +€6,714 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,029 | -€5,316 | +€6,714 | +55.8% |
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 13 October 2026 via checked.be.