LES ATELIERS DEVELOPMENT: 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.
LES ATELIERS DEVELOPMENT
Largest movements
- Stocks and contracts +€758,404
up €758,404 (+31.7%), from €2.4m to €3.2m
- Receivables within one year +€45,828
up €45,828 (+36.9%), from €124,182 to €170,009
- Other debts +€940,570
up €940,570 (+35.9%), from €2.6m to €3.6m
- Profit (loss) carried forward -€128,833
down €128,833 (-119%), from -€108,235 to -€237,068
- Purchases and services +€684,524
up €684,524 (+759%), from €90,219 to €774,743
- Financial charges +€75,689
up €75,689 (+211%), from €35,912 to €111,601
- Gross operating margin -€50,840
down €50,840, from €34,501 to -€16,339
- Other operating charges +€657
up €657 (+252%), from €261 to €918
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,536,429 | €3,340,661 | +€804,232 | +31.7% |
| Current assets | 29/58 | €2,536,429 | €3,340,661 | +€804,232 | +31.7% |
| Stocks and contracts in progress | 3 | €2,394,611 | €3,153,015 | +€758,404 | +31.7% |
| Stocks | 30/36 | €2,394,611 | €3,153,015 | +€758,404 | +31.7% |
| Amounts receivable within one year | 40/41 | €124,182 | €170,009 | +€45,828 | +36.9% |
| Other amounts receivable | 41 | €124,182 | €170,009 | +€45,828 | +36.9% |
| Deferred charges and accrued income | 490/1 | €17,637 | €17,637 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,536,429 | €3,340,661 | +€804,232 | +31.7% |
| Equity | 10/15 | -€102,035 | -€230,868 | -€128,833 | -126% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,235 | -€237,068 | -€128,833 | -119% |
| Amounts payable | 17/49 | €2,638,464 | €3,571,529 | +€933,065 | +35.4% |
| Amounts payable within one year | 42/48 | €2,638,464 | €3,571,529 | +€933,065 | +35.4% |
| Trade debts | 44 | €18,606 | €11,101 | -€7,505 | -40.3% |
| Suppliers | 440/4 | €18,606 | €11,101 | -€7,505 | -40.3% |
| Other amounts payable | 47/48 | €2,619,858 | €3,560,428 | +€940,570 | +35.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,219 | €774,743 | +€684,524 | +759% |
| Other operating charges | 640/8 | €261 | €918 | +€657 | +252% |
| Gross operating margin | 9900 | €34,501 | -€16,339 | -€50,840 | |
| Operating profit (loss) | 9901 | €34,240 | -€17,257 | -€51,497 | |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €35,912 | €111,601 | +€75,689 | +211% |
| Recurring financial charges | 65 | €35,912 | €111,601 | +€75,689 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€1,672 | -€128,833 | -€127,160 | -7,605% |
| Profit (loss) for the period | 9904 | -€1,672 | -€128,833 | -€127,160 | -7,605% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,672 | -€128,833 | -€127,160 | -7,605% |
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 21 October 2026 via checked.be.