LES ATELIERS PERÉ: what changed
LES ATELIERS PERÉ
Largest movements
- Receivables within one year -€13,055
down €13,055 (-28.6%), from €45,696 to €32,640
of which Trade receivables: -€11,833
- Stocks and contracts +€5,376
up €5,376 (+57.3%), from €9,380 to €14,757
- Deferred charges and accrued income -€3,710
down €3,710 (-100%), from €3,710 to €0
- Tangible fixed assets +€2,338
up €2,338 (+56.4%), from €4,148 to €6,485
of which Furniture and vehicles: +€3,397
- Cash +€2,190
up €2,190 (+217%), from €1,010 to €3,199
mainly Receivables within one year (+€13,055) and Short-term financial debts (+€6,458)
- Other debts -€13,002
down €13,002 (-22.2%), from €58,657 to €45,655
- Short-term financial debts +€6,458
up €6,458 (+40.2%), from €16,080 to €22,538
- Profit (loss) carried forward -€2,441
down €2,441 (-18.9%), from -€12,882 to -€15,323
- Trade debts +€1,095
up €1,095, from €0 to €1,095
- Tax, wage and social debts +€1,029
up €1,029 (+175%), from €587 to €1,615
- Other operating charges +€1,976
up €1,976 (+147%), from €1,340 to €3,316
- Gross operating margin +€1,269
up €1,269 (+27.7%), from €4,576 to €5,846
- Financial charges -€552
down €552 (-12.9%), from €4,267 to €3,715
- Taxes +€347
up €347, from -€347 to €0
- Depreciation +€130
up €130 (+11.3%), from €1,148 to €1,278
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,441 | €77,580 | -€6,862 | -8.1% |
| Fixed assets | 21/28 | €7,514 | €9,852 | +€2,338 | +31.1% |
| Tangible fixed assets | 22/27 | €4,148 | €6,485 | +€2,338 | +56.4% |
| Furniture and vehicles | 24 | €0 | €3,397 | +€3,397 | |
| Other tangible fixed assets | 26 | €4,148 | €3,089 | -€1,059 | -25.5% |
| Financial fixed assets | 28 | €3,366 | €3,366 | = | 0.0% |
| Current assets | 29/58 | €76,928 | €67,728 | -€9,199 | -12.0% |
| Amounts receivable after more than one year | 29 | €17,132 | €17,132 | = | 0.0% |
| Trade receivables | 290 | €17,132 | €17,132 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,380 | €14,757 | +€5,376 | +57.3% |
| Stocks | 30/36 | €9,380 | €14,757 | +€5,376 | +57.3% |
| Amounts receivable within one year | 40/41 | €45,696 | €32,640 | -€13,055 | -28.6% |
| Trade receivables | 40 | €39,041 | €27,209 | -€11,833 | -30.3% |
| Other amounts receivable | 41 | €6,654 | €5,432 | -€1,223 | -18.4% |
| Cash at bank and in hand | 54/58 | €1,010 | €3,199 | +€2,190 | +217% |
| Deferred charges and accrued income | 490/1 | €3,710 | €0 | -€3,710 | -100% |
| Total equity and liabilities | 10/49 | €84,441 | €77,580 | -€6,862 | -8.1% |
| Equity | 10/15 | €9,118 | €6,677 | -€2,441 | -26.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,882 | -€15,323 | -€2,441 | -18.9% |
| Amounts payable | 17/49 | €75,323 | €70,903 | -€4,421 | -5.9% |
| Amounts payable within one year | 42/48 | €75,323 | €70,903 | -€4,421 | -5.9% |
| Financial debts | 43 | €16,080 | €22,538 | +€6,458 | +40.2% |
| Credit institutions | 430/8 | €16,080 | €22,538 | +€6,458 | +40.2% |
| Trade debts | 44 | €0 | €1,095 | +€1,095 | |
| Suppliers | 440/4 | €0 | €1,095 | +€1,095 | |
| Taxes, remuneration and social security | 45 | €587 | €1,615 | +€1,029 | +175% |
| Taxes | 450/3 | €587 | €1,615 | +€1,029 | +175% |
| Other amounts payable | 47/48 | €58,657 | €45,655 | -€13,002 | -22.2% |
| Non-recurring operating income | 76A | €54 | €0 | -€54 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €1,278 | +€130 | +11.3% |
| Other operating charges | 640/8 | €1,340 | €3,316 | +€1,976 | +147% |
| Gross operating margin | 9900 | €4,576 | €5,846 | +€1,269 | +27.7% |
| Operating profit (loss) | 9901 | €2,088 | €1,252 | -€836 | -40.0% |
| Financial income | 75/76B | €0 | €22 | +€22 | +11,326% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +11,326% |
| Financial charges | 65/66B | €4,267 | €3,715 | -€552 | -12.9% |
| Recurring financial charges | 65 | €4,267 | €3,715 | -€552 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,178 | -€2,441 | -€262 | -12.0% |
| Income taxes | 67/77 | -€347 | €0 | +€347 | |
| Profit (loss) for the period | 9904 | -€1,832 | -€2,441 | -€609 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,832 | -€2,441 | -€609 | -33.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.