ONIRI ATELIER: what changed
ONIRI ATELIER
Largest movements
- Receivables within one year -€9,463
down €9,463 (-75.6%), from €12,520 to €3,057
of which Trade receivables: -€9,447
- Cash +€2,589
up €2,589 (+161%), from €1,613 to €4,202
mainly Receivables within one year (+€9,463) and Depreciation (+€1,770)
- Tangible fixed assets -€1,770
down €1,770 (-57.2%), from €3,096 to €1,326
of which Plant, machinery and equipment: -€1,016
- Trade debts -€4,735
down €4,735 (-57.1%), from €8,293 to €3,558
- Tax, wage and social debts -€1,911
down €1,911 (-61.2%), from €3,121 to €1,211
of which Remuneration and social security: -€2,303
- Profit (loss) carried forward -€1,360
down €1,360 (-8.6%), from -€15,724 to -€17,084
- Other debts -€947
down €947 (-2.0%), from €47,772 to €46,824
- Turnover -€53,311
no longer reported in 2023 (was €53,311)
- Purchases and services -€51,427
no longer reported in 2023 (was €51,427)
- Gross operating margin -€6,450
down €6,450 (-82.7%), from €7,795 to €1,345
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,962 | €40,010 | -€8,953 | -18.3% |
| Fixed assets | 21/28 | €3,171 | €1,401 | -€1,770 | -55.8% |
| Tangible fixed assets | 22/27 | €3,096 | €1,326 | -€1,770 | -57.2% |
| Plant, machinery and equipment | 23 | €1,016 | - | -€1,016 | |
| Furniture and vehicles | 24 | €2,081 | €1,326 | -€754 | -36.2% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €45,791 | €38,608 | -€7,183 | -15.7% |
| Stocks and contracts in progress | 3 | €31,192 | €30,847 | -€345 | -1.1% |
| Stocks | 30/36 | €31,192 | €30,847 | -€345 | -1.1% |
| Amounts receivable within one year | 40/41 | €12,520 | €3,057 | -€9,463 | -75.6% |
| Trade receivables | 40 | €12,504 | €3,057 | -€9,447 | -75.6% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €1,613 | €4,202 | +€2,589 | +161% |
| Deferred charges and accrued income | 490/1 | €466 | €502 | +€36 | +7.7% |
| Total equity and liabilities | 10/49 | €48,962 | €40,010 | -€8,953 | -18.3% |
| Equity | 10/15 | -€10,224 | -€11,584 | -€1,360 | -13.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Other | 1319 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,724 | -€17,084 | -€1,360 | -8.6% |
| Amounts payable | 17/49 | €59,186 | €51,593 | -€7,593 | -12.8% |
| Amounts payable within one year | 42/48 | €59,186 | €51,593 | -€7,593 | -12.8% |
| Trade debts | 44 | €8,293 | €3,558 | -€4,735 | -57.1% |
| Suppliers | 440/4 | €8,293 | €3,558 | -€4,735 | -57.1% |
| Taxes, remuneration and social security | 45 | €3,121 | €1,211 | -€1,911 | -61.2% |
| Taxes | 450/3 | €819 | €1,211 | +€392 | +47.9% |
| Remuneration and social security | 454/9 | €2,303 | - | -€2,303 | |
| Other amounts payable | 47/48 | €47,772 | €46,824 | -€947 | -2.0% |
| Turnover | 70 | €53,311 | - | -€53,311 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,427 | - | -€51,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €1,770 | +€0 | 0.0% |
| Other operating charges | 640/8 | €464 | €784 | +€320 | +69.1% |
| Gross operating margin | 9900 | €7,795 | €1,345 | -€6,450 | -82.7% |
| Operating profit (loss) | 9901 | €5,561 | -€1,209 | -€6,770 | |
| Financial charges | 65/66B | €132 | €151 | +€19 | +14.2% |
| Recurring financial charges | 65 | €132 | €135 | +€2 | +1.7% |
| Non-recurring financial charges | 66B | - | €16 | +€16 | |
| Profit (loss) for the period before taxes | 9903 | €5,429 | -€1,360 | -€6,789 | |
| Profit (loss) for the period | 9904 | €5,429 | -€1,360 | -€6,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,429 | -€1,360 | -€6,789 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.