Société Atelier: 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.
Société Atelier
Largest movements
- Stocks and contracts -€144,614
down €144,614 (-100%), from €144,614 to €0
- Receivables within one year -€109,365
down €109,365 (-72.9%), from €150,055 to €40,690
of which Trade receivables: -€80,854
- Tangible fixed assets +€54,136
up €54,136 (+447%), from €12,122 to €66,258
of which Leasing and similar rights: +€43,892
- Cash -€15,756
down €15,756 (-99.8%), from €15,786 to €30
mainly Advances received (-€286,060) and Investment in fixed assets (net) (-€64,065)
- Advances received -€286,060
down €286,060 (-100%), from €286,060 to €0
- Reserves +€30,187
new in 2025: €30,187
- Debts after one year +€29,595
new in 2025: €29,595
- Trade debts -€22,041
down €22,041 (-47.7%), from €46,175 to €24,134
- Profit (loss) carried forward +€21,545
up €21,545, from -€21,545 to €0
- Gross operating margin +€91,794
up €91,794, from -€5,059 to €86,735
- Taxes +€13,734
new in 2025: €13,734
- Other operating charges +€7,413
new in 2025: €7,413
- Staff costs -€6,266
down €6,266 (-92.7%), from €6,756 to €490
- Depreciation +€5,797
up €5,797 (+140%), from €4,132 to €9,930
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 | €324,138 | €110,884 | -€213,253 | -65.8% |
| Fixed assets | 21/28 | €12,122 | €66,258 | +€54,136 | +447% |
| Tangible fixed assets | 22/27 | €12,122 | €66,258 | +€54,136 | +447% |
| Plant, machinery and equipment | 23 | €7,450 | €11,474 | +€4,024 | +54.0% |
| Furniture and vehicles | 24 | €4,672 | €10,892 | +€6,220 | +133% |
| Leasing and similar rights | 25 | - | €43,892 | +€43,892 | |
| Current assets | 29/58 | €312,015 | €44,626 | -€267,389 | -85.7% |
| Stocks and contracts in progress | 3 | €144,614 | €0 | -€144,614 | -100% |
| Contracts in progress | 37 | €144,614 | €0 | -€144,614 | -100% |
| Amounts receivable within one year | 40/41 | €150,055 | €40,690 | -€109,365 | -72.9% |
| Trade receivables | 40 | €113,651 | €32,796 | -€80,854 | -71.1% |
| Other amounts receivable | 41 | €36,404 | €7,894 | -€28,511 | -78.3% |
| Cash at bank and in hand | 54/58 | €15,786 | €30 | -€15,756 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,561 | €3,906 | +€2,345 | +150% |
| Total equity and liabilities | 10/49 | €324,138 | €110,884 | -€213,253 | -65.8% |
| Equity | 10/15 | -€16,545 | €35,187 | +€51,732 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €30,187 | +€30,187 | |
| Distributable reserves | 133 | - | €30,187 | +€30,187 | |
| Profit (loss) carried forward | 14 | -€21,545 | €0 | +€21,545 | |
| Amounts payable | 17/49 | €340,682 | €75,697 | -€264,986 | -77.8% |
| Amounts payable after more than one year | 17 | - | €29,595 | +€29,595 | |
| Financial debts | 170/4 | - | €29,595 | +€29,595 | |
| Amounts payable within one year | 42/48 | €339,034 | €46,102 | -€292,932 | -86.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,234 | +€8,234 | |
| Trade debts | 44 | €46,175 | €24,134 | -€22,041 | -47.7% |
| Suppliers | 440/4 | €46,175 | €24,134 | -€22,041 | -47.7% |
| Advances received on contracts in progress | 46 | €286,060 | €0 | -€286,060 | -100% |
| Taxes, remuneration and social security | 45 | €6,799 | €13,734 | +€6,935 | +102% |
| Taxes | 450/3 | €657 | €13,734 | +€13,078 | +1,992% |
| Remuneration and social security | 454/9 | €6,143 | €0 | -€6,143 | -100% |
| Accrued charges and deferred income | 492/3 | €1,648 | €0 | -€1,648 | -100% |
| Remuneration, social security and pensions | 62 | €6,756 | €490 | -€6,266 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,132 | €9,930 | +€5,797 | +140% |
| Other operating charges | 640/8 | - | €7,413 | +€7,413 | |
| Gross operating margin | 9900 | -€5,059 | €86,735 | +€91,794 | |
| Operating profit (loss) | 9901 | -€15,948 | €68,902 | +€84,850 | |
| Financial income | 75/76B | €2,442 | €648 | -€1,794 | -73.5% |
| Recurring financial income | 75 | €2,442 | €648 | -€1,794 | -73.5% |
| Financial charges | 65/66B | €452 | €4,084 | +€3,632 | +803% |
| Recurring financial charges | 65 | €452 | €4,084 | +€3,632 | +803% |
| Profit (loss) for the period before taxes | 9903 | -€13,958 | €65,466 | +€79,424 | |
| Income taxes | 67/77 | - | €13,734 | +€13,734 | |
| Profit (loss) for the period | 9904 | -€13,958 | €51,732 | +€65,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,958 | €51,732 | +€65,690 |
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 1 November 2026 via checked.be.