Splintr 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.
Splintr Atelier
Largest movements
- Cash +€8,807
up €8,807 (+122%), from €7,200 to €16,008
mainly Other debts (+€3,365) and Depreciation (+€2,707)
- Tangible fixed assets -€2,707
down €2,707 (-47.6%), from €5,684 to €2,976
of which Plant, machinery and equipment: -€1,567
- Receivables within one year -€1,206
down €1,206 (-7.7%), from €15,660 to €14,454
of which Trade receivables: -€8,965
- Deferred charges and accrued income -€1,000
down €1,000 (-84.0%), from €1,191 to €191
- Other debts +€3,365
up €3,365 (+269%), from €1,249 to €4,614
- Profit (loss) carried forward -€3,104
down €3,104 (-17.8%), from -€17,399 to -€20,502
- Trade debts +€2,382
up €2,382 (+69.9%), from €3,410 to €5,792
- Tax, wage and social debts +€1,250
up €1,250 (+56.2%), from €2,225 to €3,475
of which Remuneration and social security: +€1,250
- Gross operating margin +€15,265
up €15,265, from -€14,515 to €750
- Other operating charges +€767
up €767 (+183%), from €418 to €1,185
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 | €29,735 | €33,629 | +€3,893 | +13.1% |
| Fixed assets | 21/28 | €5,684 | €2,976 | -€2,707 | -47.6% |
| Tangible fixed assets | 22/27 | €5,684 | €2,976 | -€2,707 | -47.6% |
| Plant, machinery and equipment | 23 | €3,965 | €2,398 | -€1,567 | -39.5% |
| Furniture and vehicles | 24 | €1,719 | €578 | -€1,141 | -66.4% |
| Current assets | 29/58 | €24,052 | €30,653 | +€6,601 | +27.4% |
| Amounts receivable within one year | 40/41 | €15,660 | €14,454 | -€1,206 | -7.7% |
| Trade receivables | 40 | €11,294 | €2,328 | -€8,965 | -79.4% |
| Other amounts receivable | 41 | €4,367 | €12,126 | +€7,759 | +178% |
| Cash at bank and in hand | 54/58 | €7,200 | €16,008 | +€8,807 | +122% |
| Deferred charges and accrued income | 490/1 | €1,191 | €191 | -€1,000 | -84.0% |
| Total equity and liabilities | 10/49 | €29,735 | €33,629 | +€3,893 | +13.1% |
| Equity | 10/15 | €22,851 | €19,748 | -€3,104 | -13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,250 | €37,250 | = | 0.0% |
| Distributable reserves | 133 | €37,250 | €37,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,399 | -€20,502 | -€3,104 | -17.8% |
| Amounts payable | 17/49 | €6,884 | €13,881 | +€6,997 | +102% |
| Amounts payable within one year | 42/48 | €6,884 | €13,881 | +€6,997 | +102% |
| Trade debts | 44 | €3,410 | €5,792 | +€2,382 | +69.9% |
| Suppliers | 440/4 | €3,410 | €5,792 | +€2,382 | +69.9% |
| Taxes, remuneration and social security | 45 | €2,225 | €3,475 | +€1,250 | +56.2% |
| Taxes | 450/3 | €975 | €975 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,250 | €2,500 | +€1,250 | +100% |
| Other amounts payable | 47/48 | €1,249 | €4,614 | +€3,365 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,699 | €2,707 | +€8 | +0.3% |
| Other operating charges | 640/8 | €418 | €1,185 | +€767 | +183% |
| Gross operating margin | 9900 | -€14,515 | €750 | +€15,265 | |
| Operating profit (loss) | 9901 | -€17,632 | -€3,142 | +€14,490 | +82.2% |
| Financial income | 75/76B | €192 | €166 | -€25 | -13.3% |
| Recurring financial income | 75 | €192 | €166 | -€25 | -13.3% |
| Financial charges | 65/66B | €109 | €127 | +€18 | +16.8% |
| Recurring financial charges | 65 | €109 | €127 | +€18 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,549 | -€3,104 | +€14,446 | +82.3% |
| Income taxes | 67/77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | -€17,559 | -€3,104 | +€14,456 | +82.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,559 | -€3,104 | +€14,456 | +82.3% |
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 28 October 2026 via checked.be.