ATELIER BENOIT CASEAU: 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.
ATELIER BENOIT CASEAU
Largest movements
- Receivables within one year -€8,335
down €8,335 (-16.8%), from €49,677 to €41,341
of which Trade receivables: -€8,915
- Current portion of long-term debt -€21,368
down €21,368 (-66.2%), from €32,254 to €10,886
- Trade debts +€17,804
up €17,804 (+699%), from €2,549 to €20,353
- Profit (loss) carried forward -€14,661
new in 2025: -€14,661
- Debts after one year +€11,710
up €11,710 (+156%), from €7,494 to €19,204
- Tax, wage and social debts +€4,219
up €4,219 (+8.1%), from €51,850 to €56,069
of which Remuneration and social security: +€6,966
- Staff costs +€43,623
up €43,623 (+38.1%), from €114,515 to €158,139
- Gross operating margin -€28,755
down €28,755 (-13.8%), from €208,857 to €180,102
- Taxes -€19,849
down €19,849 (-97.6%), from €20,331 to €482
- Financial charges -€3,774
down €3,774 (-57.8%), from €6,535 to €2,761
- Depreciation -€2,747
down €2,747 (-8.6%), from €31,999 to €29,253
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 | €224,251 | €218,269 | -€5,982 | -2.7% |
| Fixed assets | 21/28 | €95,885 | €96,032 | +€147 | +0.2% |
| Tangible fixed assets | 22/27 | €95,810 | €95,957 | +€147 | +0.2% |
| Land and buildings | 22 | €76,028 | €58,251 | -€17,778 | -23.4% |
| Plant, machinery and equipment | 23 | €15,338 | €11,223 | -€4,116 | -26.8% |
| Furniture and vehicles | 24 | €4,443 | €26,484 | +€22,041 | +496% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €128,366 | €122,236 | -€6,130 | -4.8% |
| Stocks and contracts in progress | 3 | €5,304 | €4,960 | -€344 | -6.5% |
| Stocks | 30/36 | €5,304 | €4,960 | -€344 | -6.5% |
| Amounts receivable within one year | 40/41 | €49,677 | €41,341 | -€8,335 | -16.8% |
| Trade receivables | 40 | €49,677 | €40,762 | -€8,915 | -17.9% |
| Other amounts receivable | 41 | - | €579 | +€579 | |
| Cash at bank and in hand | 54/58 | €69,568 | €70,038 | +€470 | +0.7% |
| Deferred charges and accrued income | 490/1 | €3,818 | €5,897 | +€2,079 | +54.5% |
| Total equity and liabilities | 10/49 | €224,251 | €218,269 | -€5,982 | -2.7% |
| Equity | 10/15 | €128,343 | €111,756 | -€16,587 | -12.9% |
| Reserves | 13 | €122,616 | €122,616 | = | 0.0% |
| Distributable reserves | 133 | €122,616 | €122,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,661 | -€14,661 | |
| Investment grants | 15 | €5,727 | €3,801 | -€1,926 | -33.6% |
| Amounts payable | 17/49 | €95,908 | €106,512 | +€10,605 | +11.1% |
| Amounts payable after more than one year | 17 | €7,494 | €19,204 | +€11,710 | +156% |
| Financial debts | 170/4 | €7,494 | €19,204 | +€11,710 | +156% |
| Amounts payable within one year | 42/48 | €88,414 | €87,308 | -€1,105 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €32,254 | €10,886 | -€21,368 | -66.2% |
| Trade debts | 44 | €2,549 | €20,353 | +€17,804 | +699% |
| Suppliers | 440/4 | €2,549 | €20,353 | +€17,804 | +699% |
| Taxes, remuneration and social security | 45 | €51,850 | €56,069 | +€4,219 | +8.1% |
| Taxes | 450/3 | €40,853 | €38,107 | -€2,747 | -6.7% |
| Remuneration and social security | 454/9 | €10,997 | €17,963 | +€6,966 | +63.3% |
| Other amounts payable | 47/48 | €1,761 | €0 | -€1,761 | -100% |
| Remuneration, social security and pensions | 62 | €114,515 | €158,139 | +€43,623 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,999 | €29,253 | -€2,747 | -8.6% |
| Other operating charges | 640/8 | €5,603 | €6,483 | +€879 | +15.7% |
| Gross operating margin | 9900 | €208,857 | €180,102 | -€28,755 | -13.8% |
| Operating profit (loss) | 9901 | €56,739 | -€13,772 | -€70,511 | |
| Financial income | 75/76B | €2,253 | €2,354 | +€100 | +4.5% |
| Recurring financial income | 75 | €2,253 | €2,354 | +€100 | +4.5% |
| Financial charges | 65/66B | €6,535 | €2,761 | -€3,774 | -57.8% |
| Recurring financial charges | 65 | €6,535 | €2,761 | -€3,774 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €52,458 | -€14,179 | -€66,637 | |
| Income taxes | 67/77 | €20,331 | €482 | -€19,849 | -97.6% |
| Profit (loss) for the period | 9904 | €32,127 | -€14,661 | -€46,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,127 | -€14,661 | -€46,788 |
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 24 October 2026 via checked.be.