ATELIER BOCAGER: 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 BOCAGER
Largest movements
- Cash -€3,395
down €3,395 (-6.4%), from €53,250 to €49,855
mainly Tax, wage and social debts (-€20,689) and Trade debts (-€342)
- Tax, wage and social debts -€20,689
down €20,689 (-82.8%), from €24,972 to €4,283
of which Remuneration and social security: -€20,916
- Other debts +€11,846
up €11,846, from €0 to €11,846
- Reserves +€5,400
up €5,400 (+29.1%), from €18,579 to €23,979
- Gross operating margin -€18,365
down €18,365 (-70.2%), from €26,163 to €7,798
- Taxes -€3,238
down €3,238 (-60.0%), from €5,400 to €2,162
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 | €64,182 | €60,280 | -€3,903 | -6.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €891 | €711 | -€180 | -20.2% |
| Tangible fixed assets | 22/27 | €891 | €711 | -€180 | -20.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €891 | €711 | -€180 | -20.2% |
| Current assets | 29/58 | €63,292 | €59,569 | -€3,723 | -5.9% |
| Amounts receivable within one year | 40/41 | €10,042 | €9,714 | -€328 | -3.3% |
| Trade receivables | 40 | €8,142 | €8,349 | +€207 | +2.5% |
| Other amounts receivable | 41 | €1,900 | €1,365 | -€535 | -28.2% |
| Cash at bank and in hand | 54/58 | €53,250 | €49,855 | -€3,395 | -6.4% |
| Total equity and liabilities | 10/49 | €64,182 | €60,280 | -€3,903 | -6.1% |
| Equity | 10/15 | €38,579 | €44,016 | +€5,437 | +14.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,579 | €23,979 | +€5,400 | +29.1% |
| Distributable reserves | 133 | €18,579 | €23,979 | +€5,400 | +29.1% |
| Profit (loss) carried forward | 14 | - | €37 | +€37 | |
| Amounts payable | 17/49 | €25,603 | €16,263 | -€9,340 | -36.5% |
| Amounts payable within one year | 42/48 | €25,448 | €16,263 | -€9,185 | -36.1% |
| Trade debts | 44 | €476 | €134 | -€342 | -71.9% |
| Suppliers | 440/4 | €476 | €134 | -€342 | -71.9% |
| Taxes, remuneration and social security | 45 | €24,972 | €4,283 | -€20,689 | -82.8% |
| Taxes | 450/3 | €4,055 | €4,283 | +€228 | +5.6% |
| Remuneration and social security | 454/9 | €20,916 | €0 | -€20,916 | -100% |
| Other amounts payable | 47/48 | €0 | €11,846 | +€11,846 | |
| Accrued charges and deferred income | 492/3 | €155 | €0 | -€155 | -100% |
| Non-recurring operating income | 76A | €13,045 | - | -€13,045 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €180 | +€98 | +119% |
| Gross operating margin | 9900 | €26,163 | €7,798 | -€18,365 | -70.2% |
| Operating profit (loss) | 9901 | €26,081 | €7,619 | -€18,462 | -70.8% |
| Financial charges | 65/66B | - | €20 | +€20 | |
| Recurring financial charges | 65 | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | €26,081 | €7,598 | -€18,482 | -70.9% |
| Income taxes | 67/77 | €5,400 | €2,162 | -€3,238 | -60.0% |
| Profit (loss) for the period | 9904 | €20,681 | €5,437 | -€15,244 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,681 | €5,437 | -€15,244 | -73.7% |
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 23 October 2026 via checked.be.