Atelier Broucke: 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 Broucke
Largest movements
- Receivables within one year -€5,293
down €5,293 (-28.3%), from €18,702 to €13,410
of which Trade receivables: -€6,284
- Cash +€842
up €842 (+5.6%), from €14,912 to €15,755
mainly Receivables within one year (+€5,293) and Other debts (+€699)
- Tax, wage and social debts -€2,859
down €2,859 (-35.1%), from €8,157 to €5,298
- Debts after one year -€2,000
down €2,000 (-6.7%), from €30,000 to €28,000
- Other debts +€699
up €699 (+62.2%), from €1,123 to €1,822
- Trade debts -€601
down €601 (-49.5%), from €1,214 to €613
- Profit (loss) carried forward +€506
up €506 (+5.2%), from -€9,824 to -€9,318
- Gross operating margin +€5,301
up €5,301, from -€3,137 to €2,164
- Taxes +€640
up €640 (+275%), from €232 to €872
- Financial charges +€72
up €72 (+84.5%), from €86 to €158
- Other operating charges +€49
up €49 (+8.4%), from €579 to €628
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 | €33,670 | €29,414 | -€4,255 | -12.6% |
| Fixed assets | 21/28 | €55 | €0 | -€55 | -100% |
| Financial fixed assets | 28 | €55 | €0 | -€55 | -100% |
| Current assets | 29/58 | €33,615 | €29,414 | -€4,200 | -12.5% |
| Amounts receivable within one year | 40/41 | €18,702 | €13,410 | -€5,293 | -28.3% |
| Trade receivables | 40 | €18,698 | €12,414 | -€6,284 | -33.6% |
| Other amounts receivable | 41 | €4 | €996 | +€991 | +24,300% |
| Current investments | 50/53 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €14,912 | €15,755 | +€842 | +5.6% |
| Total equity and liabilities | 10/49 | €33,670 | €29,414 | -€4,255 | -12.6% |
| Equity | 10/15 | -€6,824 | -€6,318 | +€506 | +7.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,824 | -€9,318 | +€506 | +5.2% |
| Amounts payable | 17/49 | €40,494 | €35,732 | -€4,762 | -11.8% |
| Amounts payable after more than one year | 17 | €30,000 | €28,000 | -€2,000 | -6.7% |
| Financial debts | 170/4 | €30,000 | €28,000 | -€2,000 | -6.7% |
| Amounts payable within one year | 42/48 | €10,494 | €7,732 | -€2,762 | -26.3% |
| Trade debts | 44 | €1,214 | €613 | -€601 | -49.5% |
| Suppliers | 440/4 | €1,214 | €613 | -€601 | -49.5% |
| Taxes, remuneration and social security | 45 | €8,157 | €5,298 | -€2,859 | -35.1% |
| Taxes | 450/3 | €8,157 | €5,298 | -€2,859 | -35.1% |
| Other amounts payable | 47/48 | €1,123 | €1,822 | +€699 | +62.2% |
| Other operating charges | 640/8 | €579 | €628 | +€49 | +8.4% |
| Gross operating margin | 9900 | -€3,137 | €2,164 | +€5,301 | |
| Operating profit (loss) | 9901 | -€3,716 | €1,536 | +€5,253 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €158 | +€72 | +84.5% |
| Recurring financial charges | 65 | €86 | €158 | +€72 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,802 | €1,378 | +€5,180 | |
| Income taxes | 67/77 | €232 | €872 | +€640 | +275% |
| Profit (loss) for the period | 9904 | -€4,034 | €506 | +€4,541 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,034 | €506 | +€4,541 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.