Atelier Caffè: what changed
Two fiscal 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 Caffè
Largest movements
- Stocks and contracts +€49,805
up €49,805 (+18.0%), from €276,723 to €326,528
- Intangible fixed assets -€39,661
down €39,661 (-13.0%), from €305,142 to €265,481
- Tangible fixed assets +€32,271
up €32,271 (+47.2%), from €68,390 to €100,661
of which Furniture and vehicles: +€21,072
- Receivables within one year -€14,584
down €14,584 (-12.7%), from €114,595 to €100,012
of which Trade receivables: -€14,066
- Cash +€10,682
up €10,682 (+146.1%), from €7,314 to €17,996
mainly Debts after one year (+€74,487) and Depreciation (+€69,240)
- Debts after one year +€74,487
up €74,487 (+22.7%), from €328,211 to €402,698
- Trade debts -€20,510
down €20,510 (-7.2%), from €283,071 to €262,561
- Other debts -€13,000
down €13,000 (-39.2%), from €33,150 to €20,150
- Current portion of long-term debt -€12,010
down €12,010 (-19.7%), from €61,062 to €49,052
- Gross operating margin +€42,998
up €42,998 (+27.6%), from €155,696 to €198,693
- Staff costs +€31,880
up €31,880 (+47.7%), from €66,854 to €98,734
- Depreciation +€11,577
up €11,577 (+20.1%), from €57,663 to €69,240
- Financial charges +€8,665
up €8,665 (+64.7%), from €13,388 to €22,052
- Taxes -€3,334
down €3,334 (-68.1%), from €4,893 to €1,559
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.
Cash bridge derived
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 | €772,163 | €810,678 | +€38,514 | +5.0% |
| Fixed assets | 21/28 | €373,532 | €366,142 | -€7,389 | -2.0% |
| Intangible fixed assets | 21 | €305,142 | €265,481 | -€39,661 | -13.0% |
| Tangible fixed assets | 22/27 | €68,390 | €100,661 | +€32,271 | +47.2% |
| Plant, machinery and equipment | 23 | €39,641 | €59,758 | +€20,117 | +50.7% |
| Furniture and vehicles | 24 | - | €21,072 | +€21,072 | |
| Leasing and similar rights | 25 | €28,749 | €19,831 | -€8,917 | -31.0% |
| Current assets | 29/58 | €398,632 | €444,535 | +€45,903 | +11.5% |
| Stocks and contracts in progress | 3 | €276,723 | €326,528 | +€49,805 | +18.0% |
| Stocks | 30/36 | €276,723 | €326,528 | +€49,805 | +18.0% |
| Amounts receivable within one year | 40/41 | €114,595 | €100,012 | -€14,584 | -12.7% |
| Trade receivables | 40 | €112,860 | €98,794 | -€14,066 | -12.5% |
| Other amounts receivable | 41 | €1,736 | €1,218 | -€518 | -29.8% |
| Cash at bank and in hand | 54/58 | €7,314 | €17,996 | +€10,682 | +146.1% |
| Total equity and liabilities | 10/49 | €772,163 | €810,678 | +€38,514 | +5.0% |
| Equity | 10/15 | €61,985 | €66,213 | +€4,228 | +6.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €46,985 | €51,213 | +€4,228 | +9.0% |
| Distributable reserves | 133 | €46,985 | €51,213 | +€4,228 | +9.0% |
| Amounts payable | 17/49 | €710,178 | €744,464 | +€34,286 | +4.8% |
| Amounts payable after more than one year | 17 | €328,211 | €402,698 | +€74,487 | +22.7% |
| Financial debts | 170/4 | €328,211 | €402,698 | +€74,487 | +22.7% |
| Amounts payable within one year | 42/48 | €381,967 | €341,766 | -€40,201 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €61,062 | €49,052 | -€12,010 | -19.7% |
| Trade debts | 44 | €283,071 | €262,561 | -€20,510 | -7.2% |
| Suppliers | 440/4 | €283,071 | €262,561 | -€20,510 | -7.2% |
| Advances received on contracts in progress | 46 | - | €310 | +€310 | |
| Taxes, remuneration and social security | 45 | €4,684 | €9,693 | +€5,009 | +106.9% |
| Taxes | 450/3 | €200 | €1,559 | +€1,359 | +680.7% |
| Remuneration and social security | 454/9 | €4,484 | €8,133 | +€3,649 | +81.4% |
| Other amounts payable | 47/48 | €33,150 | €20,150 | -€13,000 | -39.2% |
| Remuneration, social security and pensions | 62 | €66,854 | €98,734 | +€31,880 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,663 | €69,240 | +€11,577 | +20.1% |
| Other operating charges | 640/8 | €2,966 | €3,854 | +€889 | +30.0% |
| Gross operating margin | 9900 | €155,696 | €198,693 | +€42,998 | +27.6% |
| Operating profit (loss) | 9901 | €28,213 | €26,864 | -€1,348 | -4.8% |
| Financial income | 75/76B | €312 | €975 | +€662 | +212.0% |
| Recurring financial income | 75 | €312 | €975 | +€662 | +212.0% |
| Financial charges | 65/66B | €13,388 | €22,052 | +€8,665 | +64.7% |
| Recurring financial charges | 65 | €13,388 | €22,052 | +€8,665 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €15,137 | €5,787 | -€9,350 | -61.8% |
| Income taxes | 67/77 | €4,893 | €1,559 | -€3,334 | -68.1% |
| Profit (loss) for the period | 9904 | €10,244 | €4,228 | -€6,016 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,244 | €4,228 | -€6,016 | -58.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.