ATELIER CAROLINE VAN DE CASTEELE: what changed
ATELIER CAROLINE VAN DE CASTEELE
Largest movements
- Stocks and contracts +€57,129
up €57,129 (+283%), from €20,219 to €77,349
- Cash +€2,417
up €2,417 (+80.8%), from €2,990 to €5,406
mainly Other debts (+€50,661) and Trade debts (+€5,566)
- Receivables within one year -€1,783
down €1,783 (-25.8%), from €6,908 to €5,125
of which Other amounts receivable: -€3,198
- Other debts +€50,661
new in 2026: €50,661
- Trade debts +€5,566
up €5,566 (+1,438%), from €387 to €5,953
- Profit (loss) carried forward +€3,951
up €3,951 (+68.2%), from -€5,793 to -€1,841
- Short-term financial debts -€1,564
down €1,564 (-100%), from €1,564 to €0
- Gross operating margin -€5,734
down €5,734 (-53.3%), from €10,762 to €5,028
- Depreciation -€495
down €495 (-100%), from €495 to €0
- Financial income -€394
down €394 (-100%), from €394 to €0
- Other operating charges -€382
down €382 (-33.4%), from €1,142 to €760
- Financial charges -€246
down €246 (-43.8%), from €562 to €316
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,117 | €87,880 | +€57,763 | +192% |
| Current assets | 29/58 | €30,117 | €87,880 | +€57,763 | +192% |
| Stocks and contracts in progress | 3 | €20,219 | €77,349 | +€57,129 | +283% |
| Stocks | 30/36 | €20,219 | €77,349 | +€57,129 | +283% |
| Amounts receivable within one year | 40/41 | €6,908 | €5,125 | -€1,783 | -25.8% |
| Trade receivables | 40 | €3,164 | €4,579 | +€1,415 | +44.7% |
| Other amounts receivable | 41 | €3,744 | €546 | -€3,198 | -85.4% |
| Cash at bank and in hand | 54/58 | €2,990 | €5,406 | +€2,417 | +80.8% |
| Total equity and liabilities | 10/49 | €30,117 | €87,880 | +€57,763 | +192% |
| Equity | 10/15 | €26,999 | €30,951 | +€3,951 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,200 | €14,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,341 | €12,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,793 | -€1,841 | +€3,951 | +68.2% |
| Amounts payable | 17/49 | €3,118 | €56,929 | +€53,811 | +1,726% |
| Amounts payable within one year | 42/48 | €3,118 | €56,929 | +€53,811 | +1,726% |
| Financial debts | 43 | €1,564 | €0 | -€1,564 | -100% |
| Credit institutions | 430/8 | €1,564 | €0 | -€1,564 | -100% |
| Trade debts | 44 | €387 | €5,953 | +€5,566 | +1,438% |
| Suppliers | 440/4 | €387 | €5,953 | +€5,566 | +1,438% |
| Taxes, remuneration and social security | 45 | €1,167 | €315 | -€852 | -73.0% |
| Taxes | 450/3 | €1,167 | €315 | -€852 | -73.0% |
| Other amounts payable | 47/48 | - | €50,661 | +€50,661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €0 | -€495 | -100% |
| Other operating charges | 640/8 | €1,142 | €760 | -€382 | -33.4% |
| Gross operating margin | 9900 | €10,762 | €5,028 | -€5,734 | -53.3% |
| Operating profit (loss) | 9901 | €9,125 | €4,268 | -€4,858 | -53.2% |
| Financial income | 75/76B | €394 | €0 | -€394 | -100% |
| Recurring financial income | 75 | €394 | €0 | -€394 | -100% |
| Financial charges | 65/66B | €562 | €316 | -€246 | -43.8% |
| Recurring financial charges | 65 | €562 | €316 | -€246 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €8,957 | €3,951 | -€5,006 | -55.9% |
| Profit (loss) for the period | 9904 | €8,957 | €3,951 | -€5,006 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,957 | €3,951 | -€5,006 | -55.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.