Atelier Ciré: 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 Ciré
Largest movements
- Tangible fixed assets +€61,749
up €61,749 (+134%), from €46,078 to €107,828
of which Other tangible fixed assets: +€59,337
- Stocks and contracts +€17,095
up €17,095 (+32.2%), from €53,087 to €70,182
- Cash +€8,593
up €8,593 (+21.2%), from €40,504 to €49,097
mainly Debts after one year (+€39,508) and Trade debts (+€35,551)
- Receivables within one year +€4,576
up €4,576 (+6.5%), from €69,904 to €74,481
of which Other amounts receivable: +€12,416
- Debts after one year +€39,508
up €39,508 (+117%), from €33,796 to €73,304
- Trade debts +€35,551
up €35,551 (+39.1%), from €90,838 to €126,389
- Reserves +€15,480
up €15,480 (+26.4%), from €58,527 to €74,007
- Current portion of long-term debt +€6,445
up €6,445 (+50.5%), from €12,766 to €19,211
- Tax, wage and social debts -€3,487
down €3,487 (-47.2%), from €7,393 to €3,906
- Depreciation +€5,857
up €5,857 (+55.7%), from €10,510 to €16,366
- Staff costs +€3,409
new in 2025: €3,409
- Gross operating margin +€2,286
up €2,286 (+5.3%), from €43,456 to €45,742
- Taxes -€1,246
down €1,246 (-24.2%), from €5,152 to €3,906
- Financial income +€1,192
up €1,192 (+2,638%), from €45 to €1,237
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 | €209,574 | €302,798 | +€93,224 | +44.5% |
| Fixed assets | 21/28 | €46,078 | €107,828 | +€61,749 | +134% |
| Tangible fixed assets | 22/27 | €46,078 | €107,828 | +€61,749 | +134% |
| Plant, machinery and equipment | 23 | €5,664 | €6,990 | +€1,326 | +23.4% |
| Furniture and vehicles | 24 | €40,414 | €41,500 | +€1,086 | +2.7% |
| Other tangible fixed assets | 26 | - | €59,337 | +€59,337 | |
| Current assets | 29/58 | €163,495 | €194,970 | +€31,475 | +19.3% |
| Stocks and contracts in progress | 3 | €53,087 | €70,182 | +€17,095 | +32.2% |
| Stocks | 30/36 | €53,087 | €70,182 | +€17,095 | +32.2% |
| Amounts receivable within one year | 40/41 | €69,904 | €74,481 | +€4,576 | +6.5% |
| Trade receivables | 40 | €62,334 | €54,494 | -€7,840 | -12.6% |
| Other amounts receivable | 41 | €7,570 | €19,987 | +€12,416 | +164% |
| Cash at bank and in hand | 54/58 | €40,504 | €49,097 | +€8,593 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €1,211 | +€1,211 | |
| Total equity and liabilities | 10/49 | €209,574 | €302,798 | +€93,224 | +44.5% |
| Equity | 10/15 | €60,649 | €76,129 | +€15,480 | +25.5% |
| Reserves | 13 | €58,527 | €74,007 | +€15,480 | +26.4% |
| Distributable reserves | 133 | €58,527 | €74,007 | +€15,480 | +26.4% |
| Profit (loss) carried forward | 14 | €2,122 | €2,122 | = | 0.0% |
| Amounts payable | 17/49 | €148,924 | €226,668 | +€77,744 | +52.2% |
| Amounts payable after more than one year | 17 | €33,796 | €73,304 | +€39,508 | +117% |
| Financial debts | 170/4 | €33,796 | €73,304 | +€39,508 | +117% |
| Amounts payable within one year | 42/48 | €114,128 | €152,364 | +€38,236 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €12,766 | €19,211 | +€6,445 | +50.5% |
| Trade debts | 44 | €90,838 | €126,389 | +€35,551 | +39.1% |
| Suppliers | 440/4 | €90,838 | €126,389 | +€35,551 | +39.1% |
| Taxes, remuneration and social security | 45 | €7,393 | €3,906 | -€3,487 | -47.2% |
| Taxes | 450/3 | €7,393 | €3,906 | -€3,487 | -47.2% |
| Other amounts payable | 47/48 | €3,132 | €2,858 | -€274 | -8.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,409 | +€3,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,510 | €16,366 | +€5,857 | +55.7% |
| Other operating charges | 640/8 | €1,242 | €1,804 | +€562 | +45.3% |
| Gross operating margin | 9900 | €43,456 | €45,742 | +€2,286 | +5.3% |
| Operating profit (loss) | 9901 | €31,704 | €24,163 | -€7,542 | -23.8% |
| Financial income | 75/76B | €45 | €1,237 | +€1,192 | +2,638% |
| Recurring financial income | 75 | €45 | €1,237 | +€1,192 | +2,638% |
| Financial charges | 65/66B | €4,936 | €6,014 | +€1,078 | +21.8% |
| Recurring financial charges | 65 | €4,936 | €6,014 | +€1,078 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €26,813 | €19,386 | -€7,428 | -27.7% |
| Income taxes | 67/77 | €5,152 | €3,906 | -€1,246 | -24.2% |
| Profit (loss) for the period | 9904 | €21,662 | €15,480 | -€6,182 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,662 | €15,480 | -€6,182 | -28.5% |
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 18 October 2026 via checked.be.