ATELIER CONSTANT BERGER: what changed
What changed
ATELIER CONSTANT BERGER
NACE 10.320, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€17,383
2024 · -€45,551+€62,934
Equity
€692,506
2024 · €703,752-€11,246
Cash
€144,500
2024 · €329,555-€185,054
Balance sheet total
€1.3m
2024 · €1.4m-€89,508
Largest movements
Assets
- Cash -€185,054
down €185,054 (-56.2%), from €329,555 to €144,500
mainly Investment in fixed assets (net) (-€175,242) and Debts after one year (-€63,279)
- Tangible fixed assets +€86,924
up €86,924 (+9.9%), from €874,550 to €961,474
of which Plant, machinery and equipment: +€69,222
- Stocks and contracts +€15,943
up €15,943 (+18.3%), from €87,112 to €103,055
Equity and liabilities
- Debts after one year -€63,279
down €63,279 (-10.9%), from €583,180 to €519,901
- Investment grants -€28,629
down €28,629 (-5.5%), from €516,039 to €487,410
- Profit (loss) carried forward +€17,383
up €17,383 (+76.5%), from €22,712 to €40,096
- Current portion of long-term debt -€16,812
down €16,812 (-17.8%), from €94,580 to €77,768
Income statement
- Gross operating margin +€92,536
up €92,536 (+83.5%), from €110,801 to €203,337
- Staff costs +€35,366
up €35,366 (+59.2%), from €59,760 to €95,126
- Financial income +€17,559
up €17,559 (+155%), from €11,323 to €28,882
- Depreciation +€12,351
up €12,351 (+15.3%), from €80,870 to €93,221
- Other operating charges -€4,433
down €4,433 (-53.0%), from €8,360 to €3,926
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€45,551
Gross operating margin
+€92,536
Staff costs
-€35,366
Depreciation
-€12,351
Other operating charges
+€4,433
Financial income
+€17,559
Financial charges
-€3,876
Result 2025
€17,383
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€98,907
Investment
-€175,242
Financing
-€108,719
Cash 2024
€329,555
From operations (derived)
+€98,907
Net result for the year
+€17,383
Depreciation
+€93,221
Stocks and contracts
-€15,943
Receivables within one year
+€1,901
Deferred charges and accrued income
+€517
Smaller working-capital items
-€1
Tax, wage and social debts
+€1,829
Investment (derived)
-€175,242
Investment in fixed assets (net)
-€175,242
Financing
-€108,719
Debts after one year
-€63,279
Current portion of long-term debt
-€16,812
Contributions, distributions and other
-€28,629
Cash 2025
€144,500
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,402,820 | €1,313,312 | -€89,508 | -6.4% |
| Formation expenses | 20 | €4,882 | €3,719 | -€1,163 | -23.8% |
| Fixed assets | 21/28 | €894,436 | €977,620 | +€83,184 | +9.3% |
| Intangible fixed assets | 21 | €14,887 | €11,146 | -€3,740 | -25.1% |
| Tangible fixed assets | 22/27 | €874,550 | €961,474 | +€86,924 | +9.9% |
| Land and buildings | 22 | €605,959 | €631,524 | +€25,565 | +4.2% |
| Plant, machinery and equipment | 23 | €232,159 | €301,382 | +€69,222 | +29.8% |
| Furniture and vehicles | 24 | €8,943 | €6,631 | -€2,312 | -25.8% |
| Other tangible fixed assets | 26 | €27,488 | €21,937 | -€5,552 | -20.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €503,502 | €331,972 | -€171,529 | -34.1% |
| Stocks and contracts in progress | 3 | €87,112 | €103,055 | +€15,943 | +18.3% |
| Stocks | 30/36 | €87,112 | €103,055 | +€15,943 | +18.3% |
| Amounts receivable within one year | 40/41 | €81,850 | €79,949 | -€1,901 | -2.3% |
| Trade receivables | 40 | €36,375 | €31,374 | -€5,000 | -13.7% |
| Other amounts receivable | 41 | €45,475 | €48,575 | +€3,099 | +6.8% |
| Cash at bank and in hand | 54/58 | €329,555 | €144,500 | -€185,054 | -56.2% |
| Deferred charges and accrued income | 490/1 | €4,985 | €4,468 | -€517 | -10.4% |
| Total equity and liabilities | 10/49 | €1,402,820 | €1,313,312 | -€89,508 | -6.4% |
| Equity | 10/15 | €703,752 | €692,506 | -€11,246 | -1.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,712 | €40,096 | +€17,383 | +76.5% |
| Investment grants | 15 | €516,039 | €487,410 | -€28,629 | -5.5% |
| Amounts payable | 17/49 | €699,068 | €620,806 | -€78,262 | -11.2% |
| Amounts payable after more than one year | 17 | €583,180 | €519,901 | -€63,279 | -10.9% |
| Financial debts | 170/4 | €583,180 | €519,901 | -€63,279 | -10.9% |
| Amounts payable within one year | 42/48 | €115,888 | €100,905 | -€14,984 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €94,580 | €77,768 | -€16,812 | -17.8% |
| Trade debts | 44 | €13,629 | €13,536 | -€93 | -0.7% |
| Suppliers | 440/4 | €13,629 | €13,536 | -€93 | -0.7% |
| Taxes, remuneration and social security | 45 | €6,213 | €8,042 | +€1,829 | +29.4% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €6,213 | €8,042 | +€1,829 | +29.4% |
| Other amounts payable | 47/48 | €1,467 | €1,558 | +€91 | +6.2% |
| Non-recurring operating income | 76A | - | €6,178 | +€6,178 | |
| Remuneration, social security and pensions | 62 | €59,760 | €95,126 | +€35,366 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,870 | €93,221 | +€12,351 | +15.3% |
| Other operating charges | 640/8 | €8,360 | €3,926 | -€4,433 | -53.0% |
| Gross operating margin | 9900 | €110,801 | €203,337 | +€92,536 | +83.5% |
| Operating profit (loss) | 9901 | -€38,188 | €11,064 | +€49,252 | |
| Financial income | 75/76B | €11,323 | €28,882 | +€17,559 | +155% |
| Recurring financial income | 75 | €11,323 | €28,882 | +€17,559 | +155% |
| Financial charges | 65/66B | €18,686 | €22,562 | +€3,876 | +20.7% |
| Recurring financial charges | 65 | €18,686 | €22,562 | +€3,876 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,551 | €17,383 | +€62,934 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€45,551 | €17,383 | +€62,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,551 | €17,383 | +€62,934 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.