Atelier Crème: 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 Crème
Largest movements
- Tangible fixed assets +€63,255
up €63,255 (+34.0%), from €186,095 to €249,350
of which Plant, machinery and equipment: +€53,453
- Receivables within one year +€14,642
up €14,642 (+221%), from €6,638 to €21,280
of which Trade receivables: +€12,479
- Cash +€9,961
up €9,961 (+13.6%), from €73,405 to €83,366
mainly Depreciation (+€39,556) and Net result for the year (+€39,538)
- Deferred charges and accrued income +€6,655
up €6,655 (+145%), from €4,586 to €11,242
- Stocks and contracts +€6,119
up €6,119 (+54.5%), from €11,235 to €17,355
- Reserves +€38,705
up €38,705 (+52.4%), from €73,849 to €112,555
- Debts after one year +€34,228
up €34,228 (+27.8%), from €123,026 to €157,254
- Current portion of long-term debt +€13,918
up €13,918 (+102%), from €13,662 to €27,579
- Tax, wage and social debts +€6,730
up €6,730 (+222%), from €3,035 to €9,765
of which Remuneration and social security: +€5,401
- Other debts +€4,775
up €4,775 (+7.6%), from €63,117 to €67,892
- Gross operating margin +€77,913
up €77,913 (+125%), from €62,514 to €140,427
- Staff costs +€38,118
up €38,118 (+31,861%), from €120 to €38,238
- Depreciation +€12,399
up €12,399 (+45.7%), from €27,157 to €39,556
- Financial charges +€5,843
up €5,843 (+136%), from €4,295 to €10,137
- Taxes +€4,749
up €4,749 (+57.4%), from €8,266 to €13,015
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 | €281,959 | €382,592 | +€100,633 | +35.7% |
| Fixed assets | 21/28 | €186,095 | €249,350 | +€63,255 | +34.0% |
| Tangible fixed assets | 22/27 | €186,095 | €249,350 | +€63,255 | +34.0% |
| Plant, machinery and equipment | 23 | €185,450 | €238,903 | +€53,453 | +28.8% |
| Furniture and vehicles | 24 | €644 | €1,092 | +€447 | +69.4% |
| Other tangible fixed assets | 26 | - | €9,355 | +€9,355 | |
| Current assets | 29/58 | €95,864 | €133,242 | +€37,378 | +39.0% |
| Stocks and contracts in progress | 3 | €11,235 | €17,355 | +€6,119 | +54.5% |
| Stocks | 30/36 | €11,235 | €17,355 | +€6,119 | +54.5% |
| Amounts receivable within one year | 40/41 | €6,638 | €21,280 | +€14,642 | +221% |
| Trade receivables | 40 | €195 | €12,674 | +€12,479 | +6,395% |
| Other amounts receivable | 41 | €6,443 | €8,606 | +€2,163 | +33.6% |
| Cash at bank and in hand | 54/58 | €73,405 | €83,366 | +€9,961 | +13.6% |
| Deferred charges and accrued income | 490/1 | €4,586 | €11,242 | +€6,655 | +145% |
| Total equity and liabilities | 10/49 | €281,959 | €382,592 | +€100,633 | +35.7% |
| Equity | 10/15 | €76,349 | €115,055 | +€38,705 | +50.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,849 | €112,555 | +€38,705 | +52.4% |
| Distributable reserves | 133 | €73,849 | €112,555 | +€38,705 | +52.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,610 | €267,538 | +€61,928 | +30.1% |
| Amounts payable after more than one year | 17 | €123,026 | €157,254 | +€34,228 | +27.8% |
| Financial debts | 170/4 | €123,026 | €157,254 | +€34,228 | +27.8% |
| Amounts payable within one year | 42/48 | €82,583 | €110,284 | +€27,700 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €13,662 | €27,579 | +€13,918 | +102% |
| Trade debts | 44 | €2,769 | €5,048 | +€2,278 | +82.3% |
| Suppliers | 440/4 | €2,769 | €5,048 | +€2,278 | +82.3% |
| Taxes, remuneration and social security | 45 | €3,035 | €9,765 | +€6,730 | +222% |
| Taxes | 450/3 | €261 | €1,590 | +€1,329 | +509% |
| Remuneration and social security | 454/9 | €2,774 | €8,175 | +€5,401 | +195% |
| Other amounts payable | 47/48 | €63,117 | €67,892 | +€4,775 | +7.6% |
| Non-recurring operating income | 76A | €1,943 | €0 | -€1,943 | -100% |
| Remuneration, social security and pensions | 62 | €120 | €38,238 | +€38,118 | +31,861% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,157 | €39,556 | +€12,399 | +45.7% |
| Other operating charges | 640/8 | €1,037 | €867 | -€170 | -16.4% |
| Gross operating margin | 9900 | €62,514 | €140,427 | +€77,913 | +125% |
| Operating profit (loss) | 9901 | €34,200 | €61,766 | +€27,566 | +80.6% |
| Financial income | 75/76B | €633 | €925 | +€292 | +46.2% |
| Recurring financial income | 75 | €633 | €925 | +€292 | +46.2% |
| Financial charges | 65/66B | €4,295 | €10,137 | +€5,843 | +136% |
| Recurring financial charges | 65 | €4,295 | €10,137 | +€5,843 | +136% |
| Profit (loss) for the period before taxes | 9903 | €30,538 | €52,554 | +€22,015 | +72.1% |
| Income taxes | 67/77 | €8,266 | €13,015 | +€4,749 | +57.4% |
| Profit (loss) for the period | 9904 | €22,272 | €39,538 | +€17,267 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,272 | €39,538 | +€17,267 | +77.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.