Atelier Dacor: 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 Dacor
Largest movements
- Cash +€22,528
up €22,528 (+1,500%), from €1,502 to €24,029
mainly Net result for the year (+€18,089) and Depreciation (+€11,866)
- Tangible fixed assets -€12,260
down €12,260 (-21.8%), from €56,217 to €43,957
of which Furniture and vehicles: -€11,268
- Financial fixed assets +€1,845
up €1,845 (+60.4%), from €3,055 to €4,900
- Reserves +€18,089
up €18,089 (+76.3%), from €23,696 to €41,784
- Debts after one year -€6,191
down €6,191 (-33.1%), from €18,689 to €12,499
- Current portion of long-term debt -€4,436
down €4,436 (-42.0%), from €10,573 to €6,137
- Trade debts +€3,116
up €3,116 (+252%), from €1,239 to €4,355
- Accrued charges and deferred income +€2,017
up €2,017 (+83.7%), from €2,410 to €4,427
- Depreciation +€8,653
up €8,653 (+269%), from €3,212 to €11,866
- Gross operating margin +€3,777
up €3,777 (+10.2%), from €37,021 to €40,798
- Financial charges +€792
up €792 (+67.9%), from €1,167 to €1,960
- Other operating charges +€455
up €455 (+324%), from €141 to €595
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 | €76,136 | €87,499 | +€11,363 | +14.9% |
| Fixed assets | 21/28 | €59,272 | €48,857 | -€10,415 | -17.6% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -15.4% |
| Tangible fixed assets | 22/27 | €56,217 | €43,957 | -€12,260 | -21.8% |
| Plant, machinery and equipment | 23 | €3,949 | €2,956 | -€992 | -25.1% |
| Furniture and vehicles | 24 | €52,268 | €41,000 | -€11,268 | -21.6% |
| Financial fixed assets | 28 | €3,055 | €4,900 | +€1,845 | +60.4% |
| Current assets | 29/58 | €16,864 | €38,642 | +€21,778 | +129% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,880 | €12,287 | -€593 | -4.6% |
| Trade receivables | 40 | €9,145 | €10,890 | +€1,745 | +19.1% |
| Other amounts receivable | 41 | €3,735 | €1,397 | -€2,338 | -62.6% |
| Cash at bank and in hand | 54/58 | €1,502 | €24,029 | +€22,528 | +1,500% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,576 | -€156 | -9.0% |
| Total equity and liabilities | 10/49 | €76,136 | €87,499 | +€11,363 | +14.9% |
| Equity | 10/15 | €24,696 | €42,784 | +€18,089 | +73.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,696 | €41,784 | +€18,089 | +76.3% |
| Distributable reserves | 133 | €23,696 | €41,784 | +€18,089 | +76.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,441 | €44,715 | -€6,726 | -13.1% |
| Amounts payable after more than one year | 17 | €18,689 | €12,499 | -€6,191 | -33.1% |
| Financial debts | 170/4 | €18,689 | €12,499 | -€6,191 | -33.1% |
| Amounts payable within one year | 42/48 | €30,342 | €27,789 | -€2,552 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €10,573 | €6,137 | -€4,436 | -42.0% |
| Financial debts | 43 | €1,691 | €1,683 | -€7 | -0.4% |
| Credit institutions | 430/8 | €1,691 | €1,683 | -€7 | -0.4% |
| Trade debts | 44 | €1,239 | €4,355 | +€3,116 | +252% |
| Suppliers | 440/4 | €1,239 | €4,355 | +€3,116 | +252% |
| Taxes, remuneration and social security | 45 | €5,691 | €4,228 | -€1,463 | -25.7% |
| Taxes | 450/3 | €3,293 | €1,758 | -€1,536 | -46.6% |
| Remuneration and social security | 454/9 | €2,398 | €2,471 | +€73 | +3.0% |
| Other amounts payable | 47/48 | €11,148 | €11,386 | +€238 | +2.1% |
| Accrued charges and deferred income | 492/3 | €2,410 | €4,427 | +€2,017 | +83.7% |
| Non-recurring operating income | 76A | - | €1,506 | +€1,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €11,866 | +€8,653 | +269% |
| Other operating charges | 640/8 | €141 | €595 | +€455 | +324% |
| Non-recurring operating charges | 66A | €308 | €0 | -€308 | -100% |
| Gross operating margin | 9900 | €37,021 | €40,798 | +€3,777 | +10.2% |
| Operating profit (loss) | 9901 | €33,360 | €28,336 | -€5,024 | -15.1% |
| Financial income | 75/76B | €251 | €22 | -€229 | -91.2% |
| Recurring financial income | 75 | €251 | €22 | -€229 | -91.2% |
| Financial charges | 65/66B | €1,167 | €1,960 | +€792 | +67.9% |
| Recurring financial charges | 65 | €1,167 | €1,960 | +€792 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €32,444 | €26,399 | -€6,045 | -18.6% |
| Income taxes | 67/77 | €8,082 | €8,310 | +€228 | +2.8% |
| Profit (loss) for the period | 9904 | €24,362 | €18,089 | -€6,273 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,362 | €18,089 | -€6,273 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.