ATELIER DE BOCK: 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 DE BOCK
Largest movements
- Cash -€25,570
down €25,570 (-88.7%), from €28,836 to €3,266
mainly Net result for the year (-€30,825) and Tax, wage and social debts (-€8,413)
- Intangible fixed assets -€7,965
down €7,965 (-16.4%), from €48,657 to €40,692
- Deferred charges and accrued income -€2,893
down €2,893 (-82.2%), from €3,520 to €627
- Tangible fixed assets -€2,301
down €2,301 (-19.7%), from €11,709 to €9,408
of which Plant, machinery and equipment: -€2,117
- Receivables within one year -€1,359
down €1,359 (-15.9%), from €8,542 to €7,184
- Profit (loss) carried forward -€30,825
new in 2025: -€30,825
- Tax, wage and social debts -€8,413
down €8,413 (-88.4%), from €9,515 to €1,102
of which Taxes: -€6,563
- Other debts -€1,755
down €1,755 (-7.4%), from €23,745 to €21,990
- Gross operating margin -€42,477
down €42,477, from €23,860 to -€18,617
- Depreciation -€2,705
down €2,705 (-20.9%), from €12,971 to €10,266
- Taxes -€2,211
no longer reported in 2025 (was €2,211)
- Financial charges +€864
up €864 (+1,028%), from €84 to €948
- Other operating charges +€776
up €776 (+356%), from €218 to €994
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 | €101,264 | €61,177 | -€40,087 | -39.6% |
| Fixed assets | 21/28 | €60,366 | €50,100 | -€10,266 | -17.0% |
| Intangible fixed assets | 21 | €48,657 | €40,692 | -€7,965 | -16.4% |
| Tangible fixed assets | 22/27 | €11,709 | €9,408 | -€2,301 | -19.7% |
| Plant, machinery and equipment | 23 | €10,262 | €8,145 | -€2,117 | -20.6% |
| Other tangible fixed assets | 26 | €1,446 | €1,262 | -€184 | -12.7% |
| Current assets | 29/58 | €40,898 | €11,077 | -€29,821 | -72.9% |
| Amounts receivable within one year | 40/41 | €8,542 | €7,184 | -€1,359 | -15.9% |
| Trade receivables | 40 | €8,542 | €7,184 | -€1,359 | -15.9% |
| Cash at bank and in hand | 54/58 | €28,836 | €3,266 | -€25,570 | -88.7% |
| Deferred charges and accrued income | 490/1 | €3,520 | €627 | -€2,893 | -82.2% |
| Total equity and liabilities | 10/49 | €101,264 | €61,177 | -€40,087 | -39.6% |
| Equity | 10/15 | €66,788 | €35,963 | -€30,825 | -46.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €60,788 | €60,788 | = | 0.0% |
| Distributable reserves | 133 | €60,788 | €60,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,825 | -€30,825 | |
| Amounts payable | 17/49 | €34,476 | €25,214 | -€9,262 | -26.9% |
| Amounts payable within one year | 42/48 | €34,476 | €24,338 | -€10,139 | -29.4% |
| Trade debts | 44 | €1,216 | €1,245 | +€29 | +2.4% |
| Suppliers | 440/4 | €1,216 | €1,245 | +€29 | +2.4% |
| Taxes, remuneration and social security | 45 | €9,515 | €1,102 | -€8,413 | -88.4% |
| Taxes | 450/3 | €7,665 | €1,102 | -€6,563 | -85.6% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €23,745 | €21,990 | -€1,755 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €877 | +€877 | |
| Remuneration, social security and pensions | 62 | €219 | - | -€219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,971 | €10,266 | -€2,705 | -20.9% |
| Other operating charges | 640/8 | €218 | €994 | +€776 | +356% |
| Gross operating margin | 9900 | €23,860 | -€18,617 | -€42,477 | |
| Operating profit (loss) | 9901 | €10,452 | -€29,877 | -€40,328 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -99.8% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.8% |
| Financial charges | 65/66B | €84 | €948 | +€864 | +1,028% |
| Recurring financial charges | 65 | €84 | €948 | +€864 | +1,028% |
| Profit (loss) for the period before taxes | 9903 | €10,389 | -€30,825 | -€41,214 | |
| Income taxes | 67/77 | €2,211 | - | -€2,211 | |
| Profit (loss) for the period | 9904 | €8,178 | -€30,825 | -€39,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,178 | -€30,825 | -€39,003 |
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 23 October 2026 via checked.be.