Atelier Decramer: what changed
What changed
Atelier Decramer
NACE 10.711, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€58,422
2024 · €2,237+€56,186
Equity
€83,846
2024 · €25,424+€58,422
Cash
€104,129
2024 · €36,461+€67,669
Balance sheet total
€2.0m
2024 · €1.9m+€85,278
Largest movements
Assets
- Receivables within one year +€151,138
up €151,138 (+41.0%), from €368,350 to €519,488
of which Trade receivables: +€166,244
- Tangible fixed assets -€136,373
down €136,373 (-9.1%), from €1.5m to €1.4m
- Cash +€67,669
up €67,669 (+186%), from €36,461 to €104,129
mainly Depreciation (+€183,319) and Tax, wage and social debts (+€95,063)
Equity and liabilities
- Debts after one year -€167,247
down €167,247 (-13.2%), from €1.3m to €1.1m
- Tax, wage and social debts +€95,063
up €95,063 (+247%), from €38,511 to €133,574
of which Remuneration and social security: +€95,243
- Trade debts +€77,989
up €77,989 (+23.9%), from €326,101 to €404,090
- Reserves +€58,422
up €58,422 (+301%), from €19,424 to €77,846
- Current portion of long-term debt +€22,483
up €22,483 (+12.6%), from €178,318 to €200,800
Income statement
- Gross operating margin +€237,406
up €237,406 (+17.0%), from €1.4m to €1.6m
- Staff costs +€169,964
up €169,964 (+14.5%), from €1.2m to €1.3m
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
€2,237
Gross operating margin
+€237,406
Staff costs
-€169,964
Depreciation
-€9,862
Write-downs
+€355
Other operating charges
-€1,652
Financial income
-€417
Financial charges
+€300
Taxes
+€21
Result 2025
€58,422
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
+€259,379
Investment
-€46,946
Financing
-€144,764
Cash 2024
€36,461
From operations (derived)
+€259,379
Net result for the year
+€58,422
Depreciation
+€183,319
Stocks and contracts
-€2,365
Receivables within one year
-€151,138
Deferred charges and accrued income
-€479
Trade debts
+€77,989
Tax, wage and social debts
+€95,063
Other debts
-€1,417
Accrued charges and deferred income
-€15
Investment (derived)
-€46,946
Investment in fixed assets (net)
-€46,946
Financing
-€144,764
Debts after one year
-€167,247
Current portion of long-term debt
+€22,483
Cash 2025
€104,129
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,936,922 | €2,022,200 | +€85,278 | +4.4% |
| Fixed assets | 21/28 | €1,490,693 | €1,354,320 | -€136,373 | -9.1% |
| Tangible fixed assets | 22/27 | €1,490,693 | €1,354,320 | -€136,373 | -9.1% |
| Land and buildings | 22 | €646,185 | €604,519 | -€41,666 | -6.4% |
| Plant, machinery and equipment | 23 | €428,964 | €393,219 | -€35,746 | -8.3% |
| Furniture and vehicles | 24 | €8,463 | €14,285 | +€5,823 | +68.8% |
| Leasing and similar rights | 25 | €407,081 | €342,297 | -€64,783 | -15.9% |
| Current assets | 29/58 | €446,229 | €667,880 | +€221,651 | +49.7% |
| Stocks and contracts in progress | 3 | €39,350 | €41,715 | +€2,365 | +6.0% |
| Stocks | 30/36 | €30,850 | €31,715 | +€865 | +2.8% |
| Contracts in progress | 37 | €8,500 | €10,000 | +€1,500 | +17.6% |
| Amounts receivable within one year | 40/41 | €368,350 | €519,488 | +€151,138 | +41.0% |
| Trade receivables | 40 | €339,273 | €505,517 | +€166,244 | +49.0% |
| Other amounts receivable | 41 | €29,077 | €13,971 | -€15,106 | -52.0% |
| Cash at bank and in hand | 54/58 | €36,461 | €104,129 | +€67,669 | +186% |
| Deferred charges and accrued income | 490/1 | €2,068 | €2,548 | +€479 | +23.2% |
| Total equity and liabilities | 10/49 | €1,936,922 | €2,022,200 | +€85,278 | +4.4% |
| Equity | 10/15 | €25,424 | €83,846 | +€58,422 | +230% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €19,424 | €77,846 | +€58,422 | +301% |
| Distributable reserves | 133 | €19,424 | €77,846 | +€58,422 | +301% |
| Amounts payable | 17/49 | €1,911,498 | €1,938,353 | +€26,856 | +1.4% |
| Amounts payable after more than one year | 17 | €1,269,859 | €1,102,612 | -€167,247 | -13.2% |
| Financial debts | 170/4 | €1,269,859 | €1,102,612 | -€167,247 | -13.2% |
| Amounts payable within one year | 42/48 | €641,623 | €835,741 | +€194,118 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €178,318 | €200,800 | +€22,483 | +12.6% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €326,101 | €404,090 | +€77,989 | +23.9% |
| Suppliers | 440/4 | €326,101 | €404,090 | +€77,989 | +23.9% |
| Taxes, remuneration and social security | 45 | €38,511 | €133,574 | +€95,063 | +247% |
| Taxes | 450/3 | €1,857 | €1,677 | -€180 | -9.7% |
| Remuneration and social security | 454/9 | €36,654 | €131,897 | +€95,243 | +260% |
| Other amounts payable | 47/48 | €48,694 | €47,276 | -€1,417 | -2.9% |
| Accrued charges and deferred income | 492/3 | €15 | €0 | -€15 | -100% |
| Remuneration, social security and pensions | 62 | €1,168,751 | €1,338,715 | +€169,964 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173,458 | €183,319 | +€9,862 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €355 | €0 | -€355 | -100% |
| Other operating charges | 640/8 | €1,703 | €3,355 | +€1,652 | +97.0% |
| Gross operating margin | 9900 | €1,392,921 | €1,630,326 | +€237,406 | +17.0% |
| Operating profit (loss) | 9901 | €48,654 | €104,937 | +€56,283 | +116% |
| Financial income | 75/76B | €705 | €288 | -€417 | -59.2% |
| Recurring financial income | 75 | €705 | €288 | -€417 | -59.2% |
| Financial charges | 65/66B | €46,869 | €46,569 | -€300 | -0.6% |
| Recurring financial charges | 65 | €46,869 | €46,569 | -€300 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,490 | €58,655 | +€56,165 | +2,255% |
| Income taxes | 67/77 | €254 | €233 | -€21 | -8.2% |
| Profit (loss) for the period | 9904 | €2,237 | €58,422 | +€56,186 | +2,512% |
| Profit (loss) for the period to be appropriated | 9905 | €2,237 | €58,422 | +€56,186 | +2,512% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.