ATELIER DEPREZ: 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 DEPREZ
Largest movements
- Receivables within one year +€42,993
up €42,993 (+170%), from €25,268 to €68,260
of which Trade receivables: +€44,233
- Tangible fixed assets -€23,687
down €23,687 (-6.7%), from €355,898 to €332,211
- Debts after one year -€27,061
down €27,061 (-19.9%), from €136,070 to €109,009
- Profit (loss) carried forward +€20,070
up €20,070, from -€18,823 to €1,247
- Trade debts +€18,523
up €18,523 (+137%), from €13,540 to €32,063
- Gross operating margin +€23,160
up €23,160 (+26.7%), from €86,859 to €110,020
- Staff costs +€5,399
up €5,399 (+11.2%), from €48,086 to €53,485
- Other operating charges -€3,874
down €3,874 (-74.5%), from €5,202 to €1,328
- Taxes +€2,714
up €2,714 (+1,640%), from €165 to €2,879
- Depreciation +€2,096
up €2,096 (+7.6%), from €27,437 to €29,532
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,233 | €416,941 | +€16,708 | +4.2% |
| Fixed assets | 21/28 | €355,898 | €332,211 | -€23,687 | -6.7% |
| Tangible fixed assets | 22/27 | €355,898 | €332,211 | -€23,687 | -6.7% |
| Land and buildings | 22 | €206,402 | €199,340 | -€7,062 | -3.4% |
| Plant, machinery and equipment | 23 | €8,332 | €9,225 | +€892 | +10.7% |
| Furniture and vehicles | 24 | €42,592 | €31,068 | -€11,524 | -27.1% |
| Leasing and similar rights | 25 | €98,572 | €92,578 | -€5,994 | -6.1% |
| Current assets | 29/58 | €44,335 | €84,730 | +€40,396 | +91.1% |
| Stocks and contracts in progress | 3 | €18,320 | €16,470 | -€1,850 | -10.1% |
| Stocks | 30/36 | €18,320 | €16,470 | -€1,850 | -10.1% |
| Amounts receivable within one year | 40/41 | €25,268 | €68,260 | +€42,993 | +170% |
| Trade receivables | 40 | €16,601 | €60,834 | +€44,233 | +266% |
| Other amounts receivable | 41 | €8,666 | €7,426 | -€1,240 | -14.3% |
| Deferred charges and accrued income | 490/1 | €747 | - | -€747 | |
| Total equity and liabilities | 10/49 | €400,233 | €416,941 | +€16,708 | +4.2% |
| Equity | 10/15 | -€1,823 | €18,247 | +€20,070 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,823 | €1,247 | +€20,070 | |
| Amounts payable | 17/49 | €402,056 | €398,695 | -€3,362 | -0.8% |
| Amounts payable after more than one year | 17 | €136,070 | €109,009 | -€27,061 | -19.9% |
| Financial debts | 170/4 | €136,070 | €109,009 | -€27,061 | -19.9% |
| Amounts payable within one year | 42/48 | €265,987 | €289,686 | +€23,699 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €21,185 | €23,867 | +€2,682 | +12.7% |
| Financial debts | 43 | €978 | €1,838 | +€860 | +88.0% |
| Credit institutions | 430/8 | €978 | €1,838 | +€860 | +88.0% |
| Trade debts | 44 | €13,540 | €32,063 | +€18,523 | +137% |
| Suppliers | 440/4 | €13,540 | €32,063 | +€18,523 | +137% |
| Taxes, remuneration and social security | 45 | €165 | €2,934 | +€2,768 | +1,673% |
| Taxes | 450/3 | €165 | €2,934 | +€2,768 | +1,673% |
| Other amounts payable | 47/48 | €230,117 | €228,984 | -€1,134 | -0.5% |
| Remuneration, social security and pensions | 62 | €48,086 | €53,485 | +€5,399 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,437 | €29,532 | +€2,096 | +7.6% |
| Other operating charges | 640/8 | €5,202 | €1,328 | -€3,874 | -74.5% |
| Gross operating margin | 9900 | €86,859 | €110,020 | +€23,160 | +26.7% |
| Operating profit (loss) | 9901 | €6,134 | €25,674 | +€19,540 | +319% |
| Financial income | 75/76B | €140 | €332 | +€191 | +137% |
| Recurring financial income | 75 | €140 | €332 | +€191 | +137% |
| Financial charges | 65/66B | €4,596 | €3,056 | -€1,540 | -33.5% |
| Recurring financial charges | 65 | €4,596 | €3,056 | -€1,540 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,678 | €22,949 | +€21,271 | +1,267% |
| Income taxes | 67/77 | €165 | €2,879 | +€2,714 | +1,640% |
| Profit (loss) for the period | 9904 | €1,513 | €20,070 | +€18,557 | +1,227% |
| Profit (loss) for the period to be appropriated | 9905 | €1,513 | €20,070 | +€18,557 | +1,227% |
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 23 October 2026 via checked.be.