Atelier Devillé: 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 Devillé
Largest movements
- Stocks and contracts -€11,538
down €11,538 (-27.3%), from €42,190 to €30,652
- Other debts +€21,333
up €21,333 (+21.9%), from €97,501 to €118,834
- Profit (loss) carried forward -€16,513
down €16,513 (-7.1%), from -€233,737 to -€250,250
- Debts after one year -€15,000
down €15,000 (-33.3%), from €45,000 to €30,000
- Tax, wage and social debts -€1,024
down €1,024 (-47.0%), from €2,177 to €1,153
- Trade debts -€710
down €710 (-17.6%), from €4,021 to €3,312
- Gross operating margin +€21,825
up €21,825 (+67.5%), from -€32,328 to -€10,504
- Financial charges +€1,942
up €1,942 (+52.3%), from €3,714 to €5,656
- Other operating charges -€329
down €329 (-100.0%), from €329 to €0
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.
Cash bridge derived
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 | €43,561 | €31,648 | -€11,913 | -27.3% |
| Fixed assets | 21/28 | €724 | €370 | -€354 | -48.9% |
| Tangible fixed assets | 22/27 | €724 | €370 | -€354 | -48.9% |
| Plant, machinery and equipment | 23 | €724 | €370 | -€354 | -48.9% |
| Current assets | 29/58 | €42,837 | €31,278 | -€11,559 | -27.0% |
| Stocks and contracts in progress | 3 | €42,190 | €30,652 | -€11,538 | -27.3% |
| Stocks | 30/36 | €42,190 | €30,652 | -€11,538 | -27.3% |
| Cash at bank and in hand | 54/58 | €647 | €566 | -€82 | -12.6% |
| Deferred charges and accrued income | 490/1 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €43,561 | €31,648 | -€11,913 | -27.3% |
| Equity | 10/15 | -€155,137 | -€171,650 | -€16,513 | -10.6% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€233,737 | -€250,250 | -€16,513 | -7.1% |
| Amounts payable | 17/49 | €198,699 | €203,299 | +€4,600 | +2.3% |
| Amounts payable after more than one year | 17 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Financial debts | 170/4 | €45,000 | €30,000 | -€15,000 | -33.3% |
| Amounts payable within one year | 42/48 | €153,699 | €173,299 | +€19,600 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €4,021 | €3,312 | -€710 | -17.6% |
| Suppliers | 440/4 | €4,021 | €3,312 | -€710 | -17.6% |
| Taxes, remuneration and social security | 45 | €2,177 | €1,153 | -€1,024 | -47.0% |
| Taxes | 450/3 | €2,177 | €1,153 | -€1,024 | -47.0% |
| Other amounts payable | 47/48 | €97,501 | €118,834 | +€21,333 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €354 | €354 | = | 0.0% |
| Other operating charges | 640/8 | €329 | €0 | -€329 | -100.0% |
| Gross operating margin | 9900 | -€32,328 | -€10,504 | +€21,825 | +67.5% |
| Operating profit (loss) | 9901 | -€33,011 | -€10,858 | +€22,154 | +67.1% |
| Financial charges | 65/66B | €3,714 | €5,656 | +€1,942 | +52.3% |
| Recurring financial charges | 65 | €3,714 | €5,656 | +€1,942 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,725 | -€16,513 | +€20,212 | +55.0% |
| Income taxes | 67/77 | €90 | €0 | -€90 | -100.0% |
| Profit (loss) for the period | 9904 | -€36,815 | -€16,513 | +€20,302 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,815 | -€16,513 | +€20,302 | +55.1% |
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 10 October 2026 via checked.be.