ATELIER DUBOSCQ: what changed
ATELIER DUBOSCQ
Largest movements
- Receivables within one year +€9,167
up €9,167 (+99.2%), from €9,245 to €18,411
of which Trade receivables: +€5,415
- Cash -€5,283
no longer reported in 2025 (was €5,283)
mainly Contributions, distributions and other (-€10,000) and Receivables within one year (-€9,167)
- Tangible fixed assets +€2,900
up €2,900 (+566%), from €512 to €3,413
- Deferred charges and accrued income -€379
down €379 (-36.9%), from €1,027 to €648
- Other debts +€3,000
new in 2025: €3,000
- Trade debts +€1,384
up €1,384 (+32.2%), from €4,302 to €5,686
- Profit (loss) carried forward +€1,375
up €1,375 (+56.8%), from -€2,420 to -€1,045
- Current portion of long-term debt +€646
new in 2025: €646
- Gross operating margin +€7,039
up €7,039 (+76.6%), from €9,184 to €16,223
- Depreciation +€457
up €457 (+114%), from €400 to €857
- Taxes -€447
down €447 (-20.2%), from €2,216 to €1,769
- Other operating charges +€421
up €421 (+42.0%), from €1,002 to €1,423
- Financial charges -€221
down €221 (-15.8%), from €1,398 to €1,177
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,142 | €22,547 | +€6,405 | +39.7% |
| Fixed assets | 21/28 | €587 | €3,488 | +€2,900 | +494% |
| Tangible fixed assets | 22/27 | €512 | €3,413 | +€2,900 | +566% |
| Plant, machinery and equipment | 23 | €512 | €3,413 | +€2,900 | +566% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €15,555 | €19,059 | +€3,505 | +22.5% |
| Amounts receivable within one year | 40/41 | €9,245 | €18,411 | +€9,167 | +99.2% |
| Trade receivables | 40 | €4,359 | €9,774 | +€5,415 | +124% |
| Other amounts receivable | 41 | €4,886 | €8,638 | +€3,751 | +76.8% |
| Cash at bank and in hand | 54/58 | €5,283 | - | -€5,283 | |
| Deferred charges and accrued income | 490/1 | €1,027 | €648 | -€379 | -36.9% |
| Total equity and liabilities | 10/49 | €16,142 | €22,547 | +€6,405 | +39.7% |
| Equity | 10/15 | €11,840 | €13,215 | +€1,375 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,420 | -€1,045 | +€1,375 | +56.8% |
| Amounts payable | 17/49 | €4,302 | €9,332 | +€5,030 | +117% |
| Amounts payable within one year | 42/48 | €4,302 | €9,332 | +€5,030 | +117% |
| Current portion of amounts payable after more than one year | 42 | - | €646 | +€646 | |
| Trade debts | 44 | €4,302 | €5,686 | +€1,384 | +32.2% |
| Suppliers | 440/4 | €4,302 | €5,686 | +€1,384 | +32.2% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €857 | +€457 | +114% |
| Other operating charges | 640/8 | €1,002 | €1,423 | +€421 | +42.0% |
| Gross operating margin | 9900 | €9,184 | €16,223 | +€7,039 | +76.6% |
| Operating profit (loss) | 9901 | €7,782 | €13,944 | +€6,162 | +79.2% |
| Financial income | 75/76B | €194 | €377 | +€183 | +94.6% |
| Recurring financial income | 75 | €194 | €377 | +€183 | +94.6% |
| Financial charges | 65/66B | €1,398 | €1,177 | -€221 | -15.8% |
| Recurring financial charges | 65 | €1,398 | €1,177 | -€221 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €6,578 | €13,144 | +€6,566 | +99.8% |
| Income taxes | 67/77 | €2,216 | €1,769 | -€447 | -20.2% |
| Profit (loss) for the period | 9904 | €4,362 | €11,375 | +€7,013 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €4,362 | €11,375 | +€7,013 | +161% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.