Atelier Macchiato: 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 Macchiato
Largest movements
- Cash +€12,243
up €12,243 (+49.9%), from €24,554 to €36,797
mainly Tax, wage and social debts (+€6,261) and Net result for the year (+€4,701)
- Tangible fixed assets +€3,564
up €3,564 (+20.3%), from €17,535 to €21,099
- Receivables within one year -€2,491
down €2,491 (-56.6%), from €4,403 to €1,912
- Tax, wage and social debts +€6,261
up €6,261 (+51.0%), from €12,274 to €18,535
- Profit (loss) carried forward +€4,701
up €4,701 (+52.3%), from €8,984 to €13,685
- Trade debts +€3,852
up €3,852 (+630%), from €612 to €4,464
- Other debts -€3,300
down €3,300 (-33.8%), from €9,759 to €6,459
- Current portion of long-term debt +€965
up €965 (+60.6%), from €1,592 to €2,557
- Staff costs +€9,057
new in 2025: €9,057
- Gross operating margin +€5,651
up €5,651 (+37.6%), from €15,044 to €20,695
- Depreciation +€851
up €851 (+59.9%), from €1,422 to €2,273
- Taxes +€336
up €336 (+11.1%), from €3,018 to €3,355
- Financial charges -€327
down €327 (-26.5%), from €1,237 to €910
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 | €46,492 | €59,807 | +€13,315 | +28.6% |
| Fixed assets | 21/28 | €17,535 | €21,099 | +€3,564 | +20.3% |
| Tangible fixed assets | 22/27 | €17,535 | €21,099 | +€3,564 | +20.3% |
| Plant, machinery and equipment | 23 | €17,535 | €21,099 | +€3,564 | +20.3% |
| Current assets | 29/58 | €28,957 | €38,709 | +€9,752 | +33.7% |
| Amounts receivable within one year | 40/41 | €4,403 | €1,912 | -€2,491 | -56.6% |
| Trade receivables | 40 | €4,403 | €1,912 | -€2,491 | -56.6% |
| Cash at bank and in hand | 54/58 | €24,554 | €36,797 | +€12,243 | +49.9% |
| Total equity and liabilities | 10/49 | €46,492 | €59,807 | +€13,315 | +28.6% |
| Equity | 10/15 | €13,984 | €18,685 | +€4,701 | +33.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,984 | €13,685 | +€4,701 | +52.3% |
| Amounts payable | 17/49 | €32,508 | €41,123 | +€8,614 | +26.5% |
| Amounts payable after more than one year | 17 | €8,271 | €9,108 | +€836 | +10.1% |
| Financial debts | 170/4 | €8,271 | €9,108 | +€836 | +10.1% |
| Amounts payable within one year | 42/48 | €24,237 | €32,015 | +€7,778 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €1,592 | €2,557 | +€965 | +60.6% |
| Trade debts | 44 | €612 | €4,464 | +€3,852 | +630% |
| Suppliers | 440/4 | €612 | €4,464 | +€3,852 | +630% |
| Taxes, remuneration and social security | 45 | €12,274 | €18,535 | +€6,261 | +51.0% |
| Taxes | 450/3 | €12,274 | €18,535 | +€6,261 | +51.0% |
| Other amounts payable | 47/48 | €9,759 | €6,459 | -€3,300 | -33.8% |
| Remuneration, social security and pensions | 62 | - | €9,057 | +€9,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,422 | €2,273 | +€851 | +59.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,044 | €20,695 | +€5,651 | +37.6% |
| Operating profit (loss) | 9901 | €13,235 | €8,966 | -€4,269 | -32.3% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,237 | €910 | -€327 | -26.5% |
| Recurring financial charges | 65 | €1,237 | €910 | -€327 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €12,002 | €8,056 | -€3,946 | -32.9% |
| Income taxes | 67/77 | €3,018 | €3,355 | +€336 | +11.1% |
| Profit (loss) for the period | 9904 | €8,984 | €4,701 | -€4,282 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,984 | €4,701 | -€4,282 | -47.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.