Atelier Raffiné: what changed
Atelier Raffiné
Largest movements
- Cash +€11,529
up €11,529 (+107%), from €10,816 to €22,345
mainly Net result for the year (+€13,019) and Depreciation (+€7,220)
- Tangible fixed assets -€7,220
down €7,220 (-32.1%), from €22,527 to €15,307
of which Leasing and similar rights: -€7,154
- Receivables within one year +€826
up €826 (+5.3%), from €15,613 to €16,438
of which Other amounts receivable: +€905
- Reserves +€13,019
up €13,019 (+76.8%), from €16,941 to €29,960
- Debts after one year -€7,471
down €7,471 (-44.7%), from €16,729 to €9,259
- Tax, wage and social debts -€2,816
down €2,816 (-38.5%), from €7,312 to €4,496
of which Remuneration and social security: -€1,428
- Trade debts +€1,955
up €1,955 (+993%), from €197 to €2,152
- Gross operating margin +€8,147
up €8,147 (+42.2%), from €19,301 to €27,448
- Taxes +€1,740
up €1,740 (+75.5%), from €2,305 to €4,044
- Other operating charges +€394
up €394 (+29.9%), from €1,320 to €1,714
- Financial charges -€288
down €288 (-16.5%), from €1,738 to €1,451
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 | €49,244 | €54,337 | +€5,093 | +10.3% |
| Fixed assets | 21/28 | €22,528 | €15,308 | -€7,220 | -32.1% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -13.3% |
| Tangible fixed assets | 22/27 | €22,527 | €15,307 | -€7,220 | -32.1% |
| Furniture and vehicles | 24 | €66 | €0 | -€66 | -100% |
| Leasing and similar rights | 25 | €22,461 | €15,307 | -€7,154 | -31.8% |
| Current assets | 29/58 | €26,717 | €39,030 | +€12,313 | +46.1% |
| Amounts receivable within one year | 40/41 | €15,613 | €16,438 | +€826 | +5.3% |
| Trade receivables | 40 | €15,423 | €15,343 | -€80 | -0.5% |
| Other amounts receivable | 41 | €189 | €1,095 | +€905 | +478% |
| Cash at bank and in hand | 54/58 | €10,816 | €22,345 | +€11,529 | +107% |
| Deferred charges and accrued income | 490/1 | €288 | €247 | -€42 | -14.4% |
| Total equity and liabilities | 10/49 | €49,244 | €54,337 | +€5,093 | +10.3% |
| Equity | 10/15 | €17,941 | €30,960 | +€13,019 | +72.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,941 | €29,960 | +€13,019 | +76.8% |
| Distributable reserves | 133 | €16,941 | €29,960 | +€13,019 | +76.8% |
| Amounts payable | 17/49 | €31,303 | €23,377 | -€7,926 | -25.3% |
| Amounts payable after more than one year | 17 | €16,729 | €9,259 | -€7,471 | -44.7% |
| Financial debts | 170/4 | €16,729 | €9,259 | -€7,471 | -44.7% |
| Amounts payable within one year | 42/48 | €14,574 | €14,118 | -€456 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €7,066 | €7,471 | +€405 | +5.7% |
| Trade debts | 44 | €197 | €2,152 | +€1,955 | +993% |
| Suppliers | 440/4 | €197 | €2,152 | +€1,955 | +993% |
| Taxes, remuneration and social security | 45 | €7,312 | €4,496 | -€2,816 | -38.5% |
| Taxes | 450/3 | €5,883 | €4,496 | -€1,387 | -23.6% |
| Remuneration and social security | 454/9 | €1,428 | €0 | -€1,428 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,288 | €7,220 | -€68 | -0.9% |
| Other operating charges | 640/8 | €1,320 | €1,714 | +€394 | +29.9% |
| Gross operating margin | 9900 | €19,301 | €27,448 | +€8,147 | +42.2% |
| Operating profit (loss) | 9901 | €10,693 | €18,514 | +€7,821 | +73.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,738 | €1,451 | -€288 | -16.5% |
| Recurring financial charges | 65 | €1,738 | €1,451 | -€288 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €8,955 | €17,063 | +€8,108 | +90.5% |
| Income taxes | 67/77 | €2,305 | €4,044 | +€1,740 | +75.5% |
| Profit (loss) for the period | 9904 | €6,651 | €13,019 | +€6,368 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,651 | €13,019 | +€6,368 | +95.8% |
Next steps
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 3 November 2026 via checked.be.