ATELIER RIGOLE: what changed
What changed
ATELIER RIGOLE
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€144,228
2024 · €35,133+€109,095
Equity
€885,503
2024 · €741,275+€144,228
Cash
€98,510
2024 · €135,933-€37,423
Balance sheet total
€1.3m
2024 · €1.1m+€120,357
Largest movements
Assets
- Receivables within one year +€217,923
up €217,923 (+231%), from €94,495 to €312,417
of which Trade receivables: +€155,426
- Deferred charges and accrued income -€72,354
down €72,354 (-52.7%), from €137,349 to €64,995
- Cash -€37,423
down €37,423 (-27.5%), from €135,933 to €98,510
mainly Receivables within one year (-€217,923) and Trade debts (-€124,859)
Equity and liabilities
- Reserves +€144,228
up €144,228 (+46.4%), from €310,534 to €454,763
of which Distributable reserves: +€146,720
- Accrued charges and deferred income +€129,781
up €129,781 (+59,212%), from €219 to €130,000
- Trade debts -€124,859
down €124,859 (-84.2%), from €148,248 to €23,389
- Debts after one year -€44,152
down €44,152 (-30.6%), from €144,227 to €100,075
- Tax, wage and social debts +€38,980
up €38,980 (+187%), from €20,815 to €59,795
of which Taxes: +€39,199
Income statement
- Gross operating margin +€168,827
up €168,827 (+68.9%), from €244,876 to €413,702
- Taxes +€50,060
up €50,060 (+260%), from €19,263 to €69,323
- Depreciation +€7,174
up €7,174 (+13.7%), from €52,447 to €59,621
- Staff costs +€6,745
up €6,745 (+5.0%), from €134,812 to €141,557
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.
Result 2024
€35,133
Gross operating margin
+€168,827
Staff costs
-€6,745
Depreciation
-€7,174
Other operating charges
-€45
Financial income
+€2,705
Financial charges
+€1,588
Taxes
-€50,060
Result 2025
€144,228
raises the resultlowers the result
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.
From operations
+€68,559
Investment
-€57,185
Financing
-€48,798
Cash 2024
€135,933
From operations (derived)
+€68,559
Net result for the year
+€144,228
Depreciation
+€59,621
Receivables after one year
-€2,397
Stocks and contracts
-€12,250
Receivables within one year
-€217,923
Deferred charges and accrued income
+€72,354
Provisions
-€623
Trade debts
-€124,859
Tax, wage and social debts
+€38,980
Advances received
-€18,353
Accrued charges and deferred income
+€129,781
Investment (derived)
-€57,185
Investment in fixed assets (net)
-€57,158
Current investments
-€27
Financing
-€48,798
Debts after one year
-€44,152
Current portion of long-term debt
-€4,646
Cash 2025
€98,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,130,654 | €1,251,011 | +€120,357 | +10.6% |
| Fixed assets | 21/28 | €575,927 | €573,464 | -€2,463 | -0.4% |
| Tangible fixed assets | 22/27 | €575,927 | €573,464 | -€2,463 | -0.4% |
| Land and buildings | 22 | €486,635 | €465,918 | -€20,717 | -4.3% |
| Plant, machinery and equipment | 23 | €28,602 | €24,644 | -€3,957 | -13.8% |
| Furniture and vehicles | 24 | €47,628 | €82,903 | +€35,275 | +74.1% |
| Leasing and similar rights | 25 | €13,063 | €0 | -€13,063 | -100% |
| Current assets | 29/58 | €554,727 | €677,547 | +€122,820 | +22.1% |
| Amounts receivable after more than one year | 29 | €179,051 | €181,448 | +€2,397 | +1.3% |
| Other amounts receivable | 291 | €179,051 | €181,448 | +€2,397 | +1.3% |
| Stocks and contracts in progress | 3 | €2,750 | €15,000 | +€12,250 | +445% |
| Stocks | 30/36 | €2,750 | €15,000 | +€12,250 | +445% |
| Amounts receivable within one year | 40/41 | €94,495 | €312,417 | +€217,923 | +231% |
| Trade receivables | 40 | €18,374 | €173,799 | +€155,426 | +846% |
| Other amounts receivable | 41 | €76,121 | €138,618 | +€62,497 | +82.1% |
| Current investments | 50/53 | €5,149 | €5,176 | +€27 | +0.5% |
| Cash at bank and in hand | 54/58 | €135,933 | €98,510 | -€37,423 | -27.5% |
| Deferred charges and accrued income | 490/1 | €137,349 | €64,995 | -€72,354 | -52.7% |
| Total equity and liabilities | 10/49 | €1,130,654 | €1,251,011 | +€120,357 | +10.6% |
| Equity | 10/15 | €741,275 | €885,503 | +€144,228 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €310,534 | €454,763 | +€144,228 | +46.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €72,382 | €69,890 | -€2,492 | -3.4% |
| Distributable reserves | 133 | €238,153 | €384,873 | +€146,720 | +61.6% |
| Profit (loss) carried forward | 14 | €418,340 | €418,340 | = | 0.0% |
| Provisions and deferred taxes | 16 | €8,720 | €8,097 | -€623 | -7.1% |
| Deferred taxes | 168 | €8,720 | €8,097 | -€623 | -7.1% |
| Amounts payable | 17/49 | €380,659 | €357,410 | -€23,249 | -6.1% |
| Amounts payable after more than one year | 17 | €144,227 | €100,075 | -€44,152 | -30.6% |
| Financial debts | 170/4 | €144,227 | €100,075 | -€44,152 | -30.6% |
| Amounts payable within one year | 42/48 | €236,214 | €127,336 | -€108,878 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €48,798 | €44,152 | -€4,646 | -9.5% |
| Trade debts | 44 | €148,248 | €23,389 | -€124,859 | -84.2% |
| Suppliers | 440/4 | €148,248 | €23,389 | -€124,859 | -84.2% |
| Advances received on contracts in progress | 46 | €18,353 | €0 | -€18,353 | -100% |
| Taxes, remuneration and social security | 45 | €20,815 | €59,795 | +€38,980 | +187% |
| Taxes | 450/3 | €6,706 | €45,904 | +€39,199 | +585% |
| Remuneration and social security | 454/9 | €14,110 | €13,891 | -€219 | -1.6% |
| Accrued charges and deferred income | 492/3 | €219 | €130,000 | +€129,781 | +59,212% |
| Remuneration, social security and pensions | 62 | €134,812 | €141,557 | +€6,745 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,447 | €59,621 | +€7,174 | +13.7% |
| Other operating charges | 640/8 | €8,123 | €8,168 | +€45 | +0.6% |
| Gross operating margin | 9900 | €244,876 | €413,702 | +€168,827 | +68.9% |
| Operating profit (loss) | 9901 | €49,494 | €204,356 | +€154,862 | +313% |
| Financial income | 75/76B | €14,979 | €17,684 | +€2,705 | +18.1% |
| Recurring financial income | 75 | €14,979 | €17,684 | +€2,705 | +18.1% |
| Financial charges | 65/66B | €10,700 | €9,112 | -€1,588 | -14.8% |
| Recurring financial charges | 65 | €10,700 | €9,112 | -€1,588 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €53,773 | €212,928 | +€159,155 | +296% |
| Transfer from deferred taxes | 780 | €623 | €623 | = | 0.0% |
| Income taxes | 67/77 | €19,263 | €69,323 | +€50,060 | +260% |
| Profit (loss) for the period | 9904 | €35,133 | €144,228 | +€109,095 | +311% |
| Transfer from tax-exempt reserves | 789 | €2,492 | €2,492 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,625 | €146,720 | +€109,095 | +290% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.