Atelier Roger: 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 Roger
Largest movements
- Receivables within one year +€1,750
up €1,750 (+1.8%), from €98,618 to €100,368
- Cash -€1,534
down €1,534 (-100%), from €1,534 to €0
mainly Short-term financial debts (-€2,473) and Net result for the year (-€2,094)
- Current portion of long-term debt +€4,617
new in 2025: €4,617
- Short-term financial debts -€2,473
down €2,473 (-100%), from €2,473 to €0
- Profit (loss) carried forward -€2,094
down €2,094 (-2.3%), from €90,928 to €88,834
- Financial income -€3,037
down €3,037 (-86.0%), from €3,530 to €493
- Gross operating margin +€2,061
up €2,061 (+55.1%), from -€3,742 to -€1,681
- Financial charges -€426
down €426 (-53.0%), from €805 to €378
- Other operating charges +€412
up €412 (+355%), from €116 to €528
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 | €100,251 | €100,368 | +€117 | +0.1% |
| Current assets | 29/58 | €100,251 | €100,368 | +€117 | +0.1% |
| Amounts receivable within one year | 40/41 | €98,618 | €100,368 | +€1,750 | +1.8% |
| Other amounts receivable | 41 | €98,618 | €100,368 | +€1,750 | +1.8% |
| Cash at bank and in hand | 54/58 | €1,534 | €0 | -€1,534 | -100% |
| Deferred charges and accrued income | 490/1 | €99 | - | -€99 | |
| Total equity and liabilities | 10/49 | €100,251 | €100,368 | +€117 | +0.1% |
| Equity | 10/15 | €97,128 | €95,034 | -€2,094 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,928 | €88,834 | -€2,094 | -2.3% |
| Amounts payable | 17/49 | €3,123 | €5,334 | +€2,211 | +70.8% |
| Amounts payable within one year | 42/48 | €3,123 | €5,334 | +€2,211 | +70.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,617 | +€4,617 | |
| Financial debts | 43 | €2,473 | €0 | -€2,473 | -100% |
| Credit institutions | 430/8 | €2,473 | €0 | -€2,473 | -100% |
| Trade debts | 44 | €650 | €717 | +€67 | +10.3% |
| Suppliers | 440/4 | €650 | €717 | +€67 | +10.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €116 | €528 | +€412 | +355% |
| Gross operating margin | 9900 | -€3,742 | -€1,681 | +€2,061 | +55.1% |
| Operating profit (loss) | 9901 | -€3,858 | -€2,208 | +€1,649 | +42.8% |
| Financial income | 75/76B | €3,530 | €493 | -€3,037 | -86.0% |
| Recurring financial income | 75 | €3,530 | €493 | -€3,037 | -86.0% |
| Financial charges | 65/66B | €805 | €378 | -€426 | -53.0% |
| Recurring financial charges | 65 | €805 | €378 | -€426 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,133 | -€2,094 | -€961 | -84.9% |
| Profit (loss) for the period | 9904 | -€1,133 | -€2,094 | -€961 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,133 | -€2,094 | -€961 | -84.9% |
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 21 October 2026 via checked.be.